id	sid	tid	token	lemma	pos
fbem-25530	1	1	frontiers	frontier	NOUN
fbem-25530	1	2	in	in	ADP
fbem-25530	1	3	business	business	NOUN
fbem-25530	1	4	,	,	PUNCT
fbem-25530	1	5	economics	economic	NOUN
fbem-25530	1	6	and	and	CCONJ
fbem-25530	1	7	management	management	NOUN
fbem-25530	1	8	issn	issn	PROPN
fbem-25530	1	9	:	:	PUNCT
fbem-25530	1	10	2766	2766	NUM
fbem-25530	1	11	-	-	PUNCT
fbem-25530	1	12	824x	824x	NUM
fbem-25530	1	13	|	|	ADJ
fbem-25530	1	14	vol	vol	NOUN
fbem-25530	1	15	.	.	PUNCT
fbem-25530	2	1	16	16	NUM
fbem-25530	2	2	,	,	PUNCT
fbem-25530	2	3	no	no	INTJ
fbem-25530	2	4	.	.	NOUN
fbem-25530	2	5	2	2	NUM
fbem-25530	2	6	,	,	PUNCT
fbem-25530	2	7	2024	2024	NUM
fbem-25530	2	8	129	129	NUM
fbem-25530	2	9	review	review	NOUN
fbem-25530	2	10	on	on	ADP
fbem-25530	2	11	the	the	DET
fbem-25530	2	12	development	development	NOUN
fbem-25530	2	13	of	of	ADP
fbem-25530	2	14	internal	internal	ADJ
fbem-25530	2	15	audit	audit	NOUN
fbem-25530	2	16	of	of	ADP
fbem-25530	2	17	chinese	chinese	ADJ
fbem-25530	2	18	enterprises	enterprise	NOUN
fbem-25530	2	19	in	in	ADP
fbem-25530	2	20	the	the	DET
fbem-25530	2	21	post	post	ADJ
fbem-25530	2	22	-	-	ADJ
fbem-25530	2	23	epidemic	epidemic	ADJ
fbem-25530	2	24	era	era	NOUN
fbem-25530	2	25	xiaoqing	xiaoqe	VERB
fbem-25530	2	26	li	li	PROPN
fbem-25530	2	27	1	1	NUM
fbem-25530	2	28	,	,	PUNCT
fbem-25530	2	29	yuan	yuan	X
fbem-25530	2	30	tang	tang	NOUN
fbem-25530	2	31	2	2	NUM
fbem-25530	2	32	,	,	PUNCT
fbem-25530	2	33	*	*	PUNCT
fbem-25530	2	34	1	1	NUM
fbem-25530	2	35	school	school	NOUN
fbem-25530	2	36	of	of	ADP
fbem-25530	2	37	management	management	NOUN
fbem-25530	2	38	,	,	PUNCT
fbem-25530	2	39	sichuan	sichuan	PROPN
fbem-25530	2	40	university	university	PROPN
fbem-25530	2	41	of	of	ADP
fbem-25530	2	42	science	science	PROPN
fbem-25530	2	43	&	&	CCONJ
fbem-25530	2	44	engineering	engineering	PROPN
fbem-25530	2	45	,	,	PUNCT
fbem-25530	2	46	yibin	yibin	PROPN
fbem-25530	2	47	644002	644002	NUM
fbem-25530	2	48	,	,	PUNCT
fbem-25530	2	49	china	china	PROPN
fbem-25530	2	50	2	2	NUM
fbem-25530	2	51	school	school	NOUN
fbem-25530	2	52	of	of	ADP
fbem-25530	2	53	management	management	NOUN
fbem-25530	2	54	,	,	PUNCT
fbem-25530	2	55	sichuan	sichuan	PROPN
fbem-25530	2	56	university	university	PROPN
fbem-25530	2	57	of	of	ADP
fbem-25530	2	58	science	science	PROPN
fbem-25530	2	59	&	&	CCONJ
fbem-25530	2	60	engineering	engineering	PROPN
fbem-25530	2	61	,	,	PUNCT
fbem-25530	2	62	zigong	zigong	PROPN
fbem-25530	2	63	643002	643002	NUM
fbem-25530	2	64	,	,	PUNCT
fbem-25530	2	65	china	china	PROPN
fbem-25530	2	66	*	*	PUNCT
fbem-25530	2	67	corresponding	correspond	VERB
fbem-25530	2	68	author	author	NOUN
fbem-25530	2	69	:	:	PUNCT
fbem-25530	2	70	yuan	yuan	NOUN
fbem-25530	2	71	tang	tang	PROPN
fbem-25530	2	72	(	(	PUNCT
fbem-25530	2	73	email	email	NOUN
fbem-25530	2	74	:	:	PUNCT
fbem-25530	2	75	33353540945@qq.com	33353540945@qq.com	NUM
fbem-25530	2	76	)	)	PUNCT
fbem-25530	2	77	abstract	abstract	NOUN
fbem-25530	2	78	:	:	PUNCT
fbem-25530	2	79	with	with	ADP
fbem-25530	2	80	the	the	DET
fbem-25530	2	81	development	development	NOUN
fbem-25530	2	82	of	of	ADP
fbem-25530	2	83	the	the	DET
fbem-25530	2	84	times	time	NOUN
fbem-25530	2	85	,	,	PUNCT
fbem-25530	2	86	the	the	DET
fbem-25530	2	87	country	country	NOUN
fbem-25530	2	88	's	's	PART
fbem-25530	2	89	attention	attention	NOUN
fbem-25530	2	90	to	to	ADP
fbem-25530	2	91	internal	internal	ADJ
fbem-25530	2	92	audit	audit	NOUN
fbem-25530	2	93	has	have	AUX
fbem-25530	2	94	increased	increase	VERB
fbem-25530	2	95	,	,	PUNCT
fbem-25530	2	96	and	and	CCONJ
fbem-25530	2	97	internal	internal	ADJ
fbem-25530	2	98	audit	audit	NOUN
fbem-25530	2	99	has	have	AUX
fbem-25530	2	100	become	become	VERB
fbem-25530	2	101	more	more	ADV
fbem-25530	2	102	and	and	CCONJ
fbem-25530	2	103	more	more	ADJ
fbem-25530	2	104	the	the	DET
fbem-25530	2	105	focus	focus	NOUN
fbem-25530	2	106	of	of	ADP
fbem-25530	2	107	enterprises	enterprise	NOUN
fbem-25530	2	108	.	.	PUNCT
fbem-25530	3	1	therefore	therefore	ADV
fbem-25530	3	2	,	,	PUNCT
fbem-25530	3	3	this	this	DET
fbem-25530	3	4	paper	paper	NOUN
fbem-25530	3	5	focuses	focus	VERB
fbem-25530	3	6	on	on	ADP
fbem-25530	3	7	the	the	DET
fbem-25530	3	8	internal	internal	ADJ
fbem-25530	3	9	audit	audit	NOUN
fbem-25530	3	10	of	of	ADP
fbem-25530	3	11	chinese	chinese	ADJ
fbem-25530	3	12	enterprises	enterprise	NOUN
fbem-25530	3	13	.	.	PUNCT
fbem-25530	4	1	starting	start	VERB
fbem-25530	4	2	from	from	ADP
fbem-25530	4	3	the	the	DET
fbem-25530	4	4	meaning	meaning	NOUN
fbem-25530	4	5	of	of	ADP
fbem-25530	4	6	the	the	DET
fbem-25530	4	7	post	post	ADJ
fbem-25530	4	8	-	-	ADJ
fbem-25530	4	9	covid-19	covid-19	ADJ
fbem-25530	4	10	era	era	NOUN
fbem-25530	4	11	and	and	CCONJ
fbem-25530	4	12	its	its	PRON
fbem-25530	4	13	impact	impact	NOUN
fbem-25530	4	14	on	on	ADP
fbem-25530	4	15	china	china	PROPN
fbem-25530	4	16	's	's	PART
fbem-25530	4	17	economic	economic	ADJ
fbem-25530	4	18	environment	environment	NOUN
fbem-25530	4	19	,	,	PUNCT
fbem-25530	4	20	a	a	DET
fbem-25530	4	21	comprehensive	comprehensive	ADJ
fbem-25530	4	22	review	review	NOUN
fbem-25530	4	23	of	of	ADP
fbem-25530	4	24	the	the	DET
fbem-25530	4	25	internal	internal	ADJ
fbem-25530	4	26	audit	audit	NOUN
fbem-25530	4	27	strategic	strategic	ADJ
fbem-25530	4	28	environment	environment	NOUN
fbem-25530	4	29	under	under	ADP
fbem-25530	4	30	the	the	DET
fbem-25530	4	31	impact	impact	NOUN
fbem-25530	4	32	of	of	ADP
fbem-25530	4	33	covid-19	covid-19	PROPN
fbem-25530	4	34	.	.	PUNCT
fbem-25530	5	1	in	in	ADP
fbem-25530	5	2	addition	addition	NOUN
fbem-25530	5	3	,	,	PUNCT
fbem-25530	5	4	this	this	DET
fbem-25530	5	5	paper	paper	NOUN
fbem-25530	5	6	intends	intend	VERB
fbem-25530	5	7	to	to	PART
fbem-25530	5	8	make	make	VERB
fbem-25530	5	9	a	a	DET
fbem-25530	5	10	brief	brief	ADJ
fbem-25530	5	11	analysis	analysis	NOUN
fbem-25530	5	12	of	of	ADP
fbem-25530	5	13	the	the	DET
fbem-25530	5	14	strategic	strategic	ADJ
fbem-25530	5	15	environment	environment	NOUN
fbem-25530	5	16	and	and	CCONJ
fbem-25530	5	17	existing	exist	VERB
fbem-25530	5	18	problems	problem	NOUN
fbem-25530	5	19	of	of	ADP
fbem-25530	5	20	internal	internal	ADJ
fbem-25530	5	21	audit	audit	NOUN
fbem-25530	5	22	in	in	ADP
fbem-25530	5	23	the	the	DET
fbem-25530	5	24	post	post	ADJ
fbem-25530	5	25	-	-	ADJ
fbem-25530	5	26	epidemic	epidemic	ADJ
fbem-25530	5	27	era	era	NOUN
fbem-25530	5	28	,	,	PUNCT
fbem-25530	5	29	and	and	CCONJ
fbem-25530	5	30	finally	finally	ADV
fbem-25530	5	31	discuss	discuss	VERB
fbem-25530	5	32	the	the	DET
fbem-25530	5	33	future	future	ADJ
fbem-25530	5	34	development	development	NOUN
fbem-25530	5	35	trend	trend	NOUN
fbem-25530	5	36	of	of	ADP
fbem-25530	5	37	internal	internal	ADJ
fbem-25530	5	38	audit	audit	NOUN
fbem-25530	5	39	.	.	PUNCT
fbem-25530	6	1	keywords	keyword	NOUN
fbem-25530	6	2	:	:	PUNCT
fbem-25530	6	3	post	post	ADJ
fbem-25530	6	4	-	-	ADJ
fbem-25530	6	5	epidemic	epidemic	ADJ
fbem-25530	6	6	era	era	NOUN
fbem-25530	6	7	,	,	PUNCT
fbem-25530	6	8	strategic	strategic	ADJ
fbem-25530	6	9	environment	environment	NOUN
fbem-25530	6	10	,	,	PUNCT
fbem-25530	6	11	internal	internal	ADJ
fbem-25530	6	12	audit	audit	NOUN
fbem-25530	6	13	,	,	PUNCT
fbem-25530	6	14	development	development	NOUN
fbem-25530	6	15	trend	trend	NOUN
fbem-25530	6	16	.	.	PUNCT
fbem-25530	7	1	1	1	X
fbem-25530	7	2	.	.	X
fbem-25530	7	3	internal	internal	ADJ
fbem-25530	7	4	audit	audit	NOUN
fbem-25530	7	5	of	of	ADP
fbem-25530	7	6	enterprises	enterprise	NOUN
fbem-25530	7	7	in	in	ADP
fbem-25530	7	8	the	the	DET
fbem-25530	7	9	post	post	ADJ
fbem-25530	7	10	-	-	ADJ
fbem-25530	7	11	epidemic	epidemic	ADJ
fbem-25530	7	12	era	era	NOUN
fbem-25530	7	13	1.1	1.1	NUM
fbem-25530	7	14	.	.	PUNCT
fbem-25530	8	1	the	the	DET
fbem-25530	8	2	definition	definition	NOUN
fbem-25530	8	3	of	of	ADP
fbem-25530	8	4	the	the	DET
fbem-25530	8	5	post	post	ADJ
fbem-25530	8	6	-	-	ADJ
fbem-25530	8	7	epidemic	epidemic	ADJ
fbem-25530	8	8	era	era	NOUN
fbem-25530	8	9	and	and	CCONJ
fbem-25530	8	10	the	the	DET
fbem-25530	8	11	impact	impact	NOUN
fbem-25530	8	12	of	of	ADP
fbem-25530	8	13	the	the	DET
fbem-25530	8	14	epidemic	epidemic	NOUN
fbem-25530	8	15	since	since	SCONJ
fbem-25530	8	16	2019	2019	NUM
fbem-25530	8	17	,	,	PUNCT
fbem-25530	8	18	covid-19	covid-19	PROPN
fbem-25530	8	19	has	have	AUX
fbem-25530	8	20	begun	begin	VERB
fbem-25530	8	21	to	to	PART
fbem-25530	8	22	appear	appear	VERB
fbem-25530	8	23	,	,	PUNCT
fbem-25530	8	24	and	and	CCONJ
fbem-25530	8	25	because	because	SCONJ
fbem-25530	8	26	it	it	PRON
fbem-25530	8	27	is	be	AUX
fbem-25530	8	28	an	an	DET
fbem-25530	8	29	infectious	infectious	ADJ
fbem-25530	8	30	disease	disease	NOUN
fbem-25530	8	31	,	,	PUNCT
fbem-25530	8	32	the	the	DET
fbem-25530	8	33	real	real	ADJ
fbem-25530	8	34	economy	economy	NOUN
fbem-25530	8	35	and	and	CCONJ
fbem-25530	8	36	the	the	DET
fbem-25530	8	37	ecommerce	ecommerce	NOUN
fbem-25530	8	38	industry	industry	NOUN
fbem-25530	8	39	have	have	AUX
fbem-25530	8	40	been	be	AUX
fbem-25530	8	41	greatly	greatly	ADV
fbem-25530	8	42	impacted	impact	VERB
fbem-25530	8	43	,	,	PUNCT
fbem-25530	8	44	and	and	CCONJ
fbem-25530	8	45	the	the	DET
fbem-25530	8	46	economic	economic	ADJ
fbem-25530	8	47	recovery	recovery	NOUN
fbem-25530	8	48	period	period	NOUN
fbem-25530	8	49	after	after	SCONJ
fbem-25530	8	50	the	the	DET
fbem-25530	8	51	impact	impact	NOUN
fbem-25530	8	52	is	be	AUX
fbem-25530	8	53	called	call	VERB
fbem-25530	8	54	the	the	DET
fbem-25530	8	55	postepidemic	postepidemic	ADJ
fbem-25530	8	56	era	era	NOUN
fbem-25530	8	57	.	.	PUNCT
fbem-25530	9	1	in	in	ADP
fbem-25530	9	2	simple	simple	ADJ
fbem-25530	9	3	terms	term	NOUN
fbem-25530	9	4	,	,	PUNCT
fbem-25530	9	5	it	it	PRON
fbem-25530	9	6	means	mean	VERB
fbem-25530	9	7	that	that	SCONJ
fbem-25530	9	8	since	since	SCONJ
fbem-25530	9	9	2021	2021	NUM
fbem-25530	9	10	,	,	PUNCT
fbem-25530	9	11	the	the	DET
fbem-25530	9	12	novel	novel	ADJ
fbem-25530	9	13	coronavirus	coronavirus	NOUN
fbem-25530	9	14	epidemic	epidemic	NOUN
fbem-25530	9	15	has	have	AUX
fbem-25530	9	16	passed	pass	VERB
fbem-25530	9	17	the	the	DET
fbem-25530	9	18	most	most	ADV
fbem-25530	9	19	serious	serious	ADJ
fbem-25530	9	20	period	period	NOUN
fbem-25530	9	21	,	,	PUNCT
fbem-25530	9	22	which	which	PRON
fbem-25530	9	23	is	be	AUX
fbem-25530	9	24	a	a	DET
fbem-25530	9	25	period	period	NOUN
fbem-25530	9	26	of	of	ADP
fbem-25530	9	27	coexistence	coexistence	NOUN
fbem-25530	9	28	between	between	ADP
fbem-25530	9	29	the	the	DET
fbem-25530	9	30	epidemic	epidemic	NOUN
fbem-25530	9	31	and	and	CCONJ
fbem-25530	9	32	human	human	ADJ
fbem-25530	9	33	beings	being	NOUN
fbem-25530	9	34	(	(	PUNCT
fbem-25530	9	35	zhang	zhang	PROPN
fbem-25530	9	36	jide	jide	PROPN
fbem-25530	9	37	et	et	PROPN
fbem-25530	9	38	al	al	PROPN
fbem-25530	9	39	.	.	PROPN
fbem-25530	9	40	,	,	PUNCT
fbem-25530	9	41	2021	2021	NUM
fbem-25530	9	42	)	)	PUNCT
fbem-25530	9	43	.	.	PUNCT
fbem-25530	10	1	according	accord	VERB
fbem-25530	10	2	to	to	ADP
fbem-25530	10	3	un2020	un2020	PROPN
fbem-25530	10	4	,	,	PUNCT
fbem-25530	10	5	since	since	SCONJ
fbem-25530	10	6	the	the	DET
fbem-25530	10	7	spread	spread	NOUN
fbem-25530	10	8	of	of	ADP
fbem-25530	10	9	covid-19	covid-19	PROPN
fbem-25530	10	10	,	,	PUNCT
fbem-25530	10	11	the	the	DET
fbem-25530	10	12	contraction	contraction	NOUN
fbem-25530	10	13	of	of	ADP
fbem-25530	10	14	the	the	DET
fbem-25530	10	15	world	world	NOUN
fbem-25530	10	16	economy	economy	NOUN
fbem-25530	10	17	has	have	AUX
fbem-25530	10	18	intensified	intensify	VERB
fbem-25530	10	19	,	,	PUNCT
fbem-25530	10	20	the	the	DET
fbem-25530	10	21	employment	employment	NOUN
fbem-25530	10	22	rate	rate	NOUN
fbem-25530	10	23	has	have	AUX
fbem-25530	10	24	declined	decline	VERB
fbem-25530	10	25	,	,	PUNCT
fbem-25530	10	26	the	the	DET
fbem-25530	10	27	global	global	ADJ
fbem-25530	10	28	industrial	industrial	ADJ
fbem-25530	10	29	chain	chain	NOUN
fbem-25530	10	30	and	and	CCONJ
fbem-25530	10	31	supply	supply	NOUN
fbem-25530	10	32	chain	chain	NOUN
fbem-25530	10	33	have	have	AUX
fbem-25530	10	34	been	be	AUX
fbem-25530	10	35	impacted	impact	VERB
fbem-25530	10	36	(	(	PUNCT
fbem-25530	10	37	un	un	PROPN
fbem-25530	10	38	,	,	PUNCT
fbem-25530	10	39	2020	2020	NUM
fbem-25530	10	40	)	)	PUNCT
fbem-25530	10	41	,	,	PUNCT
fbem-25530	10	42	and	and	CCONJ
fbem-25530	10	43	the	the	DET
fbem-25530	10	44	economy	economy	NOUN
fbem-25530	10	45	of	of	ADP
fbem-25530	10	46	various	various	ADJ
fbem-25530	10	47	countries	country	NOUN
fbem-25530	10	48	and	and	CCONJ
fbem-25530	10	49	the	the	DET
fbem-25530	10	50	health	health	NOUN
fbem-25530	10	51	of	of	ADP
fbem-25530	10	52	residents	resident	NOUN
fbem-25530	10	53	have	have	AUX
fbem-25530	10	54	been	be	AUX
fbem-25530	10	55	affected	affect	VERB
fbem-25530	10	56	to	to	ADP
fbem-25530	10	57	some	some	DET
fbem-25530	10	58	extent	extent	NOUN
fbem-25530	10	59	(	(	PUNCT
fbem-25530	10	60	ma	ma	PROPN
fbem-25530	10	61	sijie	sijie	PROPN
fbem-25530	10	62	et	et	PROPN
fbem-25530	10	63	al	al	PROPN
fbem-25530	10	64	.	.	PROPN
fbem-25530	10	65	,	,	PUNCT
fbem-25530	10	66	2022	2022	NUM
fbem-25530	10	67	)	)	PUNCT
fbem-25530	10	68	.	.	PUNCT
fbem-25530	11	1	for	for	ADP
fbem-25530	11	2	china	china	PROPN
fbem-25530	11	3	,	,	PUNCT
fbem-25530	11	4	as	as	ADP
fbem-25530	11	5	a	a	DET
fbem-25530	11	6	country	country	NOUN
fbem-25530	11	7	with	with	ADP
fbem-25530	11	8	a	a	DET
fbem-25530	11	9	large	large	ADJ
fbem-25530	11	10	population	population	NOUN
fbem-25530	11	11	and	and	CCONJ
fbem-25530	11	12	more	more	ADV
fbem-25530	11	13	stringent	stringent	ADJ
fbem-25530	11	14	control	control	NOUN
fbem-25530	11	15	over	over	ADP
fbem-25530	11	16	the	the	DET
fbem-25530	11	17	epidemic	epidemic	NOUN
fbem-25530	11	18	,	,	PUNCT
fbem-25530	11	19	many	many	ADJ
fbem-25530	11	20	employees	employee	NOUN
fbem-25530	11	21	of	of	ADP
fbem-25530	11	22	enterprises	enterprise	NOUN
fbem-25530	11	23	are	be	AUX
fbem-25530	11	24	put	put	VERB
fbem-25530	11	25	under	under	ADP
fbem-25530	11	26	lockdown	lockdown	NOUN
fbem-25530	11	27	management	management	NOUN
fbem-25530	11	28	.	.	PUNCT
fbem-25530	12	1	affected	affect	VERB
fbem-25530	12	2	by	by	ADP
fbem-25530	12	3	the	the	DET
fbem-25530	12	4	covid-19	covid-19	PROPN
fbem-25530	12	5	epidemic	epidemic	NOUN
fbem-25530	12	6	,	,	PUNCT
fbem-25530	12	7	85.8	85.8	NUM
fbem-25530	12	8	%	%	NOUN
fbem-25530	12	9	of	of	ADP
fbem-25530	12	10	enterprises	enterprise	NOUN
fbem-25530	12	11	have	have	VERB
fbem-25530	12	12	less	less	ADJ
fbem-25530	12	13	than	than	ADP
fbem-25530	12	14	3	3	NUM
fbem-25530	12	15	months	month	NOUN
fbem-25530	12	16	'	'	PART
fbem-25530	12	17	cash	cash	NOUN
fbem-25530	12	18	balance	balance	NOUN
fbem-25530	12	19	maintenance	maintenance	NOUN
fbem-25530	12	20	capacity	capacity	NOUN
fbem-25530	12	21	(	(	PUNCT
fbem-25530	12	22	zhu	zhu	PROPN
fbem-25530	12	23	wuxiang	wuxiang	NOUN
fbem-25530	12	24	et	et	PROPN
fbem-25530	12	25	al	al	PROPN
fbem-25530	12	26	.	.	PROPN
fbem-25530	12	27	,	,	PUNCT
fbem-25530	12	28	2020	2020	NUM
fbem-25530	12	29	)	)	PUNCT
fbem-25530	12	30	,	,	PUNCT
fbem-25530	12	31	and	and	CCONJ
fbem-25530	12	32	production	production	NOUN
fbem-25530	12	33	and	and	CCONJ
fbem-25530	12	34	business	business	NOUN
fbem-25530	12	35	are	be	AUX
fbem-25530	12	36	suspended	suspend	VERB
fbem-25530	12	37	during	during	ADP
fbem-25530	12	38	the	the	DET
fbem-25530	12	39	spring	spring	NOUN
fbem-25530	12	40	festival	festival	NOUN
fbem-25530	12	41	extended	extend	VERB
fbem-25530	12	42	by	by	ADP
fbem-25530	12	43	the	the	DET
fbem-25530	12	44	epidemic	epidemic	NOUN
fbem-25530	12	45	,	,	PUNCT
fbem-25530	12	46	resulting	result	VERB
fbem-25530	12	47	in	in	ADP
fbem-25530	12	48	reduced	reduce	VERB
fbem-25530	12	49	productivity	productivity	NOUN
fbem-25530	12	50	.	.	PUNCT
fbem-25530	13	1	the	the	DET
fbem-25530	13	2	number	number	NOUN
fbem-25530	13	3	of	of	ADP
fbem-25530	13	4	buyers	buyer	NOUN
fbem-25530	13	5	will	will	AUX
fbem-25530	13	6	decrease	decrease	VERB
fbem-25530	13	7	,	,	PUNCT
fbem-25530	13	8	the	the	DET
fbem-25530	13	9	income	income	NOUN
fbem-25530	13	10	will	will	AUX
fbem-25530	13	11	decrease	decrease	VERB
fbem-25530	13	12	,	,	PUNCT
fbem-25530	13	13	it	it	PRON
fbem-25530	13	14	will	will	AUX
fbem-25530	13	15	be	be	AUX
fbem-25530	13	16	difficult	difficult	ADJ
fbem-25530	13	17	for	for	SCONJ
fbem-25530	13	18	enterprises	enterprise	NOUN
fbem-25530	13	19	to	to	PART
fbem-25530	13	20	maintain	maintain	VERB
fbem-25530	13	21	daily	daily	ADJ
fbem-25530	13	22	expenses	expense	NOUN
fbem-25530	13	23	,	,	PUNCT
fbem-25530	13	24	cash	cash	NOUN
fbem-25530	13	25	flow	flow	NOUN
fbem-25530	13	26	will	will	AUX
fbem-25530	13	27	be	be	AUX
fbem-25530	13	28	tight	tight	ADJ
fbem-25530	13	29	,	,	PUNCT
fbem-25530	13	30	and	and	CCONJ
fbem-25530	13	31	they	they	PRON
fbem-25530	13	32	may	may	AUX
fbem-25530	13	33	even	even	ADV
fbem-25530	13	34	face	face	VERB
fbem-25530	13	35	the	the	DET
fbem-25530	13	36	crisis	crisis	NOUN
fbem-25530	13	37	of	of	ADP
fbem-25530	13	38	being	be	AUX
fbem-25530	13	39	forced	force	VERB
fbem-25530	13	40	to	to	PART
fbem-25530	13	41	close	close	VERB
fbem-25530	13	42	down	down	ADP
fbem-25530	13	43	(	(	PUNCT
fbem-25530	13	44	song	song	PROPN
fbem-25530	13	45	hua	hua	PROPN
fbem-25530	13	46	,	,	PUNCT
fbem-25530	13	47	2020	2020	NUM
fbem-25530	13	48	)	)	PUNCT
fbem-25530	13	49	.	.	PUNCT
fbem-25530	14	1	even	even	ADV
fbem-25530	14	2	if	if	SCONJ
fbem-25530	14	3	the	the	DET
fbem-25530	14	4	measures	measure	NOUN
fbem-25530	14	5	for	for	ADP
fbem-25530	14	6	the	the	DET
fbem-25530	14	7	prevention	prevention	NOUN
fbem-25530	14	8	and	and	CCONJ
fbem-25530	14	9	control	control	NOUN
fbem-25530	14	10	of	of	ADP
fbem-25530	14	11	class	class	NOUN
fbem-25530	14	12	a	a	DET
fbem-25530	14	13	infectious	infectious	ADJ
fbem-25530	14	14	diseases	disease	NOUN
fbem-25530	14	15	(	(	PUNCT
fbem-25530	14	16	the	the	DET
fbem-25530	14	17	law	law	NOUN
fbem-25530	14	18	of	of	ADP
fbem-25530	14	19	the	the	DET
fbem-25530	14	20	people	people	NOUN
fbem-25530	14	21	's	's	PART
fbem-25530	14	22	republic	republic	NOUN
fbem-25530	14	23	of	of	ADP
fbem-25530	14	24	china	china	PROPN
fbem-25530	14	25	on	on	ADP
fbem-25530	14	26	the	the	DET
fbem-25530	14	27	prevention	prevention	NOUN
fbem-25530	14	28	and	and	CCONJ
fbem-25530	14	29	control	control	NOUN
fbem-25530	14	30	of	of	ADP
fbem-25530	14	31	infectious	infectious	ADJ
fbem-25530	14	32	diseases	disease	NOUN
fbem-25530	14	33	)	)	PUNCT
fbem-25530	14	34	taken	take	VERB
fbem-25530	14	35	against	against	ADP
fbem-25530	14	36	the	the	DET
fbem-25530	14	37	novel	novel	ADJ
fbem-25530	14	38	coronavirus	coronavirus	NOUN
fbem-25530	14	39	infection	infection	NOUN
fbem-25530	14	40	are	be	AUX
fbem-25530	14	41	lifted	lift	VERB
fbem-25530	14	42	from	from	ADP
fbem-25530	14	43	january	january	PROPN
fbem-25530	14	44	8	8	NUM
fbem-25530	14	45	,	,	PUNCT
fbem-25530	14	46	2023	2023	NUM
fbem-25530	14	47	,	,	PUNCT
fbem-25530	14	48	the	the	DET
fbem-25530	14	49	internal	internal	ADJ
fbem-25530	14	50	audit	audit	NOUN
fbem-25530	14	51	of	of	ADP
fbem-25530	14	52	enterprises	enterprise	NOUN
fbem-25530	14	53	that	that	PRON
fbem-25530	14	54	have	have	AUX
fbem-25530	14	55	experienced	experience	VERB
fbem-25530	14	56	the	the	DET
fbem-25530	14	57	epidemic	epidemic	NOUN
fbem-25530	14	58	period	period	NOUN
fbem-25530	14	59	needs	need	VERB
fbem-25530	14	60	to	to	PART
fbem-25530	14	61	solve	solve	VERB
fbem-25530	14	62	the	the	DET
fbem-25530	14	63	previous	previous	ADJ
fbem-25530	14	64	problems	problem	NOUN
fbem-25530	14	65	and	and	CCONJ
fbem-25530	14	66	further	far	ADV
fbem-25530	14	67	improve	improve	VERB
fbem-25530	14	68	.	.	PUNCT
fbem-25530	15	1	1.2	1.2	NUM
fbem-25530	15	2	.	.	PUNCT
fbem-25530	15	3	definition	definition	NOUN
fbem-25530	15	4	of	of	ADP
fbem-25530	15	5	internal	internal	ADJ
fbem-25530	15	6	audit	audit	NOUN
fbem-25530	15	7	with	with	ADP
fbem-25530	15	8	the	the	DET
fbem-25530	15	9	continuous	continuous	ADJ
fbem-25530	15	10	development	development	NOUN
fbem-25530	15	11	of	of	ADP
fbem-25530	15	12	internal	internal	ADJ
fbem-25530	15	13	audit	audit	NOUN
fbem-25530	15	14	,	,	PUNCT
fbem-25530	15	15	the	the	DET
fbem-25530	15	16	definition	definition	NOUN
fbem-25530	15	17	of	of	ADP
fbem-25530	15	18	internal	internal	ADJ
fbem-25530	15	19	audit	audit	NOUN
fbem-25530	15	20	by	by	ADP
fbem-25530	15	21	the	the	DET
fbem-25530	15	22	international	international	PROPN
fbem-25530	15	23	institute	institute	PROPN
fbem-25530	15	24	of	of	ADP
fbem-25530	15	25	internal	internal	ADJ
fbem-25530	15	26	auditors	auditor	NOUN
fbem-25530	15	27	(	(	PUNCT
fbem-25530	15	28	iia	iia	NOUN
fbem-25530	15	29	)	)	PUNCT
fbem-25530	15	30	has	have	AUX
fbem-25530	15	31	been	be	AUX
fbem-25530	15	32	revised	revise	VERB
fbem-25530	15	33	several	several	ADJ
fbem-25530	15	34	times	time	NOUN
fbem-25530	15	35	,	,	PUNCT
fbem-25530	15	36	from	from	ADP
fbem-25530	15	37	the	the	DET
fbem-25530	15	38	initial	initial	ADJ
fbem-25530	15	39	financial	financial	ADJ
fbem-25530	15	40	audit	audit	NOUN
fbem-25530	15	41	,	,	PUNCT
fbem-25530	15	42	operational	operational	ADJ
fbem-25530	15	43	audit	audit	NOUN
fbem-25530	15	44	to	to	ADP
fbem-25530	15	45	management	management	NOUN
fbem-25530	15	46	audit	audit	NOUN
fbem-25530	15	47	,	,	PUNCT
fbem-25530	15	48	and	and	CCONJ
fbem-25530	15	49	now	now	ADV
fbem-25530	15	50	risk	risk	NOUN
fbem-25530	15	51	-	-	PUNCT
fbem-25530	15	52	oriented	orient	VERB
fbem-25530	15	53	audit	audit	NOUN
fbem-25530	15	54	.	.	PUNCT
fbem-25530	16	1	in	in	ADP
fbem-25530	16	2	1947	1947	NUM
fbem-25530	16	3	,	,	PUNCT
fbem-25530	16	4	the	the	DET
fbem-25530	16	5	iia	iia	NOUN
fbem-25530	16	6	defined	define	VERB
fbem-25530	16	7	internal	internal	ADJ
fbem-25530	16	8	audit	audit	NOUN
fbem-25530	16	9	as	as	ADP
fbem-25530	16	10	"	"	PUNCT
fbem-25530	16	11	an	an	DET
fbem-25530	16	12	independent	independent	ADJ
fbem-25530	16	13	evaluation	evaluation	NOUN
fbem-25530	16	14	activity	activity	NOUN
fbem-25530	16	15	based	base	VERB
fbem-25530	16	16	on	on	ADP
fbem-25530	16	17	the	the	DET
fbem-25530	16	18	review	review	NOUN
fbem-25530	16	19	of	of	ADP
fbem-25530	16	20	financial	financial	ADJ
fbem-25530	16	21	,	,	PUNCT
fbem-25530	16	22	accounting	accounting	NOUN
fbem-25530	16	23	and	and	CCONJ
fbem-25530	16	24	other	other	ADJ
fbem-25530	16	25	operating	operating	NOUN
fbem-25530	16	26	activities	activity	NOUN
fbem-25530	16	27	,	,	PUNCT
fbem-25530	16	28	to	to	PART
fbem-25530	16	29	provide	provide	VERB
fbem-25530	16	30	a	a	DET
fbem-25530	16	31	protective	protective	ADJ
fbem-25530	16	32	and	and	CCONJ
fbem-25530	16	33	constructive	constructive	ADJ
fbem-25530	16	34	service	service	NOUN
fbem-25530	16	35	to	to	ADP
fbem-25530	16	36	management	management	NOUN
fbem-25530	16	37	,	,	PUNCT
fbem-25530	16	38	dealing	deal	VERB
fbem-25530	16	39	with	with	ADP
fbem-25530	16	40	financial	financial	ADJ
fbem-25530	16	41	and	and	CCONJ
fbem-25530	16	42	accounting	accounting	NOUN
fbem-25530	16	43	issues	issue	NOUN
fbem-25530	16	44	,	,	PUNCT
fbem-25530	16	45	and	and	CCONJ
fbem-25530	16	46	sometimes	sometimes	ADV
fbem-25530	16	47	operational	operational	ADJ
fbem-25530	16	48	management	management	NOUN
fbem-25530	16	49	issues	issue	NOUN
fbem-25530	16	50	.	.	PUNCT
fbem-25530	16	51	"	"	PUNCT
fbem-25530	17	1	in	in	ADP
fbem-25530	17	2	1957	1957	NUM
fbem-25530	17	3	,	,	PUNCT
fbem-25530	17	4	the	the	DET
fbem-25530	17	5	iia	iia	NOUN
fbem-25530	17	6	was	be	AUX
fbem-25530	17	7	modified	modify	VERB
fbem-25530	17	8	to	to	PART
fbem-25530	17	9	read	read	VERB
fbem-25530	17	10	:	:	PUNCT
fbem-25530	17	11	"	"	PUNCT
fbem-25530	17	12	providing	provide	VERB
fbem-25530	17	13	services	service	NOUN
fbem-25530	17	14	for	for	ADP
fbem-25530	17	15	management	management	NOUN
fbem-25530	17	16	is	be	AUX
fbem-25530	17	17	a	a	DET
fbem-25530	17	18	management	management	NOUN
fbem-25530	17	19	control	control	NOUN
fbem-25530	17	20	that	that	SCONJ
fbem-25530	17	21	measures	measure	NOUN
fbem-25530	17	22	and	and	CCONJ
fbem-25530	17	23	evaluates	evaluate	VERB
fbem-25530	17	24	the	the	DET
fbem-25530	17	25	effectiveness	effectiveness	NOUN
fbem-25530	17	26	of	of	ADP
fbem-25530	17	27	other	other	ADJ
fbem-25530	17	28	controls	control	NOUN
fbem-25530	17	29	.	.	PUNCT
fbem-25530	17	30	"	"	PUNCT
fbem-25530	18	1	1971	1971	NUM
fbem-25530	18	2	definition	definition	NOUN
fbem-25530	18	3	:	:	PUNCT
fbem-25530	18	4	"	"	PUNCT
fbem-25530	18	5	internal	internal	ADJ
fbem-25530	18	6	audit	audit	NOUN
fbem-25530	18	7	is	be	AUX
fbem-25530	18	8	an	an	DET
fbem-25530	18	9	independent	independent	ADJ
fbem-25530	18	10	evaluation	evaluation	NOUN
fbem-25530	18	11	activity	activity	NOUN
fbem-25530	18	12	based	base	VERB
fbem-25530	18	13	on	on	ADP
fbem-25530	18	14	the	the	DET
fbem-25530	18	15	review	review	NOUN
fbem-25530	18	16	of	of	ADP
fbem-25530	18	17	business	business	NOUN
fbem-25530	18	18	activities	activity	NOUN
fbem-25530	18	19	and	and	CCONJ
fbem-25530	18	20	provides	provide	VERB
fbem-25530	18	21	a	a	DET
fbem-25530	18	22	service	service	NOUN
fbem-25530	18	23	to	to	ADP
fbem-25530	18	24	management	management	NOUN
fbem-25530	18	25	.	.	PUNCT
fbem-25530	19	1	it	it	PRON
fbem-25530	19	2	is	be	AUX
fbem-25530	19	3	a	a	DET
fbem-25530	19	4	management	management	NOUN
fbem-25530	19	5	control	control	NOUN
fbem-25530	19	6	that	that	SCONJ
fbem-25530	19	7	measures	measure	NOUN
fbem-25530	19	8	and	and	CCONJ
fbem-25530	19	9	evaluates	evaluate	VERB
fbem-25530	19	10	the	the	DET
fbem-25530	19	11	effectiveness	effectiveness	NOUN
fbem-25530	19	12	of	of	ADP
fbem-25530	19	13	other	other	ADJ
fbem-25530	19	14	controls	control	NOUN
fbem-25530	19	15	.	.	PUNCT
fbem-25530	19	16	"	"	PUNCT
fbem-25530	20	1	1978	1978	NUM
fbem-25530	20	2	definition	definition	NOUN
fbem-25530	20	3	:	:	PUNCT
fbem-25530	20	4	"	"	PUNCT
fbem-25530	20	5	internal	internal	ADJ
fbem-25530	20	6	audit	audit	NOUN
fbem-25530	20	7	is	be	AUX
fbem-25530	20	8	an	an	DET
fbem-25530	20	9	independent	independent	ADJ
fbem-25530	20	10	evaluation	evaluation	NOUN
fbem-25530	20	11	activity	activity	NOUN
fbem-25530	20	12	based	base	VERB
fbem-25530	20	13	on	on	ADP
fbem-25530	20	14	the	the	DET
fbem-25530	20	15	inspection	inspection	NOUN
fbem-25530	20	16	and	and	CCONJ
fbem-25530	20	17	evaluation	evaluation	NOUN
fbem-25530	20	18	of	of	ADP
fbem-25530	20	19	the	the	DET
fbem-25530	20	20	organization	organization	NOUN
fbem-25530	20	21	and	and	CCONJ
fbem-25530	20	22	the	the	DET
fbem-25530	20	23	provision	provision	NOUN
fbem-25530	20	24	of	of	ADP
fbem-25530	20	25	services	service	NOUN
fbem-25530	20	26	to	to	ADP
fbem-25530	20	27	the	the	DET
fbem-25530	20	28	organization	organization	NOUN
fbem-25530	20	29	.	.	PUNCT
fbem-25530	20	30	"	"	PUNCT
fbem-25530	21	1	1990	1990	NUM
fbem-25530	21	2	definition	definition	NOUN
fbem-25530	21	3	:	:	PUNCT
fbem-25530	21	4	"	"	PUNCT
fbem-25530	21	5	internal	internal	ADJ
fbem-25530	21	6	audit	audit	NOUN
fbem-25530	21	7	is	be	AUX
fbem-25530	21	8	an	an	DET
fbem-25530	21	9	independent	independent	ADJ
fbem-25530	21	10	evaluation	evaluation	NOUN
fbem-25530	21	11	function	function	NOUN
fbem-25530	21	12	established	establish	VERB
fbem-25530	21	13	within	within	ADP
fbem-25530	21	14	an	an	DET
fbem-25530	21	15	organization	organization	NOUN
fbem-25530	21	16	for	for	ADP
fbem-25530	21	17	the	the	DET
fbem-25530	21	18	purpose	purpose	NOUN
fbem-25530	21	19	of	of	ADP
fbem-25530	21	20	reviewing	review	VERB
fbem-25530	21	21	and	and	CCONJ
fbem-25530	21	22	evaluating	evaluate	VERB
fbem-25530	21	23	its	its	PRON
fbem-25530	21	24	activities	activity	NOUN
fbem-25530	21	25	as	as	ADP
fbem-25530	21	26	a	a	DET
fbem-25530	21	27	service	service	NOUN
fbem-25530	21	28	to	to	ADP
fbem-25530	21	29	the	the	DET
fbem-25530	21	30	organization	organization	NOUN
fbem-25530	21	31	.	.	PUNCT
fbem-25530	21	32	"	"	PUNCT
fbem-25530	22	1	in	in	ADP
fbem-25530	22	2	1993	1993	NUM
fbem-25530	22	3	,	,	PUNCT
fbem-25530	22	4	it	it	PRON
fbem-25530	22	5	was	be	AUX
fbem-25530	22	6	defined	define	VERB
fbem-25530	22	7	that	that	SCONJ
fbem-25530	22	8	"	"	PUNCT
fbem-25530	22	9	internal	internal	ADJ
fbem-25530	22	10	audit	audit	NOUN
fbem-25530	22	11	is	be	AUX
fbem-25530	22	12	an	an	DET
fbem-25530	22	13	independent	independent	ADJ
fbem-25530	22	14	evaluation	evaluation	NOUN
fbem-25530	22	15	function	function	NOUN
fbem-25530	22	16	established	establish	VERB
fbem-25530	22	17	within	within	ADP
fbem-25530	22	18	an	an	DET
fbem-25530	22	19	organization	organization	NOUN
fbem-25530	22	20	for	for	ADP
fbem-25530	22	21	the	the	DET
fbem-25530	22	22	purpose	purpose	NOUN
fbem-25530	22	23	of	of	ADP
fbem-25530	22	24	reviewing	review	VERB
fbem-25530	22	25	and	and	CCONJ
fbem-25530	22	26	evaluating	evaluate	VERB
fbem-25530	22	27	its	its	PRON
fbem-25530	22	28	activities	activity	NOUN
fbem-25530	22	29	as	as	ADP
fbem-25530	22	30	a	a	DET
fbem-25530	22	31	service	service	NOUN
fbem-25530	22	32	of	of	ADP
fbem-25530	22	33	the	the	DET
fbem-25530	22	34	organization	organization	NOUN
fbem-25530	22	35	,	,	PUNCT
fbem-25530	22	36	promoting	promote	VERB
fbem-25530	22	37	the	the	DET
fbem-25530	22	38	effective	effective	ADJ
fbem-25530	22	39	implementation	implementation	NOUN
fbem-25530	22	40	of	of	ADP
fbem-25530	22	41	control	control	NOUN
fbem-25530	22	42	work	work	NOUN
fbem-25530	22	43	at	at	ADP
fbem-25530	22	44	reasonable	reasonable	ADJ
fbem-25530	22	45	cost	cost	NOUN
fbem-25530	22	46	,	,	PUNCT
fbem-25530	22	47	and	and	CCONJ
fbem-25530	22	48	helping	help	VERB
fbem-25530	22	49	the	the	DET
fbem-25530	22	50	members	member	NOUN
fbem-25530	22	51	of	of	ADP
fbem-25530	22	52	the	the	DET
fbem-25530	22	53	organization	organization	NOUN
fbem-25530	22	54	to	to	PART
fbem-25530	22	55	effectively	effectively	ADV
fbem-25530	22	56	discharge	discharge	VERB
fbem-25530	22	57	their	their	PRON
fbem-25530	22	58	responsibilities	responsibility	NOUN
fbem-25530	22	59	.	.	PUNCT
fbem-25530	22	60	"	"	PUNCT
fbem-25530	23	1	the	the	DET
fbem-25530	23	2	domestic	domestic	ADJ
fbem-25530	23	3	definition	definition	NOUN
fbem-25530	23	4	of	of	ADP
fbem-25530	23	5	internal	internal	ADJ
fbem-25530	23	6	audit	audit	NOUN
fbem-25530	23	7	also	also	ADV
fbem-25530	23	8	changes	change	VERB
fbem-25530	23	9	with	with	ADP
fbem-25530	23	10	the	the	DET
fbem-25530	23	11	international	international	ADJ
fbem-25530	23	12	changes	change	NOUN
fbem-25530	23	13	(	(	PUNCT
fbem-25530	23	14	tang	tang	NOUN
fbem-25530	23	15	zhaozhen	zhaozhen	NOUN
fbem-25530	23	16	,	,	PUNCT
fbem-25530	23	17	2012	2012	NUM
fbem-25530	23	18	)	)	PUNCT
fbem-25530	23	19	.	.	PUNCT
fbem-25530	24	1	the	the	DET
fbem-25530	24	2	internal	internal	ADJ
fbem-25530	24	3	audit	audit	NOUN
fbem-25530	24	4	standards	standard	NOUN
fbem-25530	24	5	issued	issue	VERB
fbem-25530	24	6	by	by	ADP
fbem-25530	24	7	the	the	DET
fbem-25530	24	8	china	china	PROPN
fbem-25530	24	9	association	association	PROPN
fbem-25530	24	10	of	of	ADP
fbem-25530	24	11	internal	internal	ADJ
fbem-25530	24	12	audit	audit	NOUN
fbem-25530	24	13	in	in	ADP
fbem-25530	24	14	2003	2003	NUM
fbem-25530	24	15	defined	define	VERB
fbem-25530	24	16	internal	internal	ADJ
fbem-25530	24	17	audit	audit	NOUN
fbem-25530	24	18	as	as	ADP
fbem-25530	24	19	"	"	PUNCT
fbem-25530	24	20	an	an	DET
fbem-25530	24	21	independent	independent	ADJ
fbem-25530	24	22	and	and	CCONJ
fbem-25530	24	23	objective	objective	ADJ
fbem-25530	24	24	supervision	supervision	NOUN
fbem-25530	24	25	and	and	CCONJ
fbem-25530	24	26	evaluation	evaluation	NOUN
fbem-25530	24	27	activity	activity	NOUN
fbem-25530	24	28	within	within	ADP
fbem-25530	24	29	an	an	DET
fbem-25530	24	30	organization	organization	NOUN
fbem-25530	24	31	,	,	PUNCT
fbem-25530	24	32	which	which	PRON
fbem-25530	24	33	promotes	promote	VERB
fbem-25530	24	34	the	the	DET
fbem-25530	24	35	realization	realization	NOUN
fbem-25530	24	36	of	of	ADP
fbem-25530	24	37	organizational	organizational	ADJ
fbem-25530	24	38	objectives	objective	NOUN
fbem-25530	24	39	by	by	ADP
fbem-25530	24	40	reviewing	review	VERB
fbem-25530	24	41	and	and	CCONJ
fbem-25530	24	42	evaluating	evaluate	VERB
fbem-25530	24	43	the	the	DET
fbem-25530	24	44	appropriateness	appropriateness	NOUN
fbem-25530	24	45	,	,	PUNCT
fbem-25530	24	46	legality	legality	NOUN
fbem-25530	24	47	and	and	CCONJ
fbem-25530	24	48	effectiveness	effectiveness	NOUN
fbem-25530	24	49	of	of	ADP
fbem-25530	24	50	business	business	NOUN
fbem-25530	24	51	activities	activity	NOUN
fbem-25530	24	52	and	and	CCONJ
fbem-25530	24	53	internal	internal	ADJ
fbem-25530	24	54	controls	control	NOUN
fbem-25530	24	55	.	.	PUNCT
fbem-25530	24	56	"	"	PUNCT
fbem-25530	25	1	this	this	PRON
fbem-25530	25	2	explains	explain	VERB
fbem-25530	25	3	our	our	PRON
fbem-25530	25	4	country	country	NOUN
fbem-25530	25	5	's	's	PART
fbem-25530	25	6	internal	internal	ADJ
fbem-25530	25	7	audit	audit	NOUN
fbem-25530	25	8	function	function	NOUN
fbem-25530	25	9	is	be	AUX
fbem-25530	25	10	supervision	supervision	NOUN
fbem-25530	25	11	and	and	CCONJ
fbem-25530	25	12	evaluation	evaluation	NOUN
fbem-25530	25	13	.	.	PUNCT
fbem-25530	26	1	130	130	NUM
fbem-25530	26	2	2	2	NUM
fbem-25530	26	3	.	.	PUNCT
fbem-25530	26	4	strategic	strategic	ADJ
fbem-25530	26	5	environment	environment	NOUN
fbem-25530	26	6	of	of	ADP
fbem-25530	26	7	internal	internal	ADJ
fbem-25530	26	8	audit	audit	NOUN
fbem-25530	26	9	in	in	ADP
fbem-25530	26	10	the	the	DET
fbem-25530	26	11	post	post	ADJ
fbem-25530	26	12	-	-	ADJ
fbem-25530	26	13	epidemic	epidemic	ADJ
fbem-25530	26	14	era	era	NOUN
fbem-25530	26	15	2.1	2.1	NUM
fbem-25530	26	16	.	.	PUNCT
fbem-25530	27	1	macro	macro	ADJ
fbem-25530	27	2	analysis	analysis	NOUN
fbem-25530	27	3	of	of	ADP
fbem-25530	27	4	enterprise	enterprise	NOUN
fbem-25530	27	5	internal	internal	ADJ
fbem-25530	27	6	audit	audit	NOUN
fbem-25530	27	7	(	(	PUNCT
fbem-25530	27	8	1	1	X
fbem-25530	27	9	)	)	PUNCT
fbem-25530	27	10	political	political	ADJ
fbem-25530	27	11	environment	environment	NOUN
fbem-25530	27	12	in	in	ADP
fbem-25530	27	13	2020	2020	NUM
fbem-25530	27	14	,	,	PUNCT
fbem-25530	27	15	the	the	DET
fbem-25530	27	16	31st	31st	ADJ
fbem-25530	27	17	session	session	NOUN
fbem-25530	27	18	of	of	ADP
fbem-25530	27	19	the	the	DET
fbem-25530	27	20	standing	standing	PROPN
fbem-25530	27	21	committee	committee	PROPN
fbem-25530	27	22	of	of	ADP
fbem-25530	27	23	the	the	DET
fbem-25530	27	24	13th	13th	ADJ
fbem-25530	27	25	national	national	PROPN
fbem-25530	27	26	people	people	NOUN
fbem-25530	27	27	's	's	PART
fbem-25530	27	28	congress	congress	PROPN
fbem-25530	27	29	adopted	adopt	VERB
fbem-25530	27	30	the	the	DET
fbem-25530	27	31	decision	decision	NOUN
fbem-25530	27	32	to	to	PART
fbem-25530	27	33	amend	amend	VERB
fbem-25530	27	34	the	the	DET
fbem-25530	27	35	audit	audit	NOUN
fbem-25530	27	36	law	law	NOUN
fbem-25530	27	37	.	.	PUNCT
fbem-25530	28	1	in	in	ADP
fbem-25530	28	2	the	the	DET
fbem-25530	28	3	14th	14th	ADJ
fbem-25530	28	4	five	five	NUM
fbem-25530	28	5	-	-	PUNCT
fbem-25530	28	6	year	year	NOUN
fbem-25530	28	7	plan	plan	NOUN
fbem-25530	28	8	for	for	ADP
fbem-25530	28	9	the	the	DET
fbem-25530	28	10	development	development	NOUN
fbem-25530	28	11	of	of	ADP
fbem-25530	28	12	national	national	ADJ
fbem-25530	28	13	audit	audit	NOUN
fbem-25530	28	14	work	work	NOUN
fbem-25530	28	15	in	in	ADP
fbem-25530	28	16	2021	2021	NUM
fbem-25530	28	17	,	,	PUNCT
fbem-25530	28	18	it	it	PRON
fbem-25530	28	19	is	be	AUX
fbem-25530	28	20	mentioned	mention	VERB
fbem-25530	28	21	that	that	PRON
fbem-25530	28	22	guidance	guidance	NOUN
fbem-25530	28	23	and	and	CCONJ
fbem-25530	28	24	supervision	supervision	NOUN
fbem-25530	28	25	over	over	ADP
fbem-25530	28	26	internal	internal	ADJ
fbem-25530	28	27	audit	audit	NOUN
fbem-25530	28	28	work	work	NOUN
fbem-25530	28	29	should	should	AUX
fbem-25530	28	30	be	be	AUX
fbem-25530	28	31	strengthened	strengthen	VERB
fbem-25530	28	32	,	,	PUNCT
fbem-25530	28	33	and	and	CCONJ
fbem-25530	28	34	internal	internal	ADJ
fbem-25530	28	35	audit	audit	NOUN
fbem-25530	28	36	of	of	ADP
fbem-25530	28	37	audit	audit	NOUN
fbem-25530	28	38	institutions	institution	NOUN
fbem-25530	28	39	and	and	CCONJ
fbem-25530	28	40	economic	economic	ADJ
fbem-25530	28	41	responsibility	responsibility	NOUN
fbem-25530	28	42	audit	audit	NOUN
fbem-25530	28	43	of	of	ADP
fbem-25530	28	44	leading	lead	VERB
fbem-25530	28	45	officials	official	NOUN
fbem-25530	28	46	should	should	AUX
fbem-25530	28	47	be	be	AUX
fbem-25530	28	48	strengthened	strengthen	VERB
fbem-25530	28	49	.	.	PUNCT
fbem-25530	29	1	in	in	ADP
fbem-25530	29	2	2022	2022	NUM
fbem-25530	29	3	,	,	PUNCT
fbem-25530	29	4	the	the	DET
fbem-25530	29	5	newly	newly	ADV
fbem-25530	29	6	revised	revise	VERB
fbem-25530	29	7	audit	audit	NOUN
fbem-25530	29	8	law	law	NOUN
fbem-25530	29	9	,	,	PUNCT
fbem-25530	29	10	which	which	PRON
fbem-25530	29	11	promotes	promote	VERB
fbem-25530	29	12	full	full	ADJ
fbem-25530	29	13	audit	audit	NOUN
fbem-25530	29	14	coverage	coverage	NOUN
fbem-25530	29	15	,	,	PUNCT
fbem-25530	29	16	will	will	AUX
fbem-25530	29	17	come	come	VERB
fbem-25530	29	18	into	into	ADP
fbem-25530	29	19	effect	effect	NOUN
fbem-25530	29	20	.	.	PUNCT
fbem-25530	30	1	scholars	scholar	NOUN
fbem-25530	30	2	such	such	ADJ
fbem-25530	30	3	as	as	ADP
fbem-25530	30	4	zhi	zhi	PROPN
fbem-25530	30	5	xiaoqiang	xiaoqiang	PROPN
fbem-25530	30	6	,	,	PUNCT
fbem-25530	30	7	crown	crown	NOUN
fbem-25530	30	8	prince	prince	NOUN
fbem-25530	30	9	and	and	CCONJ
fbem-25530	30	10	zhao	zhao	PROPN
fbem-25530	30	11	xiaohong	xiaohong	PROPN
fbem-25530	30	12	pointed	point	VERB
fbem-25530	30	13	out	out	ADP
fbem-25530	30	14	that	that	SCONJ
fbem-25530	30	15	in	in	ADP
fbem-25530	30	16	the	the	DET
fbem-25530	30	17	process	process	NOUN
fbem-25530	30	18	of	of	ADP
fbem-25530	30	19	full	full	ADJ
fbem-25530	30	20	coverage	coverage	NOUN
fbem-25530	30	21	of	of	ADP
fbem-25530	30	22	audit	audit	NOUN
fbem-25530	30	23	,	,	PUNCT
fbem-25530	30	24	internal	internal	ADJ
fbem-25530	30	25	audit	audit	NOUN
fbem-25530	30	26	will	will	AUX
fbem-25530	30	27	play	play	VERB
fbem-25530	30	28	an	an	DET
fbem-25530	30	29	important	important	ADJ
fbem-25530	30	30	role	role	NOUN
fbem-25530	30	31	in	in	ADP
fbem-25530	30	32	implementing	implement	VERB
fbem-25530	30	33	dynamic	dynamic	ADJ
fbem-25530	30	34	supervision	supervision	NOUN
fbem-25530	30	35	of	of	ADP
fbem-25530	30	36	management	management	NOUN
fbem-25530	30	37	power	power	NOUN
fbem-25530	30	38	,	,	PUNCT
fbem-25530	30	39	achieving	achieve	VERB
fbem-25530	30	40	full	full	ADJ
fbem-25530	30	41	coverage	coverage	NOUN
fbem-25530	30	42	of	of	ADP
fbem-25530	30	43	internal	internal	ADJ
fbem-25530	30	44	audit	audit	NOUN
fbem-25530	30	45	supervision	supervision	NOUN
fbem-25530	30	46	in	in	ADP
fbem-25530	30	47	enterprises	enterprise	NOUN
fbem-25530	30	48	,	,	PUNCT
fbem-25530	30	49	expanding	expand	VERB
fbem-25530	30	50	the	the	DET
fbem-25530	30	51	scope	scope	NOUN
fbem-25530	30	52	of	of	ADP
fbem-25530	30	53	audit	audit	NOUN
fbem-25530	30	54	supervision	supervision	NOUN
fbem-25530	30	55	,	,	PUNCT
fbem-25530	30	56	contributing	contribute	VERB
fbem-25530	30	57	to	to	ADP
fbem-25530	30	58	the	the	DET
fbem-25530	30	59	improvement	improvement	NOUN
fbem-25530	30	60	of	of	ADP
fbem-25530	30	61	economic	economic	ADJ
fbem-25530	30	62	functions	function	NOUN
fbem-25530	30	63	and	and	CCONJ
fbem-25530	30	64	providing	provide	VERB
fbem-25530	30	65	important	important	ADJ
fbem-25530	30	66	support	support	NOUN
fbem-25530	30	67	for	for	ADP
fbem-25530	30	68	the	the	DET
fbem-25530	30	69	promotion	promotion	NOUN
fbem-25530	30	70	of	of	ADP
fbem-25530	30	71	full	full	ADJ
fbem-25530	30	72	coverage	coverage	NOUN
fbem-25530	30	73	of	of	ADP
fbem-25530	30	74	audit	audit	NOUN
fbem-25530	30	75	construction	construction	NOUN
fbem-25530	30	76	.	.	PUNCT
fbem-25530	31	1	under	under	ADP
fbem-25530	31	2	the	the	DET
fbem-25530	31	3	influence	influence	NOUN
fbem-25530	31	4	of	of	ADP
fbem-25530	31	5	this	this	PRON
fbem-25530	31	6	(	(	PUNCT
fbem-25530	31	7	political	political	ADJ
fbem-25530	31	8	environment	environment	NOUN
fbem-25530	31	9	)	)	PUNCT
fbem-25530	31	10	,	,	PUNCT
fbem-25530	31	11	guo	guo	PROPN
fbem-25530	31	12	chenglin	chenglin	PROPN
fbem-25530	31	13	,	,	PUNCT
fbem-25530	31	14	you	you	PRON
fbem-25530	31	15	yang	yang	PROPN
fbem-25530	31	16	,	,	PUNCT
fbem-25530	31	17	xue	xue	PROPN
fbem-25530	31	18	chunhui	chunhui	PROPN
fbem-25530	31	19	,	,	PUNCT
fbem-25530	31	20	luo	luo	PROPN
fbem-25530	31	21	man	man	NOUN
fbem-25530	31	22	and	and	CCONJ
fbem-25530	31	23	many	many	ADJ
fbem-25530	31	24	other	other	ADJ
fbem-25530	31	25	scholars	scholar	NOUN
fbem-25530	31	26	have	have	AUX
fbem-25530	31	27	discussed	discuss	VERB
fbem-25530	31	28	how	how	SCONJ
fbem-25530	31	29	to	to	PART
fbem-25530	31	30	achieve	achieve	VERB
fbem-25530	31	31	full	full	ADJ
fbem-25530	31	32	coverage	coverage	NOUN
fbem-25530	31	33	of	of	ADP
fbem-25530	31	34	audit	audit	NOUN
fbem-25530	31	35	supervision	supervision	NOUN
fbem-25530	31	36	at	at	ADP
fbem-25530	31	37	the	the	DET
fbem-25530	31	38	enterprise	enterprise	NOUN
fbem-25530	31	39	level	level	NOUN
fbem-25530	31	40	.	.	PUNCT
fbem-25530	32	1	most	most	ADJ
fbem-25530	32	2	of	of	ADP
fbem-25530	32	3	these	these	DET
fbem-25530	32	4	studies	study	NOUN
fbem-25530	32	5	describe	describe	VERB
fbem-25530	32	6	specific	specific	ADJ
fbem-25530	32	7	internal	internal	ADJ
fbem-25530	32	8	audit	audit	NOUN
fbem-25530	32	9	work	work	NOUN
fbem-25530	32	10	systems	system	NOUN
fbem-25530	32	11	,	,	PUNCT
fbem-25530	32	12	using	use	VERB
fbem-25530	32	13	large	large	ADJ
fbem-25530	32	14	state	state	NOUN
fbem-25530	32	15	-	-	PUNCT
fbem-25530	32	16	owned	own	VERB
fbem-25530	32	17	enterprises	enterprise	NOUN
fbem-25530	32	18	as	as	ADP
fbem-25530	32	19	the	the	DET
fbem-25530	32	20	carrier	carrier	NOUN
fbem-25530	32	21	.	.	PUNCT
fbem-25530	33	1	the	the	DET
fbem-25530	33	2	implementation	implementation	NOUN
fbem-25530	33	3	path	path	NOUN
fbem-25530	33	4	and	and	CCONJ
fbem-25530	33	5	practical	practical	ADJ
fbem-25530	33	6	results	result	NOUN
fbem-25530	33	7	of	of	ADP
fbem-25530	33	8	full	full	ADJ
fbem-25530	33	9	audit	audit	NOUN
fbem-25530	33	10	coverage	coverage	NOUN
fbem-25530	33	11	are	be	AUX
fbem-25530	33	12	explained	explain	VERB
fbem-25530	33	13	by	by	ADP
fbem-25530	33	14	describing	describe	VERB
fbem-25530	33	15	the	the	DET
fbem-25530	33	16	specific	specific	ADJ
fbem-25530	33	17	internal	internal	ADJ
fbem-25530	33	18	audit	audit	NOUN
fbem-25530	33	19	working	working	NOUN
fbem-25530	33	20	mechanism	mechanism	NOUN
fbem-25530	33	21	.	.	PUNCT
fbem-25530	34	1	(	(	PUNCT
fbem-25530	34	2	2	2	X
fbem-25530	34	3	)	)	PUNCT
fbem-25530	34	4	economic	economic	ADJ
fbem-25530	34	5	environment	environment	NOUN
fbem-25530	34	6	liang	liang	PROPN
fbem-25530	34	7	shuangyan	shuangyan	PROPN
fbem-25530	34	8	pointed	point	VERB
fbem-25530	34	9	out	out	ADP
fbem-25530	34	10	that	that	SCONJ
fbem-25530	34	11	the	the	DET
fbem-25530	34	12	economic	economic	ADJ
fbem-25530	34	13	environment	environment	NOUN
fbem-25530	34	14	is	be	AUX
fbem-25530	34	15	the	the	DET
fbem-25530	34	16	objective	objective	ADJ
fbem-25530	34	17	requirement	requirement	NOUN
fbem-25530	34	18	of	of	ADP
fbem-25530	34	19	the	the	DET
fbem-25530	34	20	social	social	ADJ
fbem-25530	34	21	and	and	CCONJ
fbem-25530	34	22	economic	economic	ADJ
fbem-25530	34	23	development	development	NOUN
fbem-25530	34	24	level	level	NOUN
fbem-25530	34	25	and	and	CCONJ
fbem-25530	34	26	its	its	PRON
fbem-25530	34	27	movement	movement	NOUN
fbem-25530	34	28	mechanism	mechanism	NOUN
fbem-25530	34	29	for	for	ADP
fbem-25530	34	30	audit	audit	NOUN
fbem-25530	34	31	work	work	NOUN
fbem-25530	34	32	in	in	ADP
fbem-25530	34	33	a	a	DET
fbem-25530	34	34	certain	certain	ADJ
fbem-25530	34	35	period	period	NOUN
fbem-25530	34	36	.	.	PUNCT
fbem-25530	35	1	since	since	SCONJ
fbem-25530	35	2	china	china	PROPN
fbem-25530	35	3	's	's	PART
fbem-25530	35	4	accession	accession	NOUN
fbem-25530	35	5	to	to	ADP
fbem-25530	35	6	the	the	DET
fbem-25530	35	7	wto	wto	PROPN
fbem-25530	35	8	,	,	PUNCT
fbem-25530	35	9	enterprises	enterprise	NOUN
fbem-25530	35	10	have	have	AUX
fbem-25530	35	11	continued	continue	VERB
fbem-25530	35	12	to	to	PART
fbem-25530	35	13	develop	develop	VERB
fbem-25530	35	14	and	and	CCONJ
fbem-25530	35	15	established	establish	VERB
fbem-25530	35	16	a	a	DET
fbem-25530	35	17	modern	modern	ADJ
fbem-25530	35	18	enterprise	enterprise	NOUN
fbem-25530	35	19	system	system	NOUN
fbem-25530	35	20	to	to	PART
fbem-25530	35	21	further	far	ADV
fbem-25530	35	22	promote	promote	VERB
fbem-25530	35	23	the	the	DET
fbem-25530	35	24	transformation	transformation	NOUN
fbem-25530	35	25	of	of	ADP
fbem-25530	35	26	china	china	PROPN
fbem-25530	35	27	's	's	PART
fbem-25530	35	28	internal	internal	ADJ
fbem-25530	35	29	audit	audit	NOUN
fbem-25530	35	30	from	from	ADP
fbem-25530	35	31	"	"	PUNCT
fbem-25530	35	32	supervision	supervision	NOUN
fbem-25530	35	33	oriented	orient	VERB
fbem-25530	35	34	"	"	PUNCT
fbem-25530	35	35	to	to	ADP
fbem-25530	35	36	"	"	PUNCT
fbem-25530	35	37	service	service	NOUN
fbem-25530	35	38	oriented	orient	VERB
fbem-25530	35	39	"	"	PUNCT
fbem-25530	35	40	(	(	PUNCT
fbem-25530	35	41	liang	liang	PROPN
fbem-25530	35	42	shuangyan	shuangyan	PROPN
fbem-25530	35	43	,	,	PUNCT
fbem-25530	35	44	2011	2011	NUM
fbem-25530	35	45	)	)	PUNCT
fbem-25530	35	46	.	.	PUNCT
fbem-25530	36	1	at	at	ADP
fbem-25530	36	2	present	present	ADJ
fbem-25530	36	3	,	,	PUNCT
fbem-25530	36	4	in	in	ADP
fbem-25530	36	5	the	the	DET
fbem-25530	36	6	post	post	ADJ
fbem-25530	36	7	-	-	ADJ
fbem-25530	36	8	epidemic	epidemic	ADJ
fbem-25530	36	9	era	era	NOUN
fbem-25530	36	10	,	,	PUNCT
fbem-25530	36	11	many	many	ADJ
fbem-25530	36	12	real	real	ADJ
fbem-25530	36	13	enterprises	enterprise	NOUN
fbem-25530	36	14	have	have	AUX
fbem-25530	36	15	been	be	AUX
fbem-25530	36	16	greatly	greatly	ADV
fbem-25530	36	17	impacted	impact	VERB
fbem-25530	36	18	,	,	PUNCT
fbem-25530	36	19	coupled	couple	VERB
fbem-25530	36	20	with	with	ADP
fbem-25530	36	21	the	the	DET
fbem-25530	36	22	sino	sino	ADJ
fbem-25530	36	23	-	-	PUNCT
fbem-25530	36	24	us	us	PROPN
fbem-25530	36	25	trade	trade	NOUN
fbem-25530	36	26	war	war	NOUN
fbem-25530	36	27	,	,	PUNCT
fbem-25530	36	28	the	the	DET
fbem-25530	36	29	relative	relative	ADJ
fbem-25530	36	30	deterioration	deterioration	NOUN
fbem-25530	36	31	of	of	ADP
fbem-25530	36	32	the	the	DET
fbem-25530	36	33	economic	economic	ADJ
fbem-25530	36	34	environment	environment	NOUN
fbem-25530	36	35	(	(	PUNCT
fbem-25530	36	36	zhang	zhang	PROPN
fbem-25530	36	37	jide	jide	PROPN
fbem-25530	36	38	et	et	PROPN
fbem-25530	36	39	al	al	PROPN
fbem-25530	36	40	.	.	PROPN
fbem-25530	36	41	,	,	PUNCT
fbem-25530	36	42	2021	2021	NUM
fbem-25530	36	43	)	)	PUNCT
fbem-25530	36	44	,	,	PUNCT
fbem-25530	36	45	and	and	CCONJ
fbem-25530	36	46	the	the	DET
fbem-25530	36	47	increased	increase	VERB
fbem-25530	36	48	risk	risk	NOUN
fbem-25530	36	49	coefficient	coefficient	NOUN
fbem-25530	36	50	,	,	PUNCT
fbem-25530	36	51	which	which	PRON
fbem-25530	36	52	have	have	VERB
fbem-25530	36	53	a	a	DET
fbem-25530	36	54	certain	certain	ADJ
fbem-25530	36	55	impact	impact	NOUN
fbem-25530	36	56	on	on	ADP
fbem-25530	36	57	the	the	DET
fbem-25530	36	58	development	development	NOUN
fbem-25530	36	59	of	of	ADP
fbem-25530	36	60	enterprises	enterprise	NOUN
fbem-25530	36	61	,	,	PUNCT
fbem-25530	36	62	and	and	CCONJ
fbem-25530	36	63	the	the	DET
fbem-25530	36	64	requirements	requirement	NOUN
fbem-25530	36	65	for	for	ADP
fbem-25530	36	66	internal	internal	ADJ
fbem-25530	36	67	audit	audit	NOUN
fbem-25530	36	68	work	work	NOUN
fbem-25530	36	69	are	be	AUX
fbem-25530	36	70	also	also	ADV
fbem-25530	36	71	relatively	relatively	ADV
fbem-25530	36	72	improved	improve	VERB
fbem-25530	36	73	.	.	PUNCT
fbem-25530	37	1	enterprises	enterprise	NOUN
fbem-25530	37	2	need	need	VERB
fbem-25530	37	3	to	to	PART
fbem-25530	37	4	rely	rely	VERB
fbem-25530	37	5	on	on	ADP
fbem-25530	37	6	internal	internal	ADJ
fbem-25530	37	7	audit	audit	NOUN
fbem-25530	37	8	to	to	PART
fbem-25530	37	9	improve	improve	VERB
fbem-25530	37	10	management	management	NOUN
fbem-25530	37	11	efficiency	efficiency	NOUN
fbem-25530	37	12	and	and	CCONJ
fbem-25530	37	13	operating	operating	NOUN
fbem-25530	37	14	efficiency	efficiency	NOUN
fbem-25530	37	15	.	.	PUNCT
fbem-25530	38	1	according	accord	VERB
fbem-25530	38	2	to	to	ADP
fbem-25530	38	3	the	the	DET
fbem-25530	38	4	data	datum	NOUN
fbem-25530	38	5	collected	collect	VERB
fbem-25530	38	6	by	by	ADP
fbem-25530	38	7	the	the	DET
fbem-25530	38	8	national	national	PROPN
fbem-25530	38	9	bureau	bureau	PROPN
fbem-25530	38	10	of	of	ADP
fbem-25530	38	11	statistics	statistic	NOUN
fbem-25530	38	12	,	,	PUNCT
fbem-25530	38	13	we	we	PRON
fbem-25530	38	14	can	can	AUX
fbem-25530	38	15	see	see	VERB
fbem-25530	38	16	from	from	ADP
fbem-25530	38	17	the	the	DET
fbem-25530	38	18	following	follow	VERB
fbem-25530	38	19	table	table	NOUN
fbem-25530	38	20	that	that	SCONJ
fbem-25530	38	21	china	china	PROPN
fbem-25530	38	22	's	's	PART
fbem-25530	38	23	gdp	gdp	NOUN
fbem-25530	38	24	growth	growth	NOUN
fbem-25530	38	25	rate	rate	NOUN
fbem-25530	38	26	decreased	decrease	VERB
fbem-25530	38	27	in	in	ADP
fbem-25530	38	28	the	the	DET
fbem-25530	38	29	same	same	ADJ
fbem-25530	38	30	period	period	NOUN
fbem-25530	38	31	during	during	ADP
fbem-25530	38	32	the	the	DET
fbem-25530	38	33	most	most	ADV
fbem-25530	38	34	severe	severe	ADJ
fbem-25530	38	35	period	period	NOUN
fbem-25530	38	36	of	of	ADP
fbem-25530	38	37	the	the	DET
fbem-25530	38	38	epidemic	epidemic	NOUN
fbem-25530	38	39	.	.	PUNCT
fbem-25530	39	1	since	since	SCONJ
fbem-25530	39	2	2021	2021	NUM
fbem-25530	39	3	,	,	PUNCT
fbem-25530	39	4	in	in	ADP
fbem-25530	39	5	the	the	DET
fbem-25530	39	6	post	post	ADJ
fbem-25530	39	7	-	-	ADJ
fbem-25530	39	8	epidemic	epidemic	ADJ
fbem-25530	39	9	era	era	NOUN
fbem-25530	39	10	,	,	PUNCT
fbem-25530	39	11	we	we	PRON
fbem-25530	39	12	can	can	AUX
fbem-25530	39	13	see	see	VERB
fbem-25530	39	14	that	that	SCONJ
fbem-25530	39	15	although	although	SCONJ
fbem-25530	39	16	there	there	PRON
fbem-25530	39	17	was	be	VERB
fbem-25530	39	18	growth	growth	NOUN
fbem-25530	39	19	in	in	ADP
fbem-25530	39	20	the	the	DET
fbem-25530	39	21	first	first	ADJ
fbem-25530	39	22	and	and	CCONJ
fbem-25530	39	23	second	second	ADJ
fbem-25530	39	24	quarters	quarter	NOUN
fbem-25530	39	25	of	of	ADP
fbem-25530	39	26	2021	2021	NUM
fbem-25530	39	27	,	,	PUNCT
fbem-25530	39	28	the	the	DET
fbem-25530	39	29	overall	overall	ADJ
fbem-25530	39	30	growth	growth	NOUN
fbem-25530	39	31	rate	rate	NOUN
fbem-25530	39	32	has	have	AUX
fbem-25530	39	33	slowed	slow	VERB
fbem-25530	39	34	down	down	ADV
fbem-25530	39	35	.	.	PUNCT
fbem-25530	40	1	table	table	NOUN
fbem-25530	40	2	1	1	NUM
fbem-25530	40	3	.	.	X
fbem-25530	40	4	gdp	gdp	NOUN
fbem-25530	40	5	growth	growth	NOUN
fbem-25530	40	6	rate	rate	NOUN
fbem-25530	40	7	year	year	NOUN
fbem-25530	40	8	-	-	PUNCT
fbem-25530	40	9	on	on	ADP
fbem-25530	40	10	-	-	PUNCT
fbem-25530	40	11	year	year	NOUN
fbem-25530	40	12	year	year	NOUN
fbem-25530	40	13	the	the	DET
fbem-25530	40	14	first	first	ADJ
fbem-25530	40	15	quarter	quarter	NOUN
fbem-25530	40	16	(	(	PUNCT
fbem-25530	40	17	%	%	NOUN
fbem-25530	40	18	)	)	PUNCT
fbem-25530	40	19	second	second	ADJ
fbem-25530	40	20	quarter	quarter	NOUN
fbem-25530	40	21	(	(	PUNCT
fbem-25530	40	22	%	%	NOUN
fbem-25530	40	23	)	)	PUNCT
fbem-25530	40	24	third	third	ADJ
fbem-25530	40	25	quarter	quarter	NOUN
fbem-25530	40	26	(	(	PUNCT
fbem-25530	40	27	%	%	INTJ
fbem-25530	40	28	)	)	PUNCT
fbem-25530	40	29	fourth	fourth	ADJ
fbem-25530	40	30	quarter	quarter	NOUN
fbem-25530	40	31	(	(	PUNCT
fbem-25530	40	32	%	%	INTJ
fbem-25530	40	33	)	)	PUNCT
fbem-25530	40	34	2018	2018	NUM
fbem-25530	40	35	6.9	6.9	NUM
fbem-25530	40	36	6.9	6.9	NUM
fbem-25530	40	37	6.7	6.7	NUM
fbem-25530	40	38	6.5	6.5	NUM
fbem-25530	40	39	2019	2019	NUM
fbem-25530	40	40	6.3	6.3	NUM
fbem-25530	40	41	6.0	6.0	NUM
fbem-25530	40	42	5.9	5.9	NUM
fbem-25530	40	43	5.8	5.8	NUM
fbem-25530	40	44	2020	2020	NUM
fbem-25530	40	45	-6.9	-6.9	SYM
fbem-25530	40	46	3.1	3.1	NUM
fbem-25530	40	47	4.8	4.8	NUM
fbem-25530	40	48	6.4	6.4	NUM
fbem-25530	40	49	2021	2021	NUM
fbem-25530	40	50	18.7	18.7	NUM
fbem-25530	40	51	8.3	8.3	NUM
fbem-25530	40	52	5.2	5.2	NUM
fbem-25530	40	53	4.3	4.3	NUM
fbem-25530	40	54	2022	2022	NUM
fbem-25530	40	55	4.8	4.8	NUM
fbem-25530	40	56	0.4	0.4	NUM
fbem-25530	40	57	3.9	3.9	NUM
fbem-25530	40	58	2.9	2.9	NUM
fbem-25530	40	59	2023	2023	NUM
fbem-25530	40	60	4.5	4.5	NUM
fbem-25530	40	61	6.3	6.3	NUM
fbem-25530	40	62	4.9	4.9	NUM
fbem-25530	40	63	5.2	5.2	NUM
fbem-25530	40	64	(	(	PUNCT
fbem-25530	40	65	data	datum	NOUN
fbem-25530	40	66	comes	come	VERB
fbem-25530	40	67	from	from	ADP
fbem-25530	40	68	stats.gov.cn/	stats.gov.cn/	NOUN
fbem-25530	40	69	)	)	PUNCT
fbem-25530	40	70	(	(	PUNCT
fbem-25530	40	71	3	3	X
fbem-25530	40	72	)	)	PUNCT
fbem-25530	40	73	legal	legal	ADJ
fbem-25530	40	74	environment	environment	NOUN
fbem-25530	40	75	although	although	SCONJ
fbem-25530	40	76	there	there	PRON
fbem-25530	40	77	are	be	VERB
fbem-25530	40	78	relevant	relevant	ADJ
fbem-25530	40	79	provisions	provision	NOUN
fbem-25530	40	80	on	on	ADP
fbem-25530	40	81	internal	internal	ADJ
fbem-25530	40	82	audit	audit	NOUN
fbem-25530	40	83	in	in	ADP
fbem-25530	40	84	both	both	CCONJ
fbem-25530	40	85	the	the	DET
fbem-25530	40	86	audit	audit	NOUN
fbem-25530	40	87	law	law	NOUN
fbem-25530	40	88	and	and	CCONJ
fbem-25530	40	89	the	the	DET
fbem-25530	40	90	accounting	accounting	NOUN
fbem-25530	40	91	law	law	NOUN
fbem-25530	40	92	,	,	PUNCT
fbem-25530	40	93	in	in	ADP
fbem-25530	40	94	2007	2007	NUM
fbem-25530	40	95	,	,	PUNCT
fbem-25530	40	96	zhang	zhang	PROPN
fbem-25530	40	97	hongying	hongye	VERB
fbem-25530	40	98	published	publish	VERB
fbem-25530	40	99	china	china	PROPN
fbem-25530	40	100	's	's	PART
fbem-25530	40	101	internal	internal	ADJ
fbem-25530	40	102	audit	audit	NOUN
fbem-25530	40	103	standards	standard	NOUN
fbem-25530	40	104	,	,	PUNCT
fbem-25530	40	105	but	but	CCONJ
fbem-25530	40	106	china	china	PROPN
fbem-25530	40	107	's	's	PART
fbem-25530	40	108	real	real	ADJ
fbem-25530	40	109	independent	independent	ADJ
fbem-25530	40	110	internal	internal	ADJ
fbem-25530	40	111	audit	audit	NOUN
fbem-25530	40	112	regulations	regulation	NOUN
fbem-25530	40	113	were	be	AUX
fbem-25530	40	114	introduced	introduce	VERB
fbem-25530	40	115	in	in	ADP
fbem-25530	40	116	2018	2018	NUM
fbem-25530	40	117	,	,	PUNCT
fbem-25530	40	118	the	the	DET
fbem-25530	40	119	provisions	provision	NOUN
fbem-25530	40	120	of	of	ADP
fbem-25530	40	121	the	the	DET
fbem-25530	40	122	national	national	ADJ
fbem-25530	40	123	audit	audit	NOUN
fbem-25530	40	124	office	office	NOUN
fbem-25530	40	125	on	on	ADP
fbem-25530	40	126	internal	internal	ADJ
fbem-25530	40	127	audit	audit	NOUN
fbem-25530	40	128	work	work	NOUN
fbem-25530	40	129	opened	open	VERB
fbem-25530	40	130	a	a	DET
fbem-25530	40	131	new	new	ADJ
fbem-25530	40	132	era	era	NOUN
fbem-25530	40	133	of	of	ADP
fbem-25530	40	134	internal	internal	ADJ
fbem-25530	40	135	audit	audit	NOUN
fbem-25530	40	136	work	work	NOUN
fbem-25530	40	137	.	.	PUNCT
fbem-25530	41	1	these	these	DET
fbem-25530	41	2	laws	law	NOUN
fbem-25530	41	3	and	and	CCONJ
fbem-25530	41	4	regulations	regulation	NOUN
fbem-25530	41	5	make	make	VERB
fbem-25530	41	6	the	the	DET
fbem-25530	41	7	internal	internal	ADJ
fbem-25530	41	8	audit	audit	NOUN
fbem-25530	41	9	work	work	VERB
fbem-25530	41	10	more	more	ADV
fbem-25530	41	11	and	and	CCONJ
fbem-25530	41	12	more	more	ADV
fbem-25530	41	13	perfect	perfect	ADJ
fbem-25530	41	14	(	(	PUNCT
fbem-25530	41	15	chen	chen	PROPN
fbem-25530	41	16	xihui	xihui	PROPN
fbem-25530	41	17	,	,	PUNCT
fbem-25530	41	18	2021	2021	NUM
fbem-25530	41	19	)	)	PUNCT
fbem-25530	41	20	.	.	PUNCT
fbem-25530	42	1	however	however	ADV
fbem-25530	42	2	,	,	PUNCT
fbem-25530	42	3	after	after	ADP
fbem-25530	42	4	the	the	DET
fbem-25530	42	5	outbreak	outbreak	NOUN
fbem-25530	42	6	of	of	ADP
fbem-25530	42	7	covid-19	covid-19	PROPN
fbem-25530	42	8	,	,	PUNCT
fbem-25530	42	9	the	the	DET
fbem-25530	42	10	offline	offline	ADJ
fbem-25530	42	11	audit	audit	NOUN
fbem-25530	42	12	work	work	NOUN
fbem-25530	42	13	has	have	AUX
fbem-25530	42	14	been	be	AUX
fbem-25530	42	15	greatly	greatly	ADV
fbem-25530	42	16	adversely	adversely	ADV
fbem-25530	42	17	affected	affect	VERB
fbem-25530	42	18	,	,	PUNCT
fbem-25530	42	19	which	which	PRON
fbem-25530	42	20	may	may	AUX
fbem-25530	42	21	limit	limit	VERB
fbem-25530	42	22	the	the	DET
fbem-25530	42	23	routine	routine	ADJ
fbem-25530	42	24	audit	audit	NOUN
fbem-25530	42	25	procedures	procedure	NOUN
fbem-25530	42	26	and	and	CCONJ
fbem-25530	42	27	reduce	reduce	VERB
fbem-25530	42	28	the	the	DET
fbem-25530	42	29	supervision	supervision	NOUN
fbem-25530	42	30	efficiency	efficiency	NOUN
fbem-25530	42	31	,	,	PUNCT
fbem-25530	42	32	and	and	CCONJ
fbem-25530	42	33	some	some	DET
fbem-25530	42	34	units	unit	NOUN
fbem-25530	42	35	may	may	AUX
fbem-25530	42	36	use	use	VERB
fbem-25530	42	37	the	the	DET
fbem-25530	42	38	epidemic	epidemic	NOUN
fbem-25530	42	39	to	to	PART
fbem-25530	42	40	hide	hide	VERB
fbem-25530	42	41	the	the	DET
fbem-25530	42	42	authenticity	authenticity	NOUN
fbem-25530	42	43	of	of	ADP
fbem-25530	42	44	financial	financial	ADJ
fbem-25530	42	45	information	information	NOUN
fbem-25530	42	46	.	.	PUNCT
fbem-25530	43	1	(	(	PUNCT
fbem-25530	43	2	4	4	X
fbem-25530	43	3	)	)	PUNCT
fbem-25530	43	4	technical	technical	ADJ
fbem-25530	43	5	environment	environment	NOUN
fbem-25530	43	6	since	since	SCONJ
fbem-25530	43	7	the	the	DET
fbem-25530	43	8	beginning	beginning	NOUN
fbem-25530	43	9	of	of	ADP
fbem-25530	43	10	the	the	DET
fbem-25530	43	11	21st	21st	ADJ
fbem-25530	43	12	century	century	NOUN
fbem-25530	43	13	,	,	PUNCT
fbem-25530	43	14	many	many	ADJ
fbem-25530	43	15	scholars	scholar	NOUN
fbem-25530	43	16	such	such	ADJ
fbem-25530	43	17	as	as	ADP
fbem-25530	43	18	wu	wu	PROPN
fbem-25530	43	19	zhigang	zhigang	PROPN
fbem-25530	43	20	and	and	CCONJ
fbem-25530	43	21	zhang	zhang	PROPN
fbem-25530	43	22	qinglong	qinglong	PROPN
fbem-25530	43	23	have	have	AUX
fbem-25530	43	24	proposed	propose	VERB
fbem-25530	43	25	that	that	SCONJ
fbem-25530	43	26	internal	internal	ADJ
fbem-25530	43	27	audit	audit	NOUN
fbem-25530	43	28	needs	need	VERB
fbem-25530	43	29	informatization	informatization	NOUN
fbem-25530	43	30	and	and	CCONJ
fbem-25530	43	31	digital	digital	ADJ
fbem-25530	43	32	transformation	transformation	NOUN
fbem-25530	43	33	and	and	CCONJ
fbem-25530	43	34	upgrading	upgrading	NOUN
fbem-25530	43	35	.	.	PUNCT
fbem-25530	44	1	we	we	PRON
fbem-25530	44	2	are	be	AUX
fbem-25530	44	3	in	in	ADP
fbem-25530	44	4	the	the	DET
fbem-25530	44	5	era	era	NOUN
fbem-25530	44	6	of	of	ADP
fbem-25530	44	7	big	big	ADJ
fbem-25530	44	8	data	datum	NOUN
fbem-25530	44	9	,	,	PUNCT
fbem-25530	44	10	with	with	ADP
fbem-25530	44	11	the	the	DET
fbem-25530	44	12	rapid	rapid	ADJ
fbem-25530	44	13	development	development	NOUN
fbem-25530	44	14	of	of	ADP
fbem-25530	44	15	information	information	NOUN
fbem-25530	44	16	technology	technology	NOUN
fbem-25530	44	17	,	,	PUNCT
fbem-25530	44	18	and	and	CCONJ
fbem-25530	44	19	the	the	DET
fbem-25530	44	20	internal	internal	ADJ
fbem-25530	44	21	audit	audit	NOUN
fbem-25530	44	22	work	work	NOUN
fbem-25530	44	23	mode	mode	NOUN
fbem-25530	44	24	of	of	ADP
fbem-25530	44	25	enterprises	enterprise	NOUN
fbem-25530	44	26	tends	tend	VERB
fbem-25530	44	27	to	to	ADP
fbem-25530	44	28	the	the	DET
fbem-25530	44	29	development	development	NOUN
fbem-25530	44	30	of	of	ADP
fbem-25530	44	31	informatization	informatization	NOUN
fbem-25530	44	32	(	(	PUNCT
fbem-25530	44	33	zhang	zhang	PROPN
fbem-25530	44	34	qinglong	qinglong	PROPN
fbem-25530	44	35	et	et	PROPN
fbem-25530	44	36	al	al	PROPN
fbem-25530	44	37	.	.	PROPN
fbem-25530	44	38	,	,	PUNCT
fbem-25530	44	39	2022	2022	NUM
fbem-25530	44	40	)	)	PUNCT
fbem-25530	44	41	.	.	PUNCT
fbem-25530	45	1	the	the	DET
fbem-25530	45	2	construction	construction	NOUN
fbem-25530	45	3	of	of	ADP
fbem-25530	45	4	databases	database	NOUN
fbem-25530	45	5	,	,	PUNCT
fbem-25530	45	6	resource	resource	NOUN
fbem-25530	45	7	interconnection	interconnection	NOUN
fbem-25530	45	8	and	and	CCONJ
fbem-25530	45	9	sharing	sharing	NOUN
fbem-25530	45	10	,	,	PUNCT
fbem-25530	45	11	thus	thus	ADV
fbem-25530	45	12	eliminating	eliminate	VERB
fbem-25530	45	13	the	the	DET
fbem-25530	45	14	island	island	NOUN
fbem-25530	45	15	of	of	ADP
fbem-25530	45	16	digital	digital	ADJ
fbem-25530	45	17	information	information	NOUN
fbem-25530	45	18	resources	resource	NOUN
fbem-25530	45	19	,	,	PUNCT
fbem-25530	45	20	provides	provide	VERB
fbem-25530	45	21	the	the	DET
fbem-25530	45	22	digital	digital	ADJ
fbem-25530	45	23	information	information	NOUN
fbem-25530	45	24	foundation	foundation	NOUN
fbem-25530	45	25	for	for	ADP
fbem-25530	45	26	the	the	DET
fbem-25530	45	27	digital	digital	ADJ
fbem-25530	45	28	transformation	transformation	NOUN
fbem-25530	45	29	and	and	CCONJ
fbem-25530	45	30	upgrading	upgrading	NOUN
fbem-25530	45	31	of	of	ADP
fbem-25530	45	32	internal	internal	ADJ
fbem-25530	45	33	audit	audit	NOUN
fbem-25530	45	34	.	.	PUNCT
fbem-25530	46	1	digitalization	digitalization	NOUN
fbem-25530	46	2	of	of	ADP
fbem-25530	46	3	audit	audit	NOUN
fbem-25530	46	4	work	work	NOUN
fbem-25530	46	5	,	,	PUNCT
fbem-25530	46	6	audit	audit	NOUN
fbem-25530	46	7	plan	plan	NOUN
fbem-25530	46	8	,	,	PUNCT
fbem-25530	46	9	and	and	CCONJ
fbem-25530	46	10	audit	audit	NOUN
fbem-25530	46	11	results	result	NOUN
fbem-25530	46	12	management	management	NOUN
fbem-25530	46	13	,	,	PUNCT
fbem-25530	46	14	including	include	VERB
fbem-25530	46	15	digitalization	digitalization	NOUN
fbem-25530	46	16	of	of	ADP
fbem-25530	46	17	audit	audit	NOUN
fbem-25530	46	18	working	working	NOUN
fbem-25530	46	19	papers	paper	NOUN
fbem-25530	46	20	,	,	PUNCT
fbem-25530	46	21	digitalization	digitalization	NOUN
fbem-25530	46	22	of	of	ADP
fbem-25530	46	23	audit	audit	NOUN
fbem-25530	46	24	resources	resource	NOUN
fbem-25530	46	25	,	,	PUNCT
fbem-25530	46	26	and	and	CCONJ
fbem-25530	46	27	digitalization	digitalization	NOUN
fbem-25530	46	28	of	of	ADP
fbem-25530	46	29	audit	audit	NOUN
fbem-25530	46	30	data	datum	NOUN
fbem-25530	46	31	and	and	CCONJ
fbem-25530	46	32	results	result	VERB
fbem-25530	46	33	arrangement	arrangement	NOUN
fbem-25530	46	34	and	and	CCONJ
fbem-25530	46	35	delivery	delivery	NOUN
fbem-25530	46	36	(	(	PUNCT
fbem-25530	46	37	shen	shen	NOUN
fbem-25530	46	38	yanbo	yanbo	NOUN
fbem-25530	46	39	et	et	PROPN
fbem-25530	46	40	al	al	PROPN
fbem-25530	46	41	.	.	PROPN
fbem-25530	46	42	,	,	PUNCT
fbem-25530	46	43	2022	2022	NUM
fbem-25530	46	44	)	)	PUNCT
fbem-25530	46	45	,	,	PUNCT
fbem-25530	46	46	all	all	PRON
fbem-25530	46	47	of	of	ADP
fbem-25530	46	48	which	which	PRON
fbem-25530	46	49	require	require	VERB
fbem-25530	46	50	auditors	auditor	NOUN
fbem-25530	46	51	to	to	PART
fbem-25530	46	52	understand	understand	VERB
fbem-25530	46	53	and	and	CCONJ
fbem-25530	46	54	master	master	VERB
fbem-25530	46	55	relevant	relevant	ADJ
fbem-25530	46	56	technologies	technology	NOUN
fbem-25530	46	57	.	.	PUNCT
fbem-25530	47	1	(	(	PUNCT
fbem-25530	47	2	5	5	X
fbem-25530	47	3	)	)	PUNCT
fbem-25530	47	4	social	social	ADJ
fbem-25530	47	5	and	and	CCONJ
fbem-25530	47	6	cultural	cultural	ADJ
fbem-25530	47	7	environment	environment	NOUN
fbem-25530	47	8	internal	internal	ADJ
fbem-25530	47	9	audit	audit	NOUN
fbem-25530	47	10	is	be	AUX
fbem-25530	47	11	different	different	ADJ
fbem-25530	47	12	from	from	ADP
fbem-25530	47	13	government	government	NOUN
fbem-25530	47	14	audit	audit	NOUN
fbem-25530	47	15	and	and	CCONJ
fbem-25530	47	16	cpa	cpa	NOUN
fbem-25530	47	17	audit	audit	NOUN
fbem-25530	47	18	.	.	PUNCT
fbem-25530	48	1	the	the	DET
fbem-25530	48	2	separation	separation	NOUN
fbem-25530	48	3	of	of	ADP
fbem-25530	48	4	property	property	NOUN
fbem-25530	48	5	ownership	ownership	NOUN
fbem-25530	48	6	from	from	ADP
fbem-25530	48	7	operation	operation	NOUN
fbem-25530	48	8	and	and	CCONJ
fbem-25530	48	9	management	management	NOUN
fbem-25530	48	10	and	and	CCONJ
fbem-25530	48	11	the	the	DET
fbem-25530	48	12	emergence	emergence	NOUN
fbem-25530	48	13	of	of	ADP
fbem-25530	48	14	fiduciary	fiduciary	ADJ
fbem-25530	48	15	responsibility	responsibility	NOUN
fbem-25530	48	16	gave	give	VERB
fbem-25530	48	17	birth	birth	NOUN
fbem-25530	48	18	to	to	ADP
fbem-25530	48	19	the	the	DET
fbem-25530	48	20	bud	bud	NOUN
fbem-25530	48	21	of	of	ADP
fbem-25530	48	22	internal	internal	ADJ
fbem-25530	48	23	audit	audit	NOUN
fbem-25530	48	24	(	(	PUNCT
fbem-25530	48	25	bao	bao	PROPN
fbem-25530	48	26	shengying	shengye	VERB
fbem-25530	48	27	,	,	PUNCT
fbem-25530	48	28	2016	2016	NUM
fbem-25530	48	29	)	)	PUNCT
fbem-25530	48	30	.	.	PUNCT
fbem-25530	49	1	the	the	DET
fbem-25530	49	2	service	service	NOUN
fbem-25530	49	3	object	object	NOUN
fbem-25530	49	4	of	of	ADP
fbem-25530	49	5	internal	internal	ADJ
fbem-25530	49	6	audit	audit	NOUN
fbem-25530	49	7	is	be	AUX
fbem-25530	49	8	the	the	DET
fbem-25530	49	9	main	main	ADJ
fbem-25530	49	10	leaders	leader	NOUN
fbem-25530	49	11	and	and	CCONJ
fbem-25530	49	12	related	related	ADJ
fbem-25530	49	13	management	management	NOUN
fbem-25530	49	14	personnel	personnel	NOUN
fbem-25530	49	15	of	of	ADP
fbem-25530	49	16	the	the	DET
fbem-25530	49	17	company	company	NOUN
fbem-25530	49	18	,	,	PUNCT
fbem-25530	49	19	and	and	CCONJ
fbem-25530	49	20	the	the	DET
fbem-25530	49	21	company	company	NOUN
fbem-25530	49	22	must	must	AUX
fbem-25530	49	23	accept	accept	VERB
fbem-25530	49	24	the	the	DET
fbem-25530	49	25	supervision	supervision	NOUN
fbem-25530	49	26	of	of	ADP
fbem-25530	49	27	internal	internal	ADJ
fbem-25530	49	28	auditors	auditor	NOUN
fbem-25530	49	29	.	.	PUNCT
fbem-25530	50	1	however	however	ADV
fbem-25530	50	2	,	,	PUNCT
fbem-25530	50	3	the	the	DET
fbem-25530	50	4	activities	activity	NOUN
fbem-25530	50	5	carried	carry	VERB
fbem-25530	50	6	out	out	ADP
fbem-25530	50	7	by	by	ADP
fbem-25530	50	8	internal	internal	ADJ
fbem-25530	50	9	auditors	auditor	NOUN
fbem-25530	50	10	are	be	AUX
fbem-25530	50	11	bound	bind	VERB
fbem-25530	50	12	to	to	PART
fbem-25530	50	13	be	be	AUX
fbem-25530	50	14	restricted	restrict	VERB
fbem-25530	50	15	by	by	ADP
fbem-25530	50	16	their	their	PRON
fbem-25530	50	17	direct	direct	ADJ
fbem-25530	50	18	leaders	leader	NOUN
fbem-25530	50	19	(	(	PUNCT
fbem-25530	50	20	liu	liu	PROPN
fbem-25530	50	21	qiliang	qiliang	PROPN
fbem-25530	50	22	et	et	PROPN
fbem-25530	50	23	al	al	PROPN
fbem-25530	50	24	.	.	PROPN
fbem-25530	50	25	,	,	PUNCT
fbem-25530	50	26	2022	2022	NUM
fbem-25530	50	27	)	)	PUNCT
fbem-25530	50	28	.	.	PUNCT
fbem-25530	51	1	coso	coso	NOUN
fbem-25530	51	2	(	(	PUNCT
fbem-25530	51	3	1992	1992	NUM
fbem-25530	51	4	)	)	PUNCT
fbem-25530	51	5	also	also	ADV
fbem-25530	51	6	pointed	point	VERB
fbem-25530	51	7	out	out	ADP
fbem-25530	51	8	that	that	SCONJ
fbem-25530	51	9	one	one	NUM
fbem-25530	51	10	of	of	ADP
fbem-25530	51	11	the	the	DET
fbem-25530	51	12	limitations	limitation	NOUN
fbem-25530	51	13	of	of	ADP
fbem-25530	51	14	internal	internal	ADJ
fbem-25530	51	15	control	control	NOUN
fbem-25530	51	16	is	be	AUX
fbem-25530	51	17	that	that	SCONJ
fbem-25530	51	18	senior	senior	ADJ
fbem-25530	51	19	executives	executive	NOUN
fbem-25530	51	20	may	may	AUX
fbem-25530	51	21	override	override	VERB
fbem-25530	51	22	internal	internal	ADJ
fbem-25530	51	23	control	control	NOUN
fbem-25530	51	24	,	,	PUNCT
fbem-25530	51	25	and	and	CCONJ
fbem-25530	51	26	their	their	PRON
fbem-25530	51	27	corrupt	corrupt	ADJ
fbem-25530	51	28	behaviors	behavior	NOUN
fbem-25530	51	29	may	may	AUX
fbem-25530	51	30	not	not	PART
fbem-25530	51	31	be	be	AUX
fbem-25530	51	32	affected	affect	VERB
fbem-25530	51	33	by	by	ADP
fbem-25530	51	34	internal	internal	ADJ
fbem-25530	51	35	audit	audit	NOUN
fbem-25530	51	36	.	.	PUNCT
fbem-25530	52	1	internal	internal	ADJ
fbem-25530	52	2	audits	audits	NOUN
fbem-25530	52	3	may	may	AUX
fbem-25530	52	4	have	have	VERB
fbem-25530	52	5	a	a	DET
fbem-25530	52	6	dampening	dampening	ADJ
fbem-25530	52	7	effect	effect	NOUN
fbem-25530	52	8	on	on	ADP
fbem-25530	52	9	corruption	corruption	NOUN
fbem-25530	52	10	at	at	ADP
fbem-25530	52	11	the	the	DET
fbem-25530	52	12	lower	low	ADJ
fbem-25530	52	13	levels	level	NOUN
fbem-25530	52	14	of	of	ADP
fbem-25530	52	15	management	management	NOUN
fbem-25530	52	16	.	.	PUNCT
fbem-25530	53	1	2.2	2.2	NUM
fbem-25530	53	2	.	.	PUNCT
fbem-25530	53	3	micro	micro	ADJ
fbem-25530	53	4	analysis	analysis	NOUN
fbem-25530	53	5	of	of	ADP
fbem-25530	53	6	enterprise	enterprise	NOUN
fbem-25530	53	7	internal	internal	ADJ
fbem-25530	53	8	audit	audit	NOUN
fbem-25530	53	9	(	(	PUNCT
fbem-25530	53	10	1	1	X
fbem-25530	53	11	)	)	PUNCT
fbem-25530	53	12	governance	governance	NOUN
fbem-25530	53	13	structure	structure	NOUN
fbem-25530	53	14	different	different	ADJ
fbem-25530	53	15	enterprises	enterprise	NOUN
fbem-25530	53	16	have	have	VERB
fbem-25530	53	17	different	different	ADJ
fbem-25530	53	18	governance	governance	NOUN
fbem-25530	53	19	structures	structure	NOUN
fbem-25530	53	20	,	,	PUNCT
fbem-25530	53	21	131	131	NUM
fbem-25530	53	22	which	which	PRON
fbem-25530	53	23	also	also	ADV
fbem-25530	53	24	require	require	VERB
fbem-25530	53	25	matching	match	VERB
fbem-25530	53	26	internal	internal	ADJ
fbem-25530	53	27	audit	audit	NOUN
fbem-25530	53	28	strategies	strategy	NOUN
fbem-25530	53	29	.	.	PUNCT
fbem-25530	54	1	when	when	SCONJ
fbem-25530	54	2	the	the	DET
fbem-25530	54	3	three	three	NUM
fbem-25530	54	4	are	be	AUX
fbem-25530	54	5	compatible	compatible	ADJ
fbem-25530	54	6	with	with	ADP
fbem-25530	54	7	each	each	DET
fbem-25530	54	8	other	other	ADJ
fbem-25530	54	9	,	,	PUNCT
fbem-25530	54	10	the	the	DET
fbem-25530	54	11	stable	stable	ADJ
fbem-25530	54	12	development	development	NOUN
fbem-25530	54	13	of	of	ADP
fbem-25530	54	14	enterprises	enterprise	NOUN
fbem-25530	54	15	can	can	AUX
fbem-25530	54	16	be	be	AUX
fbem-25530	54	17	guaranteed	guarantee	VERB
fbem-25530	54	18	(	(	PUNCT
fbem-25530	54	19	ye	ye	NOUN
fbem-25530	54	20	chenyun	chenyun	NOUN
fbem-25530	54	21	,	,	PUNCT
fbem-25530	54	22	2018	2018	NUM
fbem-25530	54	23	)	)	PUNCT
fbem-25530	54	24	.	.	PUNCT
fbem-25530	55	1	li	li	PROPN
fbem-25530	55	2	yinxiang	yinxiang	PROPN
fbem-25530	55	3	,	,	PUNCT
fbem-25530	55	4	li	li	PROPN
fbem-25530	55	5	pengcong	pengcong	PROPN
fbem-25530	55	6	et	et	PROPN
fbem-25530	55	7	al	al	PROPN
fbem-25530	55	8	divided	divide	VERB
fbem-25530	55	9	the	the	DET
fbem-25530	55	10	governance	governance	NOUN
fbem-25530	55	11	structure	structure	NOUN
fbem-25530	55	12	into	into	ADP
fbem-25530	55	13	three	three	NUM
fbem-25530	55	14	stages	stage	NOUN
fbem-25530	55	15	according	accord	VERB
fbem-25530	55	16	to	to	ADP
fbem-25530	55	17	the	the	DET
fbem-25530	55	18	changes	change	NOUN
fbem-25530	55	19	of	of	ADP
fbem-25530	55	20	agent	agent	NOUN
fbem-25530	55	21	subjects	subject	NOUN
fbem-25530	55	22	:	:	PUNCT
fbem-25530	55	23	the	the	DET
fbem-25530	55	24	first	first	ADJ
fbem-25530	55	25	stage	stage	NOUN
fbem-25530	55	26	(	(	PUNCT
fbem-25530	55	27	before	before	ADP
fbem-25530	55	28	1980s	1980s	NUM
fbem-25530	55	29	)	)	PUNCT
fbem-25530	55	30	was	be	AUX
fbem-25530	55	31	the	the	DET
fbem-25530	55	32	governance	governance	NOUN
fbem-25530	55	33	structure	structure	NOUN
fbem-25530	55	34	of	of	ADP
fbem-25530	55	35	the	the	DET
fbem-25530	55	36	dominant	dominant	PROPN
fbem-25530	55	37	control	control	PROPN
fbem-25530	55	38	right	right	NOUN
fbem-25530	55	39	of	of	ADP
fbem-25530	55	40	managers	manager	NOUN
fbem-25530	55	41	;	;	PUNCT
fbem-25530	55	42	the	the	DET
fbem-25530	55	43	second	second	ADJ
fbem-25530	55	44	stage	stage	NOUN
fbem-25530	55	45	(	(	PUNCT
fbem-25530	55	46	from	from	ADP
fbem-25530	55	47	the	the	DET
fbem-25530	55	48	1980s	1980	NOUN
fbem-25530	55	49	to	to	ADP
fbem-25530	55	50	the	the	DET
fbem-25530	55	51	end	end	NOUN
fbem-25530	55	52	of	of	ADP
fbem-25530	55	53	the	the	DET
fbem-25530	55	54	1990s	1990s	NUM
fbem-25530	55	55	)	)	PUNCT
fbem-25530	55	56	was	be	AUX
fbem-25530	55	57	the	the	DET
fbem-25530	55	58	governance	governance	NOUN
fbem-25530	55	59	structure	structure	NOUN
fbem-25530	55	60	dominated	dominate	VERB
fbem-25530	55	61	by	by	ADP
fbem-25530	55	62	major	major	ADJ
fbem-25530	55	63	shareholders	shareholder	NOUN
fbem-25530	55	64	,	,	PUNCT
fbem-25530	55	65	and	and	CCONJ
fbem-25530	55	66	the	the	DET
fbem-25530	55	67	board	board	NOUN
fbem-25530	55	68	of	of	ADP
fbem-25530	55	69	directors	director	NOUN
fbem-25530	55	70	and	and	CCONJ
fbem-25530	55	71	management	management	NOUN
fbem-25530	55	72	were	be	AUX
fbem-25530	55	73	only	only	ADV
fbem-25530	55	74	the	the	DET
fbem-25530	55	75	simple	simple	ADJ
fbem-25530	55	76	executive	executive	ADJ
fbem-25530	55	77	bodies	body	NOUN
fbem-25530	55	78	;	;	PUNCT
fbem-25530	55	79	the	the	DET
fbem-25530	55	80	third	third	ADJ
fbem-25530	55	81	stage	stage	NOUN
fbem-25530	55	82	(	(	PUNCT
fbem-25530	55	83	late	late	ADJ
fbem-25530	55	84	1990s	1990	NOUN
fbem-25530	55	85	to	to	PART
fbem-25530	55	86	present	present	ADJ
fbem-25530	55	87	)	)	PUNCT
fbem-25530	55	88	is	be	AUX
fbem-25530	55	89	the	the	DET
fbem-25530	55	90	governance	governance	NOUN
fbem-25530	55	91	structure	structure	NOUN
fbem-25530	55	92	stage	stage	NOUN
fbem-25530	55	93	where	where	SCONJ
fbem-25530	55	94	the	the	DET
fbem-25530	55	95	board	board	NOUN
fbem-25530	55	96	of	of	ADP
fbem-25530	55	97	directors	director	NOUN
fbem-25530	55	98	dominates	dominate	VERB
fbem-25530	55	99	control	control	NOUN
fbem-25530	55	100	.	.	PUNCT
fbem-25530	56	1	an	an	DET
fbem-25530	56	2	internal	internal	ADJ
fbem-25530	56	3	governance	governance	NOUN
fbem-25530	56	4	body	body	NOUN
fbem-25530	56	5	centered	center	VERB
fbem-25530	56	6	on	on	ADP
fbem-25530	56	7	the	the	DET
fbem-25530	56	8	board	board	NOUN
fbem-25530	56	9	of	of	ADP
fbem-25530	56	10	directors	director	NOUN
fbem-25530	56	11	(	(	PUNCT
fbem-25530	56	12	including	include	VERB
fbem-25530	56	13	independent	independent	ADJ
fbem-25530	56	14	directors	director	NOUN
fbem-25530	56	15	and	and	CCONJ
fbem-25530	56	16	subordinate	subordinate	ADJ
fbem-25530	56	17	committees	committee	NOUN
fbem-25530	56	18	)	)	PUNCT
fbem-25530	56	19	,	,	PUNCT
fbem-25530	56	20	including	include	VERB
fbem-25530	56	21	the	the	DET
fbem-25530	56	22	shareholders	shareholder	NOUN
fbem-25530	56	23	'	'	PART
fbem-25530	56	24	meeting	meeting	NOUN
fbem-25530	56	25	,	,	PUNCT
fbem-25530	56	26	the	the	DET
fbem-25530	56	27	management	management	NOUN
fbem-25530	56	28	level	level	NOUN
fbem-25530	56	29	and	and	CCONJ
fbem-25530	56	30	the	the	DET
fbem-25530	56	31	board	board	NOUN
fbem-25530	56	32	of	of	ADP
fbem-25530	56	33	supervisors	supervisor	NOUN
fbem-25530	56	34	has	have	AUX
fbem-25530	56	35	basically	basically	ADV
fbem-25530	56	36	taken	take	VERB
fbem-25530	56	37	shape	shape	NOUN
fbem-25530	56	38	.	.	PUNCT
fbem-25530	57	1	(	(	PUNCT
fbem-25530	57	2	2	2	X
fbem-25530	57	3	)	)	PUNCT
fbem-25530	57	4	overall	overall	ADJ
fbem-25530	57	5	strategy	strategy	NOUN
fbem-25530	57	6	lv	lv	PROPN
fbem-25530	57	7	ming	ming	PROPN
fbem-25530	57	8	,	,	PUNCT
fbem-25530	57	9	zhang	zhang	PROPN
fbem-25530	57	10	yang	yang	PROPN
fbem-25530	57	11	and	and	CCONJ
fbem-25530	57	12	other	other	ADJ
fbem-25530	57	13	scholars	scholar	NOUN
fbem-25530	57	14	believe	believe	VERB
fbem-25530	57	15	that	that	SCONJ
fbem-25530	57	16	the	the	DET
fbem-25530	57	17	overall	overall	ADJ
fbem-25530	57	18	strategy	strategy	NOUN
fbem-25530	57	19	of	of	ADP
fbem-25530	57	20	an	an	DET
fbem-25530	57	21	enterprise	enterprise	NOUN
fbem-25530	57	22	is	be	AUX
fbem-25530	57	23	a	a	DET
fbem-25530	57	24	strategic	strategic	ADJ
fbem-25530	57	25	plan	plan	NOUN
fbem-25530	57	26	to	to	PART
fbem-25530	57	27	study	study	VERB
fbem-25530	57	28	the	the	DET
fbem-25530	57	29	entire	entire	ADJ
fbem-25530	57	30	survival	survival	NOUN
fbem-25530	57	31	and	and	CCONJ
fbem-25530	57	32	development	development	NOUN
fbem-25530	57	33	of	of	ADP
fbem-25530	57	34	an	an	DET
fbem-25530	57	35	enterprise	enterprise	NOUN
fbem-25530	57	36	,	,	PUNCT
fbem-25530	57	37	the	the	DET
fbem-25530	57	38	highest	high	ADJ
fbem-25530	57	39	level	level	NOUN
fbem-25530	57	40	of	of	ADP
fbem-25530	57	41	strategy	strategy	NOUN
fbem-25530	57	42	of	of	ADP
fbem-25530	57	43	an	an	DET
fbem-25530	57	44	enterprise	enterprise	NOUN
fbem-25530	57	45	,	,	PUNCT
fbem-25530	57	46	and	and	CCONJ
fbem-25530	57	47	the	the	DET
fbem-25530	57	48	highest	high	ADJ
fbem-25530	57	49	program	program	NOUN
fbem-25530	57	50	of	of	ADP
fbem-25530	57	51	all	all	DET
fbem-25530	57	52	behaviors	behavior	NOUN
fbem-25530	57	53	of	of	ADP
fbem-25530	57	54	an	an	DET
fbem-25530	57	55	enterprise	enterprise	NOUN
fbem-25530	57	56	.	.	PUNCT
fbem-25530	58	1	liu	liu	PROPN
fbem-25530	58	2	qingyuan	qingyuan	PROPN
fbem-25530	58	3	(	(	PUNCT
fbem-25530	58	4	2001	2001	NUM
fbem-25530	58	5	)	)	PUNCT
fbem-25530	58	6	believes	believe	VERB
fbem-25530	58	7	that	that	SCONJ
fbem-25530	58	8	"	"	PUNCT
fbem-25530	58	9	the	the	DET
fbem-25530	58	10	main	main	ADJ
fbem-25530	58	11	content	content	NOUN
fbem-25530	58	12	of	of	ADP
fbem-25530	58	13	enterprise	enterprise	NOUN
fbem-25530	58	14	strategy	strategy	NOUN
fbem-25530	58	15	includes	include	VERB
fbem-25530	58	16	the	the	DET
fbem-25530	58	17	basic	basic	ADJ
fbem-25530	58	18	logical	logical	ADJ
fbem-25530	58	19	relations	relation	NOUN
fbem-25530	58	20	or	or	CCONJ
fbem-25530	58	21	basic	basic	ADJ
fbem-25530	58	22	reasons	reason	NOUN
fbem-25530	58	23	for	for	ADP
fbem-25530	58	24	the	the	DET
fbem-25530	58	25	existence	existence	NOUN
fbem-25530	58	26	of	of	ADP
fbem-25530	58	27	enterprises	enterprise	NOUN
fbem-25530	58	28	,	,	PUNCT
fbem-25530	58	29	which	which	PRON
fbem-25530	58	30	is	be	AUX
fbem-25530	58	31	a	a	DET
fbem-25530	58	32	series	series	NOUN
fbem-25530	58	33	of	of	ADP
fbem-25530	58	34	basic	basic	ADJ
fbem-25530	58	35	factors	factor	NOUN
fbem-25530	58	36	for	for	ADP
fbem-25530	58	37	the	the	DET
fbem-25530	58	38	strategic	strategic	ADJ
fbem-25530	58	39	decision	decision	NOUN
fbem-25530	58	40	-	-	PUNCT
fbem-25530	58	41	making	making	NOUN
fbem-25530	58	42	of	of	ADP
fbem-25530	58	43	enterprises	enterprise	NOUN
fbem-25530	58	44	.	.	PUNCT
fbem-25530	58	45	"	"	PUNCT
fbem-25530	59	1	ye	ye	PRON
fbem-25530	59	2	chenyun	chenyun	PROPN
fbem-25530	59	3	said	say	VERB
fbem-25530	59	4	in	in	ADP
fbem-25530	59	5	2018	2018	NUM
fbem-25530	59	6	that	that	PRON
fbem-25530	59	7	the	the	DET
fbem-25530	59	8	overall	overall	ADJ
fbem-25530	59	9	strategy	strategy	NOUN
fbem-25530	59	10	of	of	ADP
fbem-25530	59	11	the	the	DET
fbem-25530	59	12	enterprise	enterprise	NOUN
fbem-25530	59	13	is	be	AUX
fbem-25530	59	14	indispensable	indispensable	ADJ
fbem-25530	59	15	to	to	ADP
fbem-25530	59	16	the	the	DET
fbem-25530	59	17	internal	internal	ADJ
fbem-25530	59	18	audit	audit	NOUN
fbem-25530	59	19	strategy	strategy	NOUN
fbem-25530	59	20	,	,	PUNCT
fbem-25530	59	21	and	and	CCONJ
fbem-25530	59	22	the	the	DET
fbem-25530	59	23	internal	internal	ADJ
fbem-25530	59	24	audit	audit	NOUN
fbem-25530	59	25	strategy	strategy	NOUN
fbem-25530	59	26	also	also	ADV
fbem-25530	59	27	needs	need	VERB
fbem-25530	59	28	the	the	DET
fbem-25530	59	29	overall	overall	ADJ
fbem-25530	59	30	strategy	strategy	NOUN
fbem-25530	59	31	as	as	ADP
fbem-25530	59	32	a	a	DET
fbem-25530	59	33	"	"	PUNCT
fbem-25530	59	34	guiding	guide	VERB
fbem-25530	59	35	board	board	NOUN
fbem-25530	59	36	"	"	PUNCT
fbem-25530	59	37	.	.	PUNCT
fbem-25530	60	1	the	the	DET
fbem-25530	60	2	two	two	NUM
fbem-25530	60	3	are	be	AUX
fbem-25530	60	4	inseparable	inseparable	ADJ
fbem-25530	60	5	,	,	PUNCT
fbem-25530	60	6	and	and	CCONJ
fbem-25530	60	7	it	it	PRON
fbem-25530	60	8	is	be	AUX
fbem-25530	60	9	also	also	ADV
fbem-25530	60	10	necessary	necessary	ADJ
fbem-25530	60	11	to	to	PART
fbem-25530	60	12	correct	correct	VERB
fbem-25530	60	13	the	the	DET
fbem-25530	60	14	wrong	wrong	ADJ
fbem-25530	60	15	direction	direction	NOUN
fbem-25530	60	16	of	of	ADP
fbem-25530	60	17	development	development	NOUN
fbem-25530	60	18	and	and	CCONJ
fbem-25530	60	19	avoid	avoid	VERB
fbem-25530	60	20	risks	risk	NOUN
fbem-25530	60	21	.	.	PUNCT
fbem-25530	61	1	(	(	PUNCT
fbem-25530	61	2	3	3	X
fbem-25530	61	3	)	)	PUNCT
fbem-25530	61	4	life	life	NOUN
fbem-25530	61	5	cycle	cycle	NOUN
fbem-25530	61	6	ichak	ichak	VERB
fbem-25530	61	7	adizes	adize	NOUN
fbem-25530	61	8	(	(	PUNCT
fbem-25530	61	9	an	an	DET
fbem-25530	61	10	american	american	ADJ
fbem-25530	61	11	management	management	NOUN
fbem-25530	61	12	scientist	scientist	NOUN
fbem-25530	61	13	)	)	PUNCT
fbem-25530	61	14	proposed	propose	VERB
fbem-25530	61	15	the	the	DET
fbem-25530	61	16	enterprise	enterprise	NOUN
fbem-25530	61	17	life	life	NOUN
fbem-25530	61	18	cycle	cycle	NOUN
fbem-25530	61	19	theory	theory	NOUN
fbem-25530	61	20	,	,	PUNCT
fbem-25530	61	21	which	which	PRON
fbem-25530	61	22	was	be	AUX
fbem-25530	61	23	also	also	ADV
fbem-25530	61	24	proposed	propose	VERB
fbem-25530	61	25	and	and	CCONJ
fbem-25530	61	26	recognized	recognize	VERB
fbem-25530	61	27	by	by	ADP
fbem-25530	61	28	most	most	ADJ
fbem-25530	61	29	scholars	scholar	NOUN
fbem-25530	61	30	.	.	PUNCT
fbem-25530	62	1	the	the	DET
fbem-25530	62	2	enterprise	enterprise	NOUN
fbem-25530	62	3	life	life	NOUN
fbem-25530	62	4	cycle	cycle	NOUN
fbem-25530	62	5	was	be	AUX
fbem-25530	62	6	divided	divide	VERB
fbem-25530	62	7	into	into	ADP
fbem-25530	62	8	four	four	NUM
fbem-25530	62	9	stages	stage	NOUN
fbem-25530	62	10	,	,	PUNCT
fbem-25530	62	11	namely	namely	ADV
fbem-25530	62	12	entry	entry	NOUN
fbem-25530	62	13	stage	stage	NOUN
fbem-25530	62	14	,	,	PUNCT
fbem-25530	62	15	growth	growth	NOUN
fbem-25530	62	16	stage	stage	NOUN
fbem-25530	62	17	,	,	PUNCT
fbem-25530	62	18	maturity	maturity	NOUN
fbem-25530	62	19	stage	stage	NOUN
fbem-25530	62	20	and	and	CCONJ
fbem-25530	62	21	decline	decline	NOUN
fbem-25530	62	22	stage	stage	NOUN
fbem-25530	62	23	(	(	PUNCT
fbem-25530	62	24	zhu	zhu	PROPN
fbem-25530	62	25	rong	rong	PROPN
fbem-25530	62	26	et	et	PROPN
fbem-25530	62	27	al	al	PROPN
fbem-25530	62	28	.	.	PROPN
fbem-25530	62	29	,	,	PUNCT
fbem-25530	62	30	2022	2022	NUM
fbem-25530	62	31	)	)	PUNCT
fbem-25530	62	32	.	.	PUNCT
fbem-25530	63	1	different	different	ADJ
fbem-25530	63	2	internal	internal	ADJ
fbem-25530	63	3	audit	audit	NOUN
fbem-25530	63	4	strategies	strategy	NOUN
fbem-25530	63	5	should	should	AUX
fbem-25530	63	6	be	be	AUX
fbem-25530	63	7	formulated	formulate	VERB
fbem-25530	63	8	at	at	ADP
fbem-25530	63	9	different	different	ADJ
fbem-25530	63	10	development	development	NOUN
fbem-25530	63	11	stages	stage	NOUN
fbem-25530	63	12	.	.	PUNCT
fbem-25530	64	1	reasonable	reasonable	ADJ
fbem-25530	64	2	formulation	formulation	NOUN
fbem-25530	64	3	of	of	ADP
fbem-25530	64	4	phased	phased	ADJ
fbem-25530	64	5	audit	audit	NOUN
fbem-25530	64	6	objectives	objective	NOUN
fbem-25530	64	7	and	and	CCONJ
fbem-25530	64	8	audit	audit	NOUN
fbem-25530	64	9	work	work	NOUN
fbem-25530	64	10	priorities	priority	NOUN
fbem-25530	64	11	is	be	AUX
fbem-25530	64	12	conducive	conducive	ADJ
fbem-25530	64	13	to	to	ADP
fbem-25530	64	14	improving	improve	VERB
fbem-25530	64	15	the	the	DET
fbem-25530	64	16	ability	ability	NOUN
fbem-25530	64	17	to	to	PART
fbem-25530	64	18	cope	cope	VERB
fbem-25530	64	19	with	with	ADP
fbem-25530	64	20	risks	risk	NOUN
fbem-25530	64	21	(	(	PUNCT
fbem-25530	64	22	ye	ye	NOUN
fbem-25530	64	23	chenyun	chenyun	NOUN
fbem-25530	64	24	,	,	PUNCT
fbem-25530	64	25	2018	2018	NUM
fbem-25530	64	26	)	)	PUNCT
fbem-25530	64	27	.	.	PUNCT
fbem-25530	65	1	(	(	PUNCT
fbem-25530	65	2	4	4	X
fbem-25530	65	3	)	)	PUNCT
fbem-25530	65	4	internal	internal	ADJ
fbem-25530	65	5	control	control	NOUN
fbem-25530	65	6	environment	environment	NOUN
fbem-25530	65	7	according	accord	VERB
fbem-25530	65	8	to	to	ADP
fbem-25530	65	9	the	the	DET
fbem-25530	65	10	audit	audit	NOUN
fbem-25530	65	11	standards	standard	NOUN
fbem-25530	65	12	announcement	announcement	NOUN
fbem-25530	65	13	no	no	INTJ
fbem-25530	65	14	.	.	PROPN
fbem-25530	66	1	78	78	NUM
fbem-25530	66	2	issued	issue	VERB
fbem-25530	66	3	by	by	ADP
fbem-25530	66	4	the	the	DET
fbem-25530	66	5	american	american	PROPN
fbem-25530	66	6	institute	institute	PROPN
fbem-25530	66	7	of	of	ADP
fbem-25530	66	8	certified	certify	VERB
fbem-25530	66	9	public	public	ADJ
fbem-25530	66	10	accountants	accountant	NOUN
fbem-25530	66	11	in	in	ADP
fbem-25530	66	12	1996	1996	NUM
fbem-25530	66	13	,	,	PUNCT
fbem-25530	66	14	internal	internal	ADJ
fbem-25530	66	15	control	control	NOUN
fbem-25530	66	16	is	be	AUX
fbem-25530	66	17	divided	divide	VERB
fbem-25530	66	18	into	into	ADP
fbem-25530	66	19	five	five	NUM
fbem-25530	66	20	components	component	NOUN
fbem-25530	66	21	:	:	PUNCT
fbem-25530	66	22	control	control	NOUN
fbem-25530	66	23	environment	environment	NOUN
fbem-25530	66	24	,	,	PUNCT
fbem-25530	66	25	risk	risk	NOUN
fbem-25530	66	26	assessment	assessment	NOUN
fbem-25530	66	27	,	,	PUNCT
fbem-25530	66	28	control	control	NOUN
fbem-25530	66	29	activities	activity	NOUN
fbem-25530	66	30	,	,	PUNCT
fbem-25530	66	31	information	information	NOUN
fbem-25530	66	32	and	and	CCONJ
fbem-25530	66	33	communication	communication	NOUN
fbem-25530	66	34	,	,	PUNCT
fbem-25530	66	35	and	and	CCONJ
fbem-25530	66	36	monitoring	monitoring	NOUN
fbem-25530	66	37	.	.	PUNCT
fbem-25530	67	1	the	the	DET
fbem-25530	67	2	control	control	NOUN
fbem-25530	67	3	environment	environment	NOUN
fbem-25530	67	4	refers	refer	VERB
fbem-25530	67	5	to	to	ADP
fbem-25530	67	6	the	the	DET
fbem-25530	67	7	atmosphere	atmosphere	NOUN
fbem-25530	67	8	that	that	PRON
fbem-25530	67	9	constitutes	constitute	VERB
fbem-25530	67	10	a	a	DET
fbem-25530	67	11	unit	unit	NOUN
fbem-25530	67	12	and	and	CCONJ
fbem-25530	67	13	affects	affect	VERB
fbem-25530	67	14	the	the	DET
fbem-25530	67	15	basis	basis	NOUN
fbem-25530	67	16	for	for	SCONJ
fbem-25530	67	17	internal	internal	ADJ
fbem-25530	67	18	personnel	personnel	NOUN
fbem-25530	67	19	to	to	PART
fbem-25530	67	20	control	control	VERB
fbem-25530	67	21	other	other	ADJ
fbem-25530	67	22	components	component	NOUN
fbem-25530	67	23	.	.	PUNCT
fbem-25530	68	1	to	to	PART
fbem-25530	68	2	put	put	VERB
fbem-25530	68	3	it	it	PRON
fbem-25530	68	4	simply	simply	ADV
fbem-25530	68	5	,	,	PUNCT
fbem-25530	68	6	the	the	DET
fbem-25530	68	7	internal	internal	PROPN
fbem-25530	68	8	control	control	NOUN
fbem-25530	68	9	environment	environment	NOUN
fbem-25530	68	10	is	be	AUX
fbem-25530	68	11	the	the	DET
fbem-25530	68	12	working	work	VERB
fbem-25530	68	13	management	management	NOUN
fbem-25530	68	14	atmosphere	atmosphere	NOUN
fbem-25530	68	15	of	of	ADP
fbem-25530	68	16	the	the	DET
fbem-25530	68	17	enterprise	enterprise	NOUN
fbem-25530	68	18	,	,	PUNCT
fbem-25530	68	19	which	which	PRON
fbem-25530	68	20	will	will	AUX
fbem-25530	68	21	directly	directly	ADV
fbem-25530	68	22	affect	affect	VERB
fbem-25530	68	23	the	the	DET
fbem-25530	68	24	selfmanagement	selfmanagement	NOUN
fbem-25530	68	25	consciousness	consciousness	NOUN
fbem-25530	68	26	of	of	ADP
fbem-25530	68	27	the	the	DET
fbem-25530	68	28	employees	employee	NOUN
fbem-25530	68	29	and	and	CCONJ
fbem-25530	68	30	the	the	DET
fbem-25530	68	31	supervision	supervision	NOUN
fbem-25530	68	32	effect	effect	NOUN
fbem-25530	68	33	of	of	ADP
fbem-25530	68	34	internal	internal	ADJ
fbem-25530	68	35	audit	audit	NOUN
fbem-25530	68	36	.	.	PUNCT
fbem-25530	69	1	it	it	PRON
fbem-25530	69	2	is	be	AUX
fbem-25530	69	3	the	the	DET
fbem-25530	69	4	core	core	NOUN
fbem-25530	69	5	of	of	ADP
fbem-25530	69	6	all	all	DET
fbem-25530	69	7	management	management	NOUN
fbem-25530	69	8	elements	element	NOUN
fbem-25530	69	9	,	,	PUNCT
fbem-25530	69	10	such	such	ADJ
fbem-25530	69	11	as	as	ADP
fbem-25530	69	12	leadership	leadership	NOUN
fbem-25530	69	13	and	and	CCONJ
fbem-25530	69	14	employee	employee	NOUN
fbem-25530	69	15	integrity	integrity	NOUN
fbem-25530	69	16	,	,	PUNCT
fbem-25530	69	17	which	which	PRON
fbem-25530	69	18	will	will	AUX
fbem-25530	69	19	inevitably	inevitably	ADV
fbem-25530	69	20	affect	affect	VERB
fbem-25530	69	21	the	the	DET
fbem-25530	69	22	formulation	formulation	NOUN
fbem-25530	69	23	and	and	CCONJ
fbem-25530	69	24	implementation	implementation	NOUN
fbem-25530	69	25	of	of	ADP
fbem-25530	69	26	internal	internal	ADJ
fbem-25530	69	27	audit	audit	NOUN
fbem-25530	69	28	strategic	strategic	ADJ
fbem-25530	69	29	planning	planning	NOUN
fbem-25530	69	30	(	(	PUNCT
fbem-25530	69	31	li	li	PROPN
fbem-25530	69	32	hui	hui	PROPN
fbem-25530	69	33	,	,	PUNCT
fbem-25530	69	34	2009	2009	NUM
fbem-25530	69	35	)	)	PUNCT
fbem-25530	69	36	.	.	PUNCT
fbem-25530	70	1	3	3	X
fbem-25530	70	2	.	.	X
fbem-25530	70	3	the	the	DET
fbem-25530	70	4	dilemma	dilemma	NOUN
fbem-25530	70	5	facing	face	VERB
fbem-25530	70	6	the	the	DET
fbem-25530	70	7	development	development	NOUN
fbem-25530	70	8	of	of	ADP
fbem-25530	70	9	enterprise	enterprise	NOUN
fbem-25530	70	10	internal	internal	ADJ
fbem-25530	70	11	audit	audit	NOUN
fbem-25530	70	12	3.1	3.1	NUM
fbem-25530	70	13	.	.	PUNCT
fbem-25530	71	1	the	the	DET
fbem-25530	71	2	emphasis	emphasis	NOUN
fbem-25530	71	3	on	on	ADP
fbem-25530	71	4	internal	internal	ADJ
fbem-25530	71	5	audit	audit	NOUN
fbem-25530	71	6	during	during	ADP
fbem-25530	71	7	the	the	DET
fbem-25530	71	8	epidemic	epidemic	NOUN
fbem-25530	71	9	still	still	ADV
fbem-25530	71	10	needs	need	VERB
fbem-25530	71	11	to	to	PART
fbem-25530	71	12	be	be	AUX
fbem-25530	71	13	improved	improve	VERB
fbem-25530	71	14	liu	liu	PROPN
fbem-25530	71	15	liyun	liyun	NOUN
fbem-25530	71	16	,	,	PUNCT
fbem-25530	71	17	yuan	yuan	NOUN
fbem-25530	71	18	liangliang	liangliang	PROPN
fbem-25530	71	19	and	and	CCONJ
fbem-25530	71	20	other	other	ADJ
fbem-25530	71	21	special	special	ADJ
fbem-25530	71	22	research	research	NOUN
fbem-25530	71	23	found	find	VERB
fbem-25530	71	24	that	that	SCONJ
fbem-25530	71	25	the	the	DET
fbem-25530	71	26	current	current	ADJ
fbem-25530	71	27	development	development	NOUN
fbem-25530	71	28	of	of	ADP
fbem-25530	71	29	internal	internal	ADJ
fbem-25530	71	30	audit	audit	NOUN
fbem-25530	71	31	is	be	AUX
fbem-25530	71	32	generally	generally	ADV
fbem-25530	71	33	insufficient	insufficient	ADJ
fbem-25530	71	34	,	,	PUNCT
fbem-25530	71	35	and	and	CCONJ
fbem-25530	71	36	the	the	DET
fbem-25530	71	37	internal	internal	ADJ
fbem-25530	71	38	audit	audit	NOUN
fbem-25530	71	39	of	of	ADP
fbem-25530	71	40	many	many	ADJ
fbem-25530	71	41	enterprises	enterprise	NOUN
fbem-25530	71	42	has	have	AUX
fbem-25530	71	43	not	not	PART
fbem-25530	71	44	received	receive	VERB
fbem-25530	71	45	different	different	ADJ
fbem-25530	71	46	degrees	degree	NOUN
fbem-25530	71	47	of	of	ADP
fbem-25530	71	48	attention	attention	NOUN
fbem-25530	71	49	,	,	PUNCT
fbem-25530	71	50	such	such	ADJ
fbem-25530	71	51	as	as	ADP
fbem-25530	71	52	in	in	ADP
fbem-25530	71	53	the	the	DET
fbem-25530	71	54	coverage	coverage	NOUN
fbem-25530	71	55	of	of	ADP
fbem-25530	71	56	audit	audit	NOUN
fbem-25530	71	57	,	,	PUNCT
fbem-25530	71	58	internal	internal	ADJ
fbem-25530	71	59	audit	audit	NOUN
fbem-25530	71	60	procedures	procedure	NOUN
fbem-25530	71	61	and	and	CCONJ
fbem-25530	71	62	processes	process	NOUN
fbem-25530	71	63	,	,	PUNCT
fbem-25530	71	64	internal	internal	ADJ
fbem-25530	71	65	audit	audit	NOUN
fbem-25530	71	66	application	application	NOUN
fbem-25530	71	67	and	and	CCONJ
fbem-25530	71	68	value	value	NOUN
fbem-25530	71	69	realization	realization	NOUN
fbem-25530	71	70	.	.	PUNCT
fbem-25530	72	1	wang	wang	PROPN
fbem-25530	72	2	yang	yang	PROPN
fbem-25530	72	3	(	(	PUNCT
fbem-25530	72	4	2020	2020	NUM
fbem-25530	72	5	)	)	PUNCT
fbem-25530	72	6	,	,	PUNCT
fbem-25530	72	7	after	after	ADP
fbem-25530	72	8	sorting	sort	VERB
fbem-25530	72	9	out	out	ADP
fbem-25530	72	10	the	the	DET
fbem-25530	72	11	rectification	rectification	NOUN
fbem-25530	72	12	information	information	NOUN
fbem-25530	72	13	disclosed	disclose	VERB
fbem-25530	72	14	by	by	ADP
fbem-25530	72	15	the	the	DET
fbem-25530	72	16	national	national	ADJ
fbem-25530	72	17	audit	audit	PROPN
fbem-25530	72	18	office	office	NOUN
fbem-25530	72	19	,	,	PUNCT
fbem-25530	72	20	concluded	conclude	VERB
fbem-25530	72	21	that	that	SCONJ
fbem-25530	72	22	the	the	DET
fbem-25530	72	23	current	current	ADJ
fbem-25530	72	24	application	application	NOUN
fbem-25530	72	25	of	of	ADP
fbem-25530	72	26	audit	audit	NOUN
fbem-25530	72	27	results	result	NOUN
fbem-25530	72	28	is	be	AUX
fbem-25530	72	29	relatively	relatively	ADV
fbem-25530	72	30	simple	simple	ADJ
fbem-25530	72	31	,	,	PUNCT
fbem-25530	72	32	mainly	mainly	ADV
fbem-25530	72	33	in	in	ADP
fbem-25530	72	34	the	the	DET
fbem-25530	72	35	supervision	supervision	NOUN
fbem-25530	72	36	and	and	CCONJ
fbem-25530	72	37	rectification	rectification	NOUN
fbem-25530	72	38	,	,	PUNCT
fbem-25530	72	39	and	and	CCONJ
fbem-25530	72	40	there	there	PRON
fbem-25530	72	41	are	be	VERB
fbem-25530	72	42	still	still	ADV
fbem-25530	72	43	incomplete	incomplete	ADJ
fbem-25530	72	44	rectification	rectification	NOUN
fbem-25530	72	45	problems	problem	NOUN
fbem-25530	72	46	such	such	ADJ
fbem-25530	72	47	as	as	ADP
fbem-25530	72	48	perfunctory	perfunctory	ADJ
fbem-25530	72	49	rectification	rectification	NOUN
fbem-25530	72	50	,	,	PUNCT
fbem-25530	72	51	false	false	ADJ
fbem-25530	72	52	rectification	rectification	NOUN
fbem-25530	72	53	,	,	PUNCT
fbem-25530	72	54	and	and	CCONJ
fbem-25530	72	55	"	"	PUNCT
fbem-25530	72	56	one	one	NUM
fbem-25530	72	57	-	-	PUNCT
fbem-25530	72	58	sizefits	sizefit	NOUN
fbem-25530	72	59	-	-	PUNCT
fbem-25530	72	60	all	all	DET
fbem-25530	72	61	rectification	rectification	NOUN
fbem-25530	72	62	"	"	PUNCT
fbem-25530	72	63	(	(	PUNCT
fbem-25530	72	64	zhang	zhang	PROPN
fbem-25530	72	65	junquan	junquan	PROPN
fbem-25530	72	66	et	et	PROPN
fbem-25530	72	67	al	al	PROPN
fbem-25530	72	68	.	.	PROPN
fbem-25530	72	69	,	,	PUNCT
fbem-25530	72	70	2019	2019	NUM
fbem-25530	72	71	)	)	PUNCT
fbem-25530	72	72	.	.	PUNCT
fbem-25530	73	1	in	in	ADP
fbem-25530	73	2	addition	addition	NOUN
fbem-25530	73	3	,	,	PUNCT
fbem-25530	73	4	affected	affect	VERB
fbem-25530	73	5	by	by	ADP
fbem-25530	73	6	the	the	DET
fbem-25530	73	7	epidemic	epidemic	NOUN
fbem-25530	73	8	,	,	PUNCT
fbem-25530	73	9	many	many	ADJ
fbem-25530	73	10	enterprises	enterprise	NOUN
fbem-25530	73	11	have	have	AUX
fbem-25530	73	12	streamlined	streamline	VERB
fbem-25530	73	13	their	their	PRON
fbem-25530	73	14	organizations	organization	NOUN
fbem-25530	73	15	and	and	CCONJ
fbem-25530	73	16	reduced	reduce	VERB
fbem-25530	73	17	their	their	PRON
fbem-25530	73	18	personnel	personnel	NOUN
fbem-25530	73	19	.	.	PUNCT
fbem-25530	74	1	in	in	ADP
fbem-25530	74	2	actual	actual	ADJ
fbem-25530	74	3	operation	operation	NOUN
fbem-25530	74	4	and	and	CCONJ
fbem-25530	74	5	management	management	NOUN
fbem-25530	74	6	,	,	PUNCT
fbem-25530	74	7	they	they	PRON
fbem-25530	74	8	have	have	AUX
fbem-25530	74	9	not	not	PART
fbem-25530	74	10	hired	hire	VERB
fbem-25530	74	11	relevant	relevant	ADJ
fbem-25530	74	12	professional	professional	ADJ
fbem-25530	74	13	internal	internal	ADJ
fbem-25530	74	14	auditors	auditor	NOUN
fbem-25530	74	15	or	or	CCONJ
fbem-25530	74	16	used	use	VERB
fbem-25530	74	17	other	other	ADJ
fbem-25530	74	18	departments	department	NOUN
fbem-25530	74	19	or	or	CCONJ
fbem-25530	74	20	institutions	institution	NOUN
fbem-25530	74	21	of	of	ADP
fbem-25530	74	22	the	the	DET
fbem-25530	74	23	enterprise	enterprise	NOUN
fbem-25530	74	24	to	to	PART
fbem-25530	74	25	implement	implement	VERB
fbem-25530	74	26	internal	internal	ADJ
fbem-25530	74	27	audit	audit	NOUN
fbem-25530	74	28	functions	function	NOUN
fbem-25530	74	29	as	as	ADP
fbem-25530	74	30	agents	agent	NOUN
fbem-25530	74	31	(	(	PUNCT
fbem-25530	74	32	chen	chen	PROPN
fbem-25530	74	33	lihua	lihua	PROPN
fbem-25530	74	34	,	,	PUNCT
fbem-25530	74	35	2018	2018	NUM
fbem-25530	74	36	)	)	PUNCT
fbem-25530	74	37	.	.	PUNCT
fbem-25530	75	1	table	table	NOUN
fbem-25530	75	2	2	2	NUM
fbem-25530	75	3	.	.	PUNCT
fbem-25530	75	4	current	current	ADJ
fbem-25530	75	5	status	status	NOUN
fbem-25530	75	6	of	of	ADP
fbem-25530	75	7	internal	internal	ADJ
fbem-25530	75	8	audit	audit	NOUN
fbem-25530	75	9	coverage	coverage	NOUN
fbem-25530	75	10	enterpri	enterpri	PROPN
fbem-25530	75	11	se	se	PROPN
fbem-25530	75	12	category	category	PROPN
fbem-25530	75	13	group	group	NOUN
fbem-25530	75	14	parent	parent	PROPN
fbem-25530	75	15	compa	compa	PROPN
fbem-25530	75	16	ny	ny	PROPN
fbem-25530	75	17	whollyowned	whollyowne	VERB
fbem-25530	75	18	subsidia	subsidia	PROPN
fbem-25530	75	19	ry	ry	PROPN
fbem-25530	75	20	holding	hold	VERB
fbem-25530	75	21	subsidia	subsidia	PROPN
fbem-25530	75	22	ry	ry	PROPN
fbem-25530	75	23	participati	participati	PROPN
fbem-25530	75	24	ng	ng	PROPN
fbem-25530	75	25	company	company	PROPN
fbem-25530	75	26	other	other	ADJ
fbem-25530	75	27	coverag	coverag	NOUN
fbem-25530	75	28	e	e	PROPN
fbem-25530	75	29	ratio	ratio	NOUN
fbem-25530	75	30	67.2	67.2	NUM
fbem-25530	75	31	%	%	NOUN
fbem-25530	75	32	88.6	88.6	NUM
fbem-25530	75	33	%	%	NOUN
fbem-25530	75	34	65.9	65.9	NUM
fbem-25530	75	35	%	%	NOUN
fbem-25530	75	36	22.1	22.1	NUM
fbem-25530	75	37	%	%	NOUN
fbem-25530	75	38	18.2	18.2	NUM
fbem-25530	75	39	%	%	NOUN
fbem-25530	75	40	3.2	3.2	NUM
fbem-25530	75	41	.	.	PUNCT
fbem-25530	76	1	the	the	DET
fbem-25530	76	2	professional	professional	ADJ
fbem-25530	76	3	quality	quality	NOUN
fbem-25530	76	4	of	of	ADP
fbem-25530	76	5	internal	internal	ADJ
fbem-25530	76	6	audit	audit	NOUN
fbem-25530	76	7	personnel	personnel	NOUN
fbem-25530	76	8	needs	need	VERB
fbem-25530	76	9	to	to	PART
fbem-25530	76	10	be	be	AUX
fbem-25530	76	11	improved	improve	VERB
fbem-25530	76	12	the	the	DET
fbem-25530	76	13	professionalism	professionalism	NOUN
fbem-25530	76	14	of	of	ADP
fbem-25530	76	15	internal	internal	ADJ
fbem-25530	76	16	audit	audit	NOUN
fbem-25530	76	17	personnel	personnel	NOUN
fbem-25530	76	18	is	be	AUX
fbem-25530	76	19	measured	measure	VERB
fbem-25530	76	20	according	accord	VERB
fbem-25530	76	21	to	to	ADP
fbem-25530	76	22	the	the	DET
fbem-25530	76	23	investigation	investigation	NOUN
fbem-25530	76	24	of	of	ADP
fbem-25530	76	25	five	five	NUM
fbem-25530	76	26	aspects	aspect	NOUN
fbem-25530	76	27	of	of	ADP
fbem-25530	76	28	internal	internal	ADJ
fbem-25530	76	29	audit	audit	NOUN
fbem-25530	76	30	department	department	NOUN
fbem-25530	76	31	personnel	personnel	NOUN
fbem-25530	76	32	,	,	PUNCT
fbem-25530	76	33	including	include	VERB
fbem-25530	76	34	educational	educational	ADJ
fbem-25530	76	35	background	background	NOUN
fbem-25530	76	36	,	,	PUNCT
fbem-25530	76	37	cpa	cpa	NOUN
fbem-25530	76	38	certificate	certificate	NOUN
fbem-25530	76	39	,	,	PUNCT
fbem-25530	76	40	accounting	accounting	NOUN
fbem-25530	76	41	title	title	NOUN
fbem-25530	76	42	and	and	CCONJ
fbem-25530	76	43	external	external	ADJ
fbem-25530	76	44	audit	audit	NOUN
fbem-25530	76	45	experience	experience	NOUN
fbem-25530	76	46	(	(	PUNCT
fbem-25530	76	47	liu	liu	PROPN
fbem-25530	76	48	qiliang	qiliang	PROPN
fbem-25530	76	49	et	et	PROPN
fbem-25530	76	50	al	al	PROPN
fbem-25530	76	51	.	.	PROPN
fbem-25530	76	52	,	,	PUNCT
fbem-25530	76	53	2022	2022	NUM
fbem-25530	76	54	)	)	PUNCT
fbem-25530	76	55	.	.	PUNCT
fbem-25530	77	1	compared	compare	VERB
fbem-25530	77	2	with	with	ADP
fbem-25530	77	3	other	other	ADJ
fbem-25530	77	4	personnel	personnel	NOUN
fbem-25530	77	5	in	in	ADP
fbem-25530	77	6	the	the	DET
fbem-25530	77	7	enterprise	enterprise	NOUN
fbem-25530	77	8	,	,	PUNCT
fbem-25530	77	9	internal	internal	ADJ
fbem-25530	77	10	auditors	auditor	NOUN
fbem-25530	77	11	appear	appear	VERB
fbem-25530	77	12	as	as	ADP
fbem-25530	77	13	supervisors	supervisor	NOUN
fbem-25530	77	14	and	and	CCONJ
fbem-25530	77	15	need	need	VERB
fbem-25530	77	16	to	to	PART
fbem-25530	77	17	be	be	AUX
fbem-25530	77	18	professional	professional	ADJ
fbem-25530	77	19	and	and	CCONJ
fbem-25530	77	20	conduct	conduct	VERB
fbem-25530	77	21	independent	independent	ADJ
fbem-25530	77	22	review	review	NOUN
fbem-25530	77	23	and	and	CCONJ
fbem-25530	77	24	evaluation	evaluation	NOUN
fbem-25530	77	25	(	(	PUNCT
fbem-25530	77	26	ciia	ciia	PROPN
fbem-25530	77	27	)	)	PUNCT
fbem-25530	77	28	on	on	ADP
fbem-25530	77	29	business	business	NOUN
fbem-25530	77	30	activities	activity	NOUN
fbem-25530	77	31	and	and	CCONJ
fbem-25530	77	32	internal	internal	ADJ
fbem-25530	77	33	control	control	NOUN
fbem-25530	77	34	.	.	PUNCT
fbem-25530	78	1	in	in	ADP
fbem-25530	78	2	the	the	DET
fbem-25530	78	3	era	era	NOUN
fbem-25530	78	4	of	of	ADP
fbem-25530	78	5	the	the	DET
fbem-25530	78	6	epidemic	epidemic	NOUN
fbem-25530	78	7	,	,	PUNCT
fbem-25530	78	8	it	it	PRON
fbem-25530	78	9	is	be	AUX
fbem-25530	78	10	more	more	ADV
fbem-25530	78	11	difficult	difficult	ADJ
fbem-25530	78	12	to	to	PART
fbem-25530	78	13	hire	hire	VERB
fbem-25530	78	14	relatively	relatively	ADV
fbem-25530	78	15	professional	professional	ADJ
fbem-25530	78	16	internal	internal	ADJ
fbem-25530	78	17	auditors	auditor	NOUN
fbem-25530	78	18	in	in	ADP
fbem-25530	78	19	the	the	DET
fbem-25530	78	20	online	online	ADJ
fbem-25530	78	21	office	office	NOUN
fbem-25530	78	22	and	and	CCONJ
fbem-25530	78	23	home	home	NOUN
fbem-25530	78	24	isolation	isolation	NOUN
fbem-25530	78	25	,	,	PUNCT
fbem-25530	78	26	and	and	CCONJ
fbem-25530	78	27	it	it	PRON
fbem-25530	78	28	is	be	AUX
fbem-25530	78	29	difficult	difficult	ADJ
fbem-25530	78	30	for	for	SCONJ
fbem-25530	78	31	many	many	ADJ
fbem-25530	78	32	internal	internal	ADJ
fbem-25530	78	33	auditors	auditor	NOUN
fbem-25530	78	34	to	to	PART
fbem-25530	78	35	avoid	avoid	VERB
fbem-25530	78	36	the	the	DET
fbem-25530	78	37	risks	risk	NOUN
fbem-25530	78	38	brought	bring	VERB
fbem-25530	78	39	by	by	ADP
fbem-25530	78	40	the	the	DET
fbem-25530	78	41	environment	environment	NOUN
fbem-25530	78	42	.	.	PUNCT
fbem-25530	79	1	table	table	NOUN
fbem-25530	79	2	3	3	NUM
fbem-25530	79	3	.	.	PUNCT
fbem-25530	79	4	educational	educational	ADJ
fbem-25530	79	5	background	background	NOUN
fbem-25530	79	6	and	and	CCONJ
fbem-25530	79	7	professional	professional	ADJ
fbem-25530	79	8	background	background	NOUN
fbem-25530	79	9	of	of	ADP
fbem-25530	79	10	internal	internal	ADJ
fbem-25530	79	11	auditors	auditor	NOUN
fbem-25530	79	12	proportion	proportion	NOUN
fbem-25530	79	13	of	of	ADP
fbem-25530	79	14	personnel	personnel	NOUN
fbem-25530	79	15	master	master	NOUN
fbem-25530	79	16	candidate	candidate	NOUN
fbem-25530	79	17	doctoral	doctoral	ADJ
fbem-25530	79	18	candidate	candidate	NOUN
fbem-25530	79	19	internal	internal	ADJ
fbem-25530	79	20	auditor	auditor	NOUN
fbem-25530	79	21	certified	certify	VERB
fbem-25530	79	22	public	public	ADJ
fbem-25530	79	23	accountants	accountant	NOUN
fbem-25530	79	24	less	less	ADJ
fbem-25530	79	25	than	than	ADP
fbem-25530	79	26	10	10	NUM
fbem-25530	79	27	%	%	NOUN
fbem-25530	79	28	49.6	49.6	NUM
fbem-25530	79	29	%	%	NOUN
fbem-25530	79	30	49.6	49.6	NUM
fbem-25530	79	31	%	%	NOUN
fbem-25530	79	32	10%~50	10%~50	NUM
fbem-25530	79	33	%	%	NOUN
fbem-25530	79	34	39.3	39.3	NUM
fbem-25530	79	35	%	%	NOUN
fbem-25530	79	36	41	41	NUM
fbem-25530	79	37	%	%	NOUN
fbem-25530	79	38	50%~100	50%~100	NUM
fbem-25530	79	39	%	%	NOUN
fbem-25530	79	40	11.1	11.1	NUM
fbem-25530	79	41	%	%	NOUN
fbem-25530	79	42	9.4	9.4	NUM
fbem-25530	79	43	%	%	NOUN
fbem-25530	79	44	132	132	NUM
fbem-25530	79	45	table	table	NOUN
fbem-25530	79	46	4	4	NUM
fbem-25530	79	47	.	.	PUNCT
fbem-25530	79	48	structure	structure	NOUN
fbem-25530	79	49	of	of	ADP
fbem-25530	79	50	internal	internal	ADJ
fbem-25530	79	51	auditors	auditor	NOUN
fbem-25530	79	52	proportion	proportion	NOUN
fbem-25530	79	53	of	of	ADP
fbem-25530	79	54	personnel	personnel	NOUN
fbem-25530	79	55	financial	financial	ADJ
fbem-25530	79	56	personnel	personnel	NOUN
fbem-25530	79	57	it	it	PRON
fbem-25530	79	58	personnel	personnel	VERB
fbem-25530	79	59	0	0	NUM
fbem-25530	79	60	%	%	NOUN
fbem-25530	79	61	0	0	NUM
fbem-25530	79	62	%	%	NOUN
fbem-25530	79	63	72	72	NUM
fbem-25530	79	64	%	%	NOUN
fbem-25530	79	65	0%~30	0%~30	NOUN
fbem-25530	79	66	%	%	NOUN
fbem-25530	79	67	6.5	6.5	NUM
fbem-25530	79	68	%	%	NOUN
fbem-25530	79	69	24	24	NUM
fbem-25530	79	70	%	%	NOUN
fbem-25530	79	71	30%~50	30%~50	NUM
fbem-25530	79	72	%	%	NOUN
fbem-25530	79	73	11.7	11.7	NUM
fbem-25530	79	74	%	%	NOUN
fbem-25530	79	75	2.7	2.7	NUM
fbem-25530	79	76	%	%	NOUN
fbem-25530	79	77	50%~80	50%~80	NUM
fbem-25530	79	78	%	%	NOUN
fbem-25530	79	79	31.2	31.2	NUM
fbem-25530	79	80	%	%	NOUN
fbem-25530	79	81	1.3	1.3	NUM
fbem-25530	79	82	%	%	NOUN
fbem-25530	79	83	80%~100	80%~100	NUM
fbem-25530	79	84	%	%	NOUN
fbem-25530	79	85	50.6	50.6	NUM
fbem-25530	79	86	%	%	NOUN
fbem-25530	79	87	0	0	NUM
fbem-25530	79	88	%	%	NOUN
fbem-25530	79	89	3.3	3.3	NUM
fbem-25530	79	90	.	.	PUNCT
fbem-25530	80	1	internal	internal	ADJ
fbem-25530	80	2	audit	audit	NOUN
fbem-25530	80	3	needs	need	VERB
fbem-25530	80	4	to	to	PART
fbem-25530	80	5	develop	develop	VERB
fbem-25530	80	6	to	to	ADP
fbem-25530	80	7	high	high	ADJ
fbem-25530	80	8	quality	quality	NOUN
fbem-25530	80	9	tang	tang	X
fbem-25530	80	10	zejiang	zejiang	PROPN
fbem-25530	80	11	and	and	CCONJ
fbem-25530	80	12	zhang	zhang	PROPN
fbem-25530	80	13	yu	yu	PROPN
fbem-25530	80	14	pointed	point	VERB
fbem-25530	80	15	out	out	ADP
fbem-25530	80	16	that	that	SCONJ
fbem-25530	80	17	from	from	ADP
fbem-25530	80	18	the	the	DET
fbem-25530	80	19	perspective	perspective	NOUN
fbem-25530	80	20	of	of	ADP
fbem-25530	80	21	the	the	DET
fbem-25530	80	22	supervised	supervised	ADJ
fbem-25530	80	23	units	unit	NOUN
fbem-25530	80	24	,	,	PUNCT
fbem-25530	80	25	the	the	DET
fbem-25530	80	26	construction	construction	NOUN
fbem-25530	80	27	of	of	ADP
fbem-25530	80	28	internal	internal	ADJ
fbem-25530	80	29	audit	audit	NOUN
fbem-25530	80	30	system	system	NOUN
fbem-25530	80	31	of	of	ADP
fbem-25530	80	32	each	each	DET
fbem-25530	80	33	unit	unit	NOUN
fbem-25530	80	34	lags	lag	VERB
fbem-25530	80	35	behind	behind	ADV
fbem-25530	80	36	,	,	PUNCT
fbem-25530	80	37	the	the	DET
fbem-25530	80	38	quality	quality	NOUN
fbem-25530	80	39	of	of	ADP
fbem-25530	80	40	audit	audit	NOUN
fbem-25530	80	41	is	be	AUX
fbem-25530	80	42	not	not	PART
fbem-25530	80	43	high	high	ADJ
fbem-25530	80	44	,	,	PUNCT
fbem-25530	80	45	the	the	DET
fbem-25530	80	46	internal	internal	ADJ
fbem-25530	80	47	audit	audit	NOUN
fbem-25530	80	48	institutions	institution	NOUN
fbem-25530	80	49	and	and	CCONJ
fbem-25530	80	50	audit	audit	NOUN
fbem-25530	80	51	institutions	institution	NOUN
fbem-25530	80	52	lack	lack	VERB
fbem-25530	80	53	effective	effective	ADJ
fbem-25530	80	54	communication	communication	NOUN
fbem-25530	80	55	,	,	PUNCT
fbem-25530	80	56	and	and	CCONJ
fbem-25530	80	57	the	the	DET
fbem-25530	80	58	methods	method	NOUN
fbem-25530	80	59	of	of	ADP
fbem-25530	80	60	guidance	guidance	NOUN
fbem-25530	80	61	and	and	CCONJ
fbem-25530	80	62	supervision	supervision	NOUN
fbem-25530	80	63	also	also	ADV
fbem-25530	80	64	have	have	VERB
fbem-25530	80	65	problems	problem	NOUN
fbem-25530	80	66	.	.	PUNCT
fbem-25530	81	1	the	the	DET
fbem-25530	81	2	outbreak	outbreak	NOUN
fbem-25530	81	3	of	of	ADP
fbem-25530	81	4	the	the	DET
fbem-25530	81	5	epidemic	epidemic	NOUN
fbem-25530	81	6	may	may	AUX
fbem-25530	81	7	lead	lead	VERB
fbem-25530	81	8	to	to	ADP
fbem-25530	81	9	the	the	DET
fbem-25530	81	10	failure	failure	NOUN
fbem-25530	81	11	of	of	ADP
fbem-25530	81	12	auditors	auditor	NOUN
fbem-25530	81	13	or	or	CCONJ
fbem-25530	81	14	staff	staff	NOUN
fbem-25530	81	15	to	to	PART
fbem-25530	81	16	conduct	conduct	VERB
fbem-25530	81	17	offline	offline	ADJ
fbem-25530	81	18	internal	internal	ADJ
fbem-25530	81	19	audit	audit	NOUN
fbem-25530	81	20	in	in	ADP
fbem-25530	81	21	the	the	DET
fbem-25530	81	22	enterprise	enterprise	NOUN
fbem-25530	81	23	in	in	ADP
fbem-25530	81	24	a	a	DET
fbem-25530	81	25	timely	timely	ADJ
fbem-25530	81	26	manner	manner	NOUN
fbem-25530	81	27	,	,	PUNCT
fbem-25530	81	28	difficulties	difficulty	NOUN
fbem-25530	81	29	in	in	ADP
fbem-25530	81	30	on	on	ADP
fbem-25530	81	31	-	-	PUNCT
fbem-25530	81	32	site	site	NOUN
fbem-25530	81	33	audit	audit	NOUN
fbem-25530	81	34	,	,	PUNCT
fbem-25530	81	35	and	and	CCONJ
fbem-25530	81	36	great	great	ADJ
fbem-25530	81	37	obstacles	obstacle	NOUN
fbem-25530	81	38	in	in	ADP
fbem-25530	81	39	onsite	onsite	ADJ
fbem-25530	81	40	evidence	evidence	NOUN
fbem-25530	81	41	collection	collection	NOUN
fbem-25530	81	42	.	.	PUNCT
fbem-25530	82	1	it	it	PRON
fbem-25530	82	2	is	be	AUX
fbem-25530	82	3	difficult	difficult	ADJ
fbem-25530	82	4	for	for	SCONJ
fbem-25530	82	5	internal	internal	ADJ
fbem-25530	82	6	auditors	auditor	NOUN
fbem-25530	82	7	to	to	PART
fbem-25530	82	8	master	master	VERB
fbem-25530	82	9	first	first	ADJ
fbem-25530	82	10	-	-	PUNCT
fbem-25530	82	11	hand	hand	NOUN
fbem-25530	82	12	information	information	NOUN
fbem-25530	82	13	,	,	PUNCT
fbem-25530	82	14	inefficient	inefficient	ADJ
fbem-25530	82	15	communication	communication	NOUN
fbem-25530	82	16	with	with	ADP
fbem-25530	82	17	the	the	DET
fbem-25530	82	18	audited	audited	ADJ
fbem-25530	82	19	unit	unit	NOUN
fbem-25530	82	20	,	,	PUNCT
fbem-25530	82	21	inadequate	inadequate	ADJ
fbem-25530	82	22	preparation	preparation	NOUN
fbem-25530	82	23	of	of	ADP
fbem-25530	82	24	audit	audit	NOUN
fbem-25530	82	25	materials	material	NOUN
fbem-25530	82	26	,	,	PUNCT
fbem-25530	82	27	and	and	CCONJ
fbem-25530	82	28	temporary	temporary	ADJ
fbem-25530	82	29	supplement	supplement	NOUN
fbem-25530	82	30	of	of	ADP
fbem-25530	82	31	records	record	NOUN
fbem-25530	82	32	during	during	ADP
fbem-25530	82	33	audit	audit	NOUN
fbem-25530	82	34	.	.	PUNCT
fbem-25530	83	1	despite	despite	SCONJ
fbem-25530	83	2	the	the	DET
fbem-25530	83	3	rise	rise	NOUN
fbem-25530	83	4	of	of	ADP
fbem-25530	83	5	network	network	NOUN
fbem-25530	83	6	information	information	NOUN
fbem-25530	83	7	technology	technology	NOUN
fbem-25530	83	8	platforms	platform	NOUN
fbem-25530	83	9	such	such	ADJ
fbem-25530	83	10	as	as	ADP
fbem-25530	83	11	big	big	ADJ
fbem-25530	83	12	data	datum	NOUN
fbem-25530	83	13	,	,	PUNCT
fbem-25530	83	14	internet	internet	NOUN
fbem-25530	83	15	+	+	SYM
fbem-25530	83	16	and	and	CCONJ
fbem-25530	83	17	cloud	cloud	NOUN
fbem-25530	83	18	computing	computing	NOUN
fbem-25530	83	19	(	(	PUNCT
fbem-25530	83	20	zhang	zhang	X
fbem-25530	83	21	et	et	PROPN
fbem-25530	83	22	al	al	PROPN
fbem-25530	83	23	.	.	PROPN
fbem-25530	83	24	,	,	PUNCT
fbem-25530	83	25	2020	2020	NUM
fbem-25530	83	26	)	)	PUNCT
fbem-25530	83	27	,	,	PUNCT
fbem-25530	83	28	auditors	auditor	NOUN
fbem-25530	83	29	are	be	AUX
fbem-25530	83	30	unwilling	unwilling	ADJ
fbem-25530	83	31	to	to	PART
fbem-25530	83	32	actively	actively	ADV
fbem-25530	83	33	learn	learn	VERB
fbem-25530	83	34	modern	modern	ADJ
fbem-25530	83	35	computer	computer	NOUN
fbem-25530	83	36	technology	technology	NOUN
fbem-25530	83	37	audit	audit	NOUN
fbem-25530	83	38	,	,	PUNCT
fbem-25530	83	39	and	and	CCONJ
fbem-25530	83	40	backward	backward	ADJ
fbem-25530	83	41	audit	audit	NOUN
fbem-25530	83	42	technology	technology	NOUN
fbem-25530	83	43	can	can	AUX
fbem-25530	83	44	not	not	PART
fbem-25530	83	45	meet	meet	VERB
fbem-25530	83	46	the	the	DET
fbem-25530	83	47	actual	actual	ADJ
fbem-25530	83	48	development	development	NOUN
fbem-25530	83	49	needs	need	NOUN
fbem-25530	83	50	of	of	ADP
fbem-25530	83	51	current	current	ADJ
fbem-25530	83	52	enterprises	enterprise	NOUN
fbem-25530	83	53	.	.	PUNCT
fbem-25530	84	1	3.4	3.4	NUM
fbem-25530	84	2	.	.	PUNCT
fbem-25530	84	3	internal	internal	ADJ
fbem-25530	84	4	audit	audit	NOUN
fbem-25530	84	5	independence	independence	NOUN
fbem-25530	84	6	is	be	AUX
fbem-25530	84	7	in	in	ADP
fbem-25530	84	8	urgent	urgent	ADJ
fbem-25530	84	9	need	need	NOUN
fbem-25530	84	10	of	of	ADP
fbem-25530	84	11	strengthening	strengthen	VERB
fbem-25530	84	12	the	the	DET
fbem-25530	84	13	independence	independence	NOUN
fbem-25530	84	14	of	of	ADP
fbem-25530	84	15	internal	internal	ADJ
fbem-25530	84	16	audit	audit	NOUN
fbem-25530	84	17	includes	include	VERB
fbem-25530	84	18	the	the	DET
fbem-25530	84	19	independence	independence	NOUN
fbem-25530	84	20	of	of	ADP
fbem-25530	84	21	audit	audit	NOUN
fbem-25530	84	22	institutions	institution	NOUN
fbem-25530	84	23	,	,	PUNCT
fbem-25530	84	24	auditors	auditor	NOUN
fbem-25530	84	25	and	and	CCONJ
fbem-25530	84	26	the	the	DET
fbem-25530	84	27	implementation	implementation	NOUN
fbem-25530	84	28	of	of	ADP
fbem-25530	84	29	audit	audit	NOUN
fbem-25530	84	30	procedures	procedure	NOUN
fbem-25530	84	31	(	(	PUNCT
fbem-25530	84	32	ciia	ciia	VERB
fbem-25530	84	33	)	)	PUNCT
fbem-25530	84	34	.	.	PUNCT
fbem-25530	85	1	the	the	PRON
fbem-25530	85	2	higher	high	ADJ
fbem-25530	85	3	the	the	DET
fbem-25530	85	4	subordinate	subordinate	ADJ
fbem-25530	85	5	level	level	NOUN
fbem-25530	85	6	of	of	ADP
fbem-25530	85	7	the	the	DET
fbem-25530	85	8	internal	internal	ADJ
fbem-25530	85	9	audit	audit	NOUN
fbem-25530	85	10	department	department	NOUN
fbem-25530	85	11	is	be	AUX
fbem-25530	85	12	,	,	PUNCT
fbem-25530	85	13	the	the	DET
fbem-25530	85	14	less	less	ADJ
fbem-25530	85	15	interference	interference	NOUN
fbem-25530	85	16	from	from	ADP
fbem-25530	85	17	all	all	DET
fbem-25530	85	18	parties	party	NOUN
fbem-25530	85	19	,	,	PUNCT
fbem-25530	85	20	the	the	PRON
fbem-25530	85	21	stronger	strong	ADJ
fbem-25530	85	22	the	the	DET
fbem-25530	85	23	independence	independence	NOUN
fbem-25530	85	24	is	be	AUX
fbem-25530	85	25	,	,	PUNCT
fbem-25530	85	26	and	and	CCONJ
fbem-25530	85	27	the	the	PRON
fbem-25530	85	28	better	well	ADJ
fbem-25530	85	29	the	the	DET
fbem-25530	85	30	audit	audit	NOUN
fbem-25530	85	31	effect	effect	NOUN
fbem-25530	85	32	is	be	AUX
fbem-25530	85	33	(	(	PUNCT
fbem-25530	85	34	chen	chen	PROPN
fbem-25530	85	35	,	,	PUNCT
fbem-25530	85	36	2018	2018	NUM
fbem-25530	85	37	)	)	PUNCT
fbem-25530	85	38	.	.	PUNCT
fbem-25530	86	1	liang	liang	PROPN
fbem-25530	86	2	shuangyan	shuangyan	PROPN
fbem-25530	86	3	said	say	VERB
fbem-25530	86	4	that	that	SCONJ
fbem-25530	86	5	internal	internal	ADJ
fbem-25530	86	6	audit	audit	NOUN
fbem-25530	86	7	exists	exist	VERB
fbem-25530	86	8	in	in	ADP
fbem-25530	86	9	the	the	DET
fbem-25530	86	10	unit	unit	NOUN
fbem-25530	86	11	or	or	CCONJ
fbem-25530	86	12	department	department	NOUN
fbem-25530	86	13	,	,	PUNCT
fbem-25530	86	14	led	lead	VERB
fbem-25530	86	15	by	by	ADP
fbem-25530	86	16	the	the	DET
fbem-25530	86	17	department	department	NOUN
fbem-25530	86	18	's	's	PART
fbem-25530	86	19	main	main	ADJ
fbem-25530	86	20	person	person	NOUN
fbem-25530	86	21	in	in	ADP
fbem-25530	86	22	charge	charge	NOUN
fbem-25530	86	23	,	,	PUNCT
fbem-25530	86	24	the	the	DET
fbem-25530	86	25	psychology	psychology	NOUN
fbem-25530	86	26	and	and	CCONJ
fbem-25530	86	27	behavior	behavior	NOUN
fbem-25530	86	28	of	of	ADP
fbem-25530	86	29	auditors	auditor	NOUN
fbem-25530	86	30	is	be	AUX
fbem-25530	86	31	bound	bind	VERB
fbem-25530	86	32	to	to	PART
fbem-25530	86	33	be	be	AUX
fbem-25530	86	34	restricted	restrict	VERB
fbem-25530	86	35	by	by	ADP
fbem-25530	86	36	the	the	DET
fbem-25530	86	37	leaders	leader	NOUN
fbem-25530	86	38	.	.	PUNCT
fbem-25530	87	1	according	accord	VERB
fbem-25530	87	2	to	to	ADP
fbem-25530	87	3	xu	xu	PROPN
fbem-25530	87	4	li	li	PROPN
fbem-25530	87	5	,	,	PUNCT
fbem-25530	87	6	tang	tang	PROPN
fbem-25530	87	7	hongfei	hongfei	PROPN
fbem-25530	87	8	,	,	PUNCT
fbem-25530	87	9	wu	wu	PROPN
fbem-25530	87	10	guofeng	guofeng	PROPN
fbem-25530	87	11	and	and	CCONJ
fbem-25530	87	12	other	other	ADJ
fbem-25530	87	13	research	research	NOUN
fbem-25530	87	14	and	and	CCONJ
fbem-25530	87	15	analysis	analysis	NOUN
fbem-25530	87	16	found	find	VERB
fbem-25530	87	17	that	that	SCONJ
fbem-25530	87	18	the	the	DET
fbem-25530	87	19	grassroots	grassroots	ADJ
fbem-25530	87	20	audit	audit	PROPN
fbem-25530	87	21	department	department	NOUN
fbem-25530	87	22	audit	audit	NOUN
fbem-25530	87	23	force	force	NOUN
fbem-25530	87	24	is	be	AUX
fbem-25530	87	25	insufficient	insufficient	ADJ
fbem-25530	87	26	,	,	PUNCT
fbem-25530	87	27	the	the	DET
fbem-25530	87	28	audit	audit	NOUN
fbem-25530	87	29	team	team	NOUN
fbem-25530	87	30	construction	construction	NOUN
fbem-25530	87	31	work	work	NOUN
fbem-25530	87	32	has	have	AUX
fbem-25530	87	33	not	not	PART
fbem-25530	87	34	been	be	AUX
fbem-25530	87	35	fully	fully	ADV
fbem-25530	87	36	implemented	implement	VERB
fbem-25530	87	37	,	,	PUNCT
fbem-25530	87	38	subject	subject	ADJ
fbem-25530	87	39	to	to	ADP
fbem-25530	87	40	the	the	DET
fbem-25530	87	41	influence	influence	NOUN
fbem-25530	87	42	of	of	ADP
fbem-25530	87	43	funds	fund	NOUN
fbem-25530	87	44	and	and	CCONJ
fbem-25530	87	45	other	other	ADJ
fbem-25530	87	46	factors	factor	NOUN
fbem-25530	87	47	,	,	PUNCT
fbem-25530	87	48	the	the	DET
fbem-25530	87	49	establishment	establishment	NOUN
fbem-25530	87	50	of	of	ADP
fbem-25530	87	51	independent	independent	ADJ
fbem-25530	87	52	internal	internal	ADJ
fbem-25530	87	53	audit	audit	NOUN
fbem-25530	87	54	institutions	institution	NOUN
fbem-25530	87	55	is	be	AUX
fbem-25530	87	56	difficult	difficult	ADJ
fbem-25530	87	57	,	,	PUNCT
fbem-25530	87	58	it	it	PRON
fbem-25530	87	59	is	be	AUX
fbem-25530	87	60	difficult	difficult	ADJ
fbem-25530	87	61	to	to	PART
fbem-25530	87	62	give	give	VERB
fbem-25530	87	63	full	full	ADJ
fbem-25530	87	64	play	play	NOUN
fbem-25530	87	65	to	to	ADP
fbem-25530	87	66	the	the	DET
fbem-25530	87	67	guidance	guidance	NOUN
fbem-25530	87	68	and	and	CCONJ
fbem-25530	87	69	supervision	supervision	NOUN
fbem-25530	87	70	of	of	ADP
fbem-25530	87	71	internal	internal	ADJ
fbem-25530	87	72	audit	audit	NOUN
fbem-25530	87	73	function	function	NOUN
fbem-25530	87	74	.	.	PUNCT
fbem-25530	88	1	table	table	NOUN
fbem-25530	88	2	5	5	NUM
fbem-25530	88	3	.	.	PUNCT
fbem-25530	88	4	application	application	NOUN
fbem-25530	88	5	status	status	NOUN
fbem-25530	88	6	of	of	ADP
fbem-25530	88	7	audit	audit	NOUN
fbem-25530	88	8	results	result	VERB
fbem-25530	88	9	aspect	aspect	NOUN
fbem-25530	88	10	of	of	ADP
fbem-25530	88	11	application	application	NOUN
fbem-25530	88	12	appraisal	appraisal	NOUN
fbem-25530	88	13	of	of	ADP
fbem-25530	88	14	performance	performance	NOUN
fbem-25530	88	15	system	system	NOUN
fbem-25530	88	16	rectific	rectific	ADJ
fbem-25530	88	17	ation	ation	PROPN
fbem-25530	88	18	reductio	reductio	NOUN
fbem-25530	88	19	n	n	PROPN
fbem-25530	88	20	of	of	ADP
fbem-25530	88	21	position	position	NOUN
fbem-25530	88	22	promotio	promotio	NOUN
fbem-25530	88	23	n	n	CCONJ
fbem-25530	88	24	in	in	ADP
fbem-25530	88	25	position	position	NOUN
fbem-25530	88	26	proportion	proportion	NOUN
fbem-25530	88	27	of	of	ADP
fbem-25530	88	28	enterprises	enterprise	NOUN
fbem-25530	88	29	63.8	63.8	NUM
fbem-25530	88	30	%	%	NOUN
fbem-25530	88	31	59.1	59.1	NUM
fbem-25530	88	32	%	%	NOUN
fbem-25530	88	33	42.5	42.5	NUM
fbem-25530	88	34	%	%	NOUN
fbem-25530	88	35	24.4	24.4	NUM
fbem-25530	88	36	%	%	NOUN
fbem-25530	88	37	adoption	adoption	NOUN
fbem-25530	88	38	of	of	ADP
fbem-25530	88	39	opinions	opinion	NOUN
fbem-25530	88	40	100	100	NUM
fbem-25530	88	41	%	%	NOUN
fbem-25530	88	42	80%~1	80%~1	NUM
fbem-25530	88	43	00	00	NUM
fbem-25530	89	1	%	%	NOUN
fbem-25530	89	2	60%~80	60%~80	NUM
fbem-25530	89	3	%	%	NOUN
fbem-25530	89	4	less	less	ADJ
fbem-25530	89	5	than	than	ADP
fbem-25530	89	6	60	60	NUM
fbem-25530	89	7	%	%	NOUN
fbem-25530	89	8	proportion	proportion	NOUN
fbem-25530	89	9	of	of	ADP
fbem-25530	89	10	enterprises	enterprise	NOUN
fbem-25530	89	11	25.2	25.2	NUM
fbem-25530	89	12	%	%	NOUN
fbem-25530	89	13	50	50	NUM
fbem-25530	89	14	%	%	NOUN
fbem-25530	89	15	19.7	19.7	NUM
fbem-25530	89	16	%	%	NOUN
fbem-25530	89	17	5.1	5.1	NUM
fbem-25530	89	18	%	%	NOUN
fbem-25530	89	19	4	4	NUM
fbem-25530	89	20	.	.	PUNCT
fbem-25530	89	21	development	development	NOUN
fbem-25530	89	22	trend	trend	NOUN
fbem-25530	89	23	of	of	ADP
fbem-25530	89	24	enterprise	enterprise	NOUN
fbem-25530	89	25	internal	internal	ADJ
fbem-25530	89	26	audit	audit	NOUN
fbem-25530	89	27	in	in	ADP
fbem-25530	89	28	the	the	DET
fbem-25530	89	29	post	post	ADJ
fbem-25530	89	30	-	-	ADJ
fbem-25530	89	31	epidemic	epidemic	ADJ
fbem-25530	89	32	era	era	NOUN
fbem-25530	89	33	4.1	4.1	NUM
fbem-25530	89	34	.	.	PUNCT
fbem-25530	90	1	management	management	NOUN
fbem-25530	90	2	pays	pay	VERB
fbem-25530	90	3	more	more	ADJ
fbem-25530	90	4	attention	attention	NOUN
fbem-25530	90	5	to	to	ADP
fbem-25530	90	6	internal	internal	ADJ
fbem-25530	90	7	audit	audit	NOUN
fbem-25530	90	8	in	in	ADP
fbem-25530	90	9	the	the	DET
fbem-25530	90	10	context	context	NOUN
fbem-25530	90	11	of	of	ADP
fbem-25530	90	12	the	the	DET
fbem-25530	90	13	impact	impact	NOUN
fbem-25530	90	14	of	of	ADP
fbem-25530	90	15	the	the	DET
fbem-25530	90	16	epidemic	epidemic	NOUN
fbem-25530	90	17	,	,	PUNCT
fbem-25530	90	18	in	in	ADP
fbem-25530	90	19	order	order	NOUN
fbem-25530	90	20	to	to	PART
fbem-25530	90	21	solve	solve	VERB
fbem-25530	90	22	the	the	DET
fbem-25530	90	23	abnormal	abnormal	ADJ
fbem-25530	90	24	audit	audit	NOUN
fbem-25530	90	25	work	work	NOUN
fbem-25530	90	26	during	during	ADP
fbem-25530	90	27	the	the	DET
fbem-25530	90	28	epidemic	epidemic	NOUN
fbem-25530	90	29	,	,	PUNCT
fbem-25530	90	30	the	the	DET
fbem-25530	90	31	international	international	ADJ
fbem-25530	90	32	internal	internal	ADJ
fbem-25530	90	33	audit	audit	NOUN
fbem-25530	90	34	industry	industry	NOUN
fbem-25530	90	35	needs	need	VERB
fbem-25530	90	36	to	to	PART
fbem-25530	90	37	flexibly	flexibly	ADV
fbem-25530	90	38	adjust	adjust	VERB
fbem-25530	90	39	the	the	DET
fbem-25530	90	40	audit	audit	NOUN
fbem-25530	90	41	plan	plan	NOUN
fbem-25530	90	42	,	,	PUNCT
fbem-25530	90	43	pay	pay	VERB
fbem-25530	90	44	attention	attention	NOUN
fbem-25530	90	45	to	to	ADP
fbem-25530	90	46	the	the	DET
fbem-25530	90	47	operation	operation	NOUN
fbem-25530	90	48	,	,	PUNCT
fbem-25530	90	49	and	and	CCONJ
fbem-25530	90	50	adapt	adapt	VERB
fbem-25530	90	51	to	to	PART
fbem-25530	90	52	and	and	CCONJ
fbem-25530	90	53	develop	develop	VERB
fbem-25530	90	54	remote	remote	ADJ
fbem-25530	90	55	audit	audit	NOUN
fbem-25530	90	56	in	in	ADP
fbem-25530	90	57	advance	advance	NOUN
fbem-25530	90	58	.	.	PUNCT
fbem-25530	91	1	the	the	DET
fbem-25530	91	2	purpose	purpose	NOUN
fbem-25530	91	3	of	of	ADP
fbem-25530	91	4	internal	internal	ADJ
fbem-25530	91	5	audit	audit	NOUN
fbem-25530	91	6	is	be	AUX
fbem-25530	91	7	to	to	PART
fbem-25530	91	8	help	help	VERB
fbem-25530	91	9	enterprises	enterprise	NOUN
fbem-25530	91	10	supervise	supervise	VERB
fbem-25530	91	11	financial	financial	ADJ
fbem-25530	91	12	affairs	affair	NOUN
fbem-25530	91	13	,	,	PUNCT
fbem-25530	91	14	ensure	ensure	VERB
fbem-25530	91	15	business	business	NOUN
fbem-25530	91	16	activities	activity	NOUN
fbem-25530	91	17	,	,	PUNCT
fbem-25530	91	18	improve	improve	VERB
fbem-25530	91	19	management	management	NOUN
fbem-25530	91	20	,	,	PUNCT
fbem-25530	91	21	find	find	VERB
fbem-25530	91	22	and	and	CCONJ
fbem-25530	91	23	solve	solve	VERB
fbem-25530	91	24	problems	problem	NOUN
fbem-25530	91	25	,	,	PUNCT
fbem-25530	91	26	supervise	supervise	VERB
fbem-25530	91	27	employees	employee	NOUN
fbem-25530	91	28	,	,	PUNCT
fbem-25530	91	29	reduce	reduce	VERB
fbem-25530	91	30	the	the	DET
fbem-25530	91	31	existence	existence	NOUN
fbem-25530	91	32	of	of	ADP
fbem-25530	91	33	malpractice	malpractice	NOUN
fbem-25530	91	34	and	and	CCONJ
fbem-25530	91	35	corruption	corruption	NOUN
fbem-25530	91	36	for	for	ADP
fbem-25530	91	37	personal	personal	ADJ
fbem-25530	91	38	gain	gain	NOUN
fbem-25530	91	39	,	,	PUNCT
fbem-25530	91	40	and	and	CCONJ
fbem-25530	91	41	promote	promote	VERB
fbem-25530	91	42	the	the	DET
fbem-25530	91	43	improvement	improvement	NOUN
fbem-25530	91	44	of	of	ADP
fbem-25530	91	45	enterprise	enterprise	NOUN
fbem-25530	91	46	economic	economic	ADJ
fbem-25530	91	47	benefits	benefit	NOUN
fbem-25530	91	48	.	.	PUNCT
fbem-25530	92	1	wang	wang	PROPN
fbem-25530	92	2	et	et	PROPN
fbem-25530	92	3	al	al	PROPN
fbem-25530	92	4	.	.	PROPN
fbem-25530	93	1	(	(	PUNCT
fbem-25530	93	2	2016	2016	NUM
fbem-25530	93	3	)	)	PUNCT
fbem-25530	93	4	believed	believe	VERB
fbem-25530	93	5	that	that	SCONJ
fbem-25530	93	6	the	the	DET
fbem-25530	93	7	application	application	NOUN
fbem-25530	93	8	of	of	ADP
fbem-25530	93	9	audit	audit	NOUN
fbem-25530	93	10	results	result	NOUN
fbem-25530	93	11	should	should	AUX
fbem-25530	93	12	be	be	AUX
fbem-25530	93	13	truly	truly	ADV
fbem-25530	93	14	valued	value	VERB
fbem-25530	93	15	in	in	ADP
fbem-25530	93	16	terms	term	NOUN
fbem-25530	93	17	of	of	ADP
fbem-25530	93	18	thought	thought	NOUN
fbem-25530	93	19	and	and	CCONJ
fbem-25530	93	20	action	action	NOUN
fbem-25530	93	21	,	,	PUNCT
fbem-25530	93	22	and	and	CCONJ
fbem-25530	93	23	relevant	relevant	ADJ
fbem-25530	93	24	subjects	subject	NOUN
fbem-25530	93	25	involved	involve	VERB
fbem-25530	93	26	in	in	ADP
fbem-25530	93	27	audit	audit	NOUN
fbem-25530	93	28	projects	project	NOUN
fbem-25530	93	29	,	,	PUNCT
fbem-25530	93	30	especially	especially	ADV
fbem-25530	93	31	the	the	DET
fbem-25530	93	32	first	first	ADJ
fbem-25530	93	33	person	person	NOUN
fbem-25530	93	34	in	in	ADP
fbem-25530	93	35	charge	charge	NOUN
fbem-25530	93	36	,	,	PUNCT
fbem-25530	93	37	must	must	AUX
fbem-25530	93	38	actively	actively	ADV
fbem-25530	93	39	participate	participate	VERB
fbem-25530	93	40	in	in	ADP
fbem-25530	93	41	the	the	DET
fbem-25530	93	42	application	application	NOUN
fbem-25530	93	43	of	of	ADP
fbem-25530	93	44	results	result	NOUN
fbem-25530	93	45	.	.	PUNCT
fbem-25530	94	1	4.2	4.2	NUM
fbem-25530	94	2	.	.	PUNCT
fbem-25530	94	3	increasing	increase	VERB
fbem-25530	94	4	training	training	NOUN
fbem-25530	94	5	to	to	PART
fbem-25530	94	6	improve	improve	VERB
fbem-25530	94	7	the	the	DET
fbem-25530	94	8	professional	professional	ADJ
fbem-25530	94	9	and	and	CCONJ
fbem-25530	94	10	comprehensive	comprehensive	ADJ
fbem-25530	94	11	quality	quality	NOUN
fbem-25530	94	12	of	of	ADP
fbem-25530	94	13	internal	internal	ADJ
fbem-25530	94	14	auditors	auditor	NOUN
fbem-25530	94	15	at	at	ADP
fbem-25530	94	16	present	present	ADJ
fbem-25530	94	17	,	,	PUNCT
fbem-25530	94	18	there	there	PRON
fbem-25530	94	19	is	be	VERB
fbem-25530	94	20	a	a	DET
fbem-25530	94	21	lack	lack	NOUN
fbem-25530	94	22	of	of	ADP
fbem-25530	94	23	professional	professional	ADJ
fbem-25530	94	24	auditors	auditor	NOUN
fbem-25530	94	25	in	in	ADP
fbem-25530	94	26	most	most	ADJ
fbem-25530	94	27	enterprises	enterprise	NOUN
fbem-25530	94	28	and	and	CCONJ
fbem-25530	94	29	their	their	PRON
fbem-25530	94	30	quality	quality	NOUN
fbem-25530	94	31	is	be	AUX
fbem-25530	94	32	not	not	PART
fbem-25530	94	33	high	high	ADJ
fbem-25530	94	34	.	.	PUNCT
fbem-25530	95	1	moreover	moreover	ADV
fbem-25530	95	2	,	,	PUNCT
fbem-25530	95	3	in	in	ADP
fbem-25530	95	4	the	the	DET
fbem-25530	95	5	era	era	NOUN
fbem-25530	95	6	of	of	ADP
fbem-25530	95	7	big	big	ADJ
fbem-25530	95	8	data	datum	NOUN
fbem-25530	95	9	and	and	CCONJ
fbem-25530	95	10	information	information	NOUN
fbem-25530	95	11	technology	technology	NOUN
fbem-25530	95	12	,	,	PUNCT
fbem-25530	95	13	the	the	DET
fbem-25530	95	14	number	number	NOUN
fbem-25530	95	15	of	of	ADP
fbem-25530	95	16	compound	compound	NOUN
fbem-25530	95	17	auditors	auditor	NOUN
fbem-25530	95	18	who	who	PRON
fbem-25530	95	19	are	be	AUX
fbem-25530	95	20	proficient	proficient	ADJ
fbem-25530	95	21	in	in	ADP
fbem-25530	95	22	technology	technology	NOUN
fbem-25530	95	23	,	,	PUNCT
fbem-25530	95	24	familiar	familiar	ADJ
fbem-25530	95	25	with	with	ADP
fbem-25530	95	26	law	law	NOUN
fbem-25530	95	27	and	and	CCONJ
fbem-25530	95	28	good	good	ADJ
fbem-25530	95	29	at	at	ADP
fbem-25530	95	30	management	management	NOUN
fbem-25530	95	31	is	be	AUX
fbem-25530	95	32	relatively	relatively	ADV
fbem-25530	95	33	small	small	ADJ
fbem-25530	95	34	,	,	PUNCT
fbem-25530	95	35	which	which	PRON
fbem-25530	95	36	leads	lead	VERB
fbem-25530	95	37	to	to	ADP
fbem-25530	95	38	the	the	DET
fbem-25530	95	39	lack	lack	NOUN
fbem-25530	95	40	of	of	ADP
fbem-25530	95	41	professionalism	professionalism	NOUN
fbem-25530	95	42	in	in	ADP
fbem-25530	95	43	their	their	PRON
fbem-25530	95	44	internal	internal	ADJ
fbem-25530	95	45	audit	audit	NOUN
fbem-25530	95	46	work	work	NOUN
fbem-25530	95	47	(	(	PUNCT
fbem-25530	95	48	yuan	yuan	NOUN
fbem-25530	95	49	et	et	NOUN
fbem-25530	95	50	al	al	PROPN
fbem-25530	95	51	.	.	PROPN
fbem-25530	95	52	,	,	PUNCT
fbem-25530	95	53	2021	2021	NUM
fbem-25530	95	54	)	)	PUNCT
fbem-25530	95	55	.	.	PUNCT
fbem-25530	96	1	therefore	therefore	ADV
fbem-25530	96	2	,	,	PUNCT
fbem-25530	96	3	it	it	PRON
fbem-25530	96	4	is	be	AUX
fbem-25530	96	5	necessary	necessary	ADJ
fbem-25530	96	6	to	to	PART
fbem-25530	96	7	build	build	VERB
fbem-25530	96	8	the	the	DET
fbem-25530	96	9	internal	internal	ADJ
fbem-25530	96	10	audit	audit	NOUN
fbem-25530	96	11	team	team	NOUN
fbem-25530	96	12	of	of	ADP
fbem-25530	96	13	enterprises	enterprise	NOUN
fbem-25530	96	14	in	in	ADP
fbem-25530	96	15	a	a	DET
fbem-25530	96	16	systematic	systematic	ADJ
fbem-25530	96	17	way	way	NOUN
fbem-25530	96	18	.	.	PUNCT
fbem-25530	97	1	regularly	regularly	ADV
fbem-25530	97	2	carry	carry	VERB
fbem-25530	97	3	out	out	ADP
fbem-25530	97	4	audit	audit	NOUN
fbem-25530	97	5	and	and	CCONJ
fbem-25530	97	6	accounting	account	VERB
fbem-25530	97	7	related	relate	VERB
fbem-25530	97	8	training	training	NOUN
fbem-25530	97	9	,	,	PUNCT
fbem-25530	97	10	while	while	SCONJ
fbem-25530	97	11	online	online	ADJ
fbem-25530	97	12	and	and	CCONJ
fbem-25530	97	13	offline	offline	ADJ
fbem-25530	97	14	unified	unified	ADJ
fbem-25530	97	15	teaching	teaching	NOUN
fbem-25530	97	16	.	.	PUNCT
fbem-25530	98	1	to	to	PART
fbem-25530	98	2	improve	improve	VERB
fbem-25530	98	3	the	the	DET
fbem-25530	98	4	professional	professional	ADJ
fbem-25530	98	5	quality	quality	NOUN
fbem-25530	98	6	of	of	ADP
fbem-25530	98	7	internal	internal	ADJ
fbem-25530	98	8	auditors	auditor	NOUN
fbem-25530	98	9	,	,	PUNCT
fbem-25530	98	10	it	it	PRON
fbem-25530	98	11	is	be	AUX
fbem-25530	98	12	not	not	PART
fbem-25530	98	13	only	only	ADV
fbem-25530	98	14	necessary	necessary	ADJ
fbem-25530	98	15	to	to	PART
fbem-25530	98	16	improve	improve	VERB
fbem-25530	98	17	the	the	DET
fbem-25530	98	18	professional	professional	ADJ
fbem-25530	98	19	aspect	aspect	NOUN
fbem-25530	98	20	,	,	PUNCT
fbem-25530	98	21	but	but	CCONJ
fbem-25530	98	22	also	also	ADV
fbem-25530	98	23	to	to	PART
fbem-25530	98	24	master	master	VERB
fbem-25530	98	25	relevant	relevant	ADJ
fbem-25530	98	26	software	software	NOUN
fbem-25530	98	27	technology	technology	NOUN
fbem-25530	98	28	,	,	PUNCT
fbem-25530	98	29	use	use	VERB
fbem-25530	98	30	big	big	ADJ
fbem-25530	98	31	data	datum	NOUN
fbem-25530	98	32	and	and	CCONJ
fbem-25530	98	33	other	other	ADJ
fbem-25530	98	34	tools	tool	NOUN
fbem-25530	98	35	,	,	PUNCT
fbem-25530	98	36	so	so	SCONJ
fbem-25530	98	37	as	as	SCONJ
fbem-25530	98	38	to	to	PART
fbem-25530	98	39	achieve	achieve	VERB
fbem-25530	98	40	remote	remote	ADJ
fbem-25530	98	41	audit	audit	NOUN
fbem-25530	98	42	.	.	PUNCT
fbem-25530	99	1	not	not	PART
fbem-25530	99	2	only	only	ADV
fbem-25530	99	3	from	from	ADP
fbem-25530	99	4	the	the	DET
fbem-25530	99	5	work	work	NOUN
fbem-25530	99	6	skills	skill	NOUN
fbem-25530	99	7	to	to	PART
fbem-25530	99	8	improve	improve	VERB
fbem-25530	99	9	the	the	DET
fbem-25530	99	10	auditors	auditor	NOUN
fbem-25530	99	11	,	,	PUNCT
fbem-25530	99	12	but	but	CCONJ
fbem-25530	99	13	also	also	ADV
fbem-25530	99	14	to	to	PART
fbem-25530	99	15	learn	learn	VERB
fbem-25530	99	16	more	more	ADJ
fbem-25530	99	17	about	about	ADP
fbem-25530	99	18	the	the	DET
fbem-25530	99	19	emerging	emerge	VERB
fbem-25530	99	20	audit	audit	NOUN
fbem-25530	99	21	process	process	NOUN
fbem-25530	99	22	intelligent	intelligent	ADJ
fbem-25530	99	23	operation	operation	NOUN
fbem-25530	99	24	and	and	CCONJ
fbem-25530	99	25	database	database	NOUN
fbem-25530	99	26	application	application	NOUN
fbem-25530	99	27	,	,	PUNCT
fbem-25530	99	28	so	so	SCONJ
fbem-25530	99	29	that	that	SCONJ
fbem-25530	99	30	the	the	DET
fbem-25530	99	31	auditors	auditor	NOUN
fbem-25530	99	32	keep	keep	VERB
fbem-25530	99	33	up	up	ADP
fbem-25530	99	34	with	with	ADP
fbem-25530	99	35	the	the	DET
fbem-25530	99	36	times	time	NOUN
fbem-25530	99	37	,	,	PUNCT
fbem-25530	99	38	keep	keep	VERB
fbem-25530	99	39	pace	pace	NOUN
fbem-25530	99	40	with	with	ADP
fbem-25530	99	41	the	the	DET
fbem-25530	99	42	times	time	NOUN
fbem-25530	99	43	;	;	PUNCT
fbem-25530	99	44	in	in	ADP
fbem-25530	99	45	addition	addition	NOUN
fbem-25530	99	46	,	,	PUNCT
fbem-25530	99	47	it	it	PRON
fbem-25530	99	48	should	should	AUX
fbem-25530	99	49	also	also	ADV
fbem-25530	99	50	be	be	AUX
fbem-25530	99	51	constructed	construct	VERB
fbem-25530	99	52	ideologically	ideologically	ADV
fbem-25530	99	53	,	,	PUNCT
fbem-25530	99	54	so	so	SCONJ
fbem-25530	99	55	that	that	SCONJ
fbem-25530	99	56	employees	employee	NOUN
fbem-25530	99	57	themselves	themselves	PRON
fbem-25530	99	58	have	have	VERB
fbem-25530	99	59	high	high	ADJ
fbem-25530	99	60	professional	professional	ADJ
fbem-25530	99	61	quality	quality	NOUN
fbem-25530	99	62	,	,	PUNCT
fbem-25530	99	63	so	so	SCONJ
fbem-25530	99	64	as	as	SCONJ
fbem-25530	99	65	to	to	PART
fbem-25530	99	66	improve	improve	VERB
fbem-25530	99	67	the	the	DET
fbem-25530	99	68	comprehensive	comprehensive	ADJ
fbem-25530	99	69	quality	quality	NOUN
fbem-25530	99	70	of	of	ADP
fbem-25530	99	71	internal	internal	ADJ
fbem-25530	99	72	auditors	auditor	NOUN
fbem-25530	99	73	.	.	PUNCT
fbem-25530	100	1	4.3	4.3	NUM
fbem-25530	100	2	.	.	PUNCT
fbem-25530	101	1	promoting	promote	VERB
fbem-25530	101	2	the	the	DET
fbem-25530	101	3	transformation	transformation	NOUN
fbem-25530	101	4	of	of	ADP
fbem-25530	101	5	internal	internal	ADJ
fbem-25530	101	6	audit	audit	NOUN
fbem-25530	101	7	to	to	ADP
fbem-25530	101	8	digital	digital	ADJ
fbem-25530	101	9	-	-	PUNCT
fbem-25530	101	10	intelligence	intelligence	NOUN
fbem-25530	101	11	in	in	ADP
fbem-25530	101	12	the	the	DET
fbem-25530	101	13	postepidemic	postepidemic	ADJ
fbem-25530	101	14	era	era	NOUN
fbem-25530	101	15	regarding	regard	VERB
fbem-25530	101	16	the	the	DET
fbem-25530	101	17	second	second	ADJ
fbem-25530	101	18	meeting	meeting	NOUN
fbem-25530	101	19	of	of	ADP
fbem-25530	101	20	the	the	DET
fbem-25530	101	21	world	world	NOUN
fbem-25530	101	22	audit	audit	NOUN
fbem-25530	101	23	organization	organization	NOUN
fbem-25530	101	24	's	's	PART
fbem-25530	101	25	expert	expert	NOUN
fbem-25530	101	26	group	group	NOUN
fbem-25530	101	27	on	on	ADP
fbem-25530	101	28	covid-19	covid-19	PROPN
fbem-25530	101	29	:	:	PUNCT
fbem-25530	101	30	challenges	challenge	NOUN
fbem-25530	101	31	of	of	ADP
fbem-25530	101	32	remote	remote	ADJ
fbem-25530	101	33	audit	audit	NOUN
fbem-25530	101	34	and	and	CCONJ
fbem-25530	101	35	technological	technological	ADJ
fbem-25530	101	36	solutions	solution	NOUN
fbem-25530	101	37	,	,	PUNCT
fbem-25530	101	38	it	it	PRON
fbem-25530	101	39	was	be	AUX
fbem-25530	101	40	argued	argue	VERB
fbem-25530	101	41	that	that	SCONJ
fbem-25530	101	42	the	the	DET
fbem-25530	101	43	supreme	supreme	PROPN
fbem-25530	101	44	audit	audit	PROPN
fbem-25530	101	45	authority	authority	NOUN
fbem-25530	101	46	should	should	AUX
fbem-25530	101	47	take	take	VERB
fbem-25530	101	48	advantage	advantage	NOUN
fbem-25530	101	49	of	of	ADP
fbem-25530	101	50	technological	technological	ADJ
fbem-25530	101	51	advances	advance	NOUN
fbem-25530	101	52	and	and	CCONJ
fbem-25530	101	53	modern	modern	ADJ
fbem-25530	101	54	data	data	NOUN
fbem-25530	101	55	-	-	PUNCT
fbem-25530	101	56	driven	drive	VERB
fbem-25530	101	57	methods	method	NOUN
fbem-25530	101	58	to	to	PART
fbem-25530	101	59	implement	implement	VERB
fbem-25530	101	60	certification	certification	NOUN
fbem-25530	101	61	procedures	procedure	NOUN
fbem-25530	101	62	remotely	remotely	ADV
fbem-25530	101	63	to	to	PART
fbem-25530	101	64	achieve	achieve	VERB
fbem-25530	101	65	a	a	DET
fbem-25530	101	66	high	high	ADJ
fbem-25530	101	67	degree	degree	NOUN
fbem-25530	101	68	of	of	ADP
fbem-25530	101	69	flexibility	flexibility	NOUN
fbem-25530	101	70	without	without	ADP
fbem-25530	101	71	compromising	compromise	VERB
fbem-25530	101	72	audit	audit	NOUN
fbem-25530	101	73	objectives	objective	NOUN
fbem-25530	101	74	(	(	PUNCT
fbem-25530	101	75	xin	xin	PROPN
fbem-25530	101	76	feng	feng	PROPN
fbem-25530	101	77	,	,	PUNCT
fbem-25530	101	78	2020	2020	NUM
fbem-25530	101	79	)	)	PUNCT
fbem-25530	101	80	.	.	PUNCT
fbem-25530	102	1	working	work	VERB
fbem-25530	102	2	remotely	remotely	ADV
fbem-25530	102	3	or	or	CCONJ
fbem-25530	102	4	working	work	VERB
fbem-25530	102	5	online	online	ADV
fbem-25530	102	6	using	use	VERB
fbem-25530	102	7	special	special	ADJ
fbem-25530	102	8	platforms	platform	NOUN
fbem-25530	102	9	enabled	enable	VERB
fbem-25530	102	10	by	by	ADP
fbem-25530	102	11	information	information	NOUN
fbem-25530	102	12	technology	technology	NOUN
fbem-25530	102	13	has	have	AUX
fbem-25530	102	14	proven	prove	VERB
fbem-25530	102	15	to	to	PART
fbem-25530	102	16	be	be	AUX
fbem-25530	102	17	a	a	DET
fbem-25530	102	18	new	new	ADJ
fbem-25530	102	19	trend	trend	NOUN
fbem-25530	102	20	in	in	ADP
fbem-25530	102	21	the	the	DET
fbem-25530	102	22	knowledge	knowledge	NOUN
fbem-25530	102	23	economy	economy	NOUN
fbem-25530	102	24	(	(	PUNCT
fbem-25530	102	25	dima	dima	PROPN
fbem-25530	102	26	et	et	PROPN
fbem-25530	102	27	al	al	PROPN
fbem-25530	102	28	.	.	PROPN
fbem-25530	102	29	,	,	PUNCT
fbem-25530	102	30	2018	2018	NUM
fbem-25530	102	31	,	,	PUNCT
fbem-25530	102	32	2019	2019	NUM
fbem-25530	102	33	;	;	PUNCT
fbem-25530	102	34	kostin	kostin	X
fbem-25530	102	35	,	,	PUNCT
fbem-25530	102	36	2018	2018	NUM
fbem-25530	102	37	)	)	PUNCT
fbem-25530	102	38	.	.	PUNCT
fbem-25530	103	1	in	in	ADP
fbem-25530	103	2	the	the	DET
fbem-25530	103	3	information	information	NOUN
fbem-25530	103	4	age	age	NOUN
fbem-25530	103	5	,	,	PUNCT
fbem-25530	103	6	we	we	PRON
fbem-25530	103	7	need	need	VERB
fbem-25530	103	8	to	to	PART
fbem-25530	103	9	combine	combine	VERB
fbem-25530	103	10	with	with	ADP
fbem-25530	103	11	the	the	DET
fbem-25530	103	12	internet	internet	NOUN
fbem-25530	103	13	,	,	PUNCT
fbem-25530	103	14	make	make	VERB
fbem-25530	103	15	more	more	ADJ
fbem-25530	103	16	in	in	ADP
fbem-25530	103	17	-	-	PUNCT
fbem-25530	103	18	depth	depth	NOUN
fbem-25530	103	19	use	use	NOUN
fbem-25530	103	20	of	of	ADP
fbem-25530	103	21	133	133	NUM
fbem-25530	103	22	big	big	ADJ
fbem-25530	103	23	data	datum	NOUN
fbem-25530	103	24	,	,	PUNCT
fbem-25530	103	25	and	and	CCONJ
fbem-25530	103	26	transform	transform	VERB
fbem-25530	103	27	from	from	ADP
fbem-25530	103	28	informatization	informatization	NOUN
fbem-25530	103	29	to	to	ADP
fbem-25530	103	30	digital	digital	ADJ
fbem-25530	103	31	intelligence	intelligence	NOUN
fbem-25530	103	32	(	(	PUNCT
fbem-25530	103	33	zhang	zhang	PROPN
fbem-25530	103	34	et	et	PROPN
fbem-25530	103	35	al	al	PROPN
fbem-25530	103	36	.	.	PROPN
fbem-25530	103	37	,	,	PUNCT
fbem-25530	103	38	2022	2022	NUM
fbem-25530	103	39	)	)	PUNCT
fbem-25530	103	40	.	.	PUNCT
fbem-25530	104	1	through	through	ADP
fbem-25530	104	2	policy	policy	NOUN
fbem-25530	104	3	driven	drive	VERB
fbem-25530	104	4	,	,	PUNCT
fbem-25530	104	5	technology	technology	NOUN
fbem-25530	104	6	driven	drive	VERB
fbem-25530	104	7	,	,	PUNCT
fbem-25530	104	8	data	datum	NOUN
fbem-25530	104	9	driven	drive	VERB
fbem-25530	104	10	,	,	PUNCT
fbem-25530	104	11	crisis	crisis	NOUN
fbem-25530	104	12	management	management	NOUN
fbem-25530	104	13	driven	drive	VERB
fbem-25530	104	14	to	to	PART
fbem-25530	104	15	strengthen	strengthen	VERB
fbem-25530	104	16	the	the	DET
fbem-25530	104	17	supervision	supervision	NOUN
fbem-25530	104	18	of	of	ADP
fbem-25530	104	19	audit	audit	NOUN
fbem-25530	104	20	activities	activity	NOUN
fbem-25530	104	21	,	,	PUNCT
fbem-25530	104	22	do	do	AUX
fbem-25530	104	23	not	not	PART
fbem-25530	104	24	give	give	VERB
fbem-25530	104	25	any	any	DET
fbem-25530	104	26	opportunity	opportunity	NOUN
fbem-25530	104	27	to	to	PART
fbem-25530	104	28	false	false	ADJ
fbem-25530	104	29	financial	financial	ADJ
fbem-25530	104	30	behavior	behavior	NOUN
fbem-25530	104	31	,	,	PUNCT
fbem-25530	104	32	to	to	PART
fbem-25530	104	33	ensure	ensure	VERB
fbem-25530	104	34	the	the	DET
fbem-25530	104	35	correctness	correctness	NOUN
fbem-25530	104	36	of	of	ADP
fbem-25530	104	37	financial	financial	ADJ
fbem-25530	104	38	information	information	NOUN
fbem-25530	104	39	and	and	CCONJ
fbem-25530	104	40	accounting	accounting	NOUN
fbem-25530	104	41	information	information	NOUN
fbem-25530	104	42	.	.	PUNCT
fbem-25530	105	1	during	during	ADP
fbem-25530	105	2	the	the	DET
fbem-25530	105	3	epidemic	epidemic	NOUN
fbem-25530	105	4	period	period	NOUN
fbem-25530	105	5	and	and	CCONJ
fbem-25530	105	6	the	the	DET
fbem-25530	105	7	era	era	NOUN
fbem-25530	105	8	of	of	ADP
fbem-25530	105	9	big	big	ADJ
fbem-25530	105	10	data	datum	NOUN
fbem-25530	105	11	,	,	PUNCT
fbem-25530	105	12	the	the	DET
fbem-25530	105	13	internal	internal	ADJ
fbem-25530	105	14	audit	audit	NOUN
fbem-25530	105	15	of	of	ADP
fbem-25530	105	16	enterprises	enterprise	NOUN
fbem-25530	105	17	needs	need	VERB
fbem-25530	105	18	to	to	PART
fbem-25530	105	19	learn	learn	VERB
fbem-25530	105	20	and	and	CCONJ
fbem-25530	105	21	adapt	adapt	VERB
fbem-25530	105	22	to	to	ADP
fbem-25530	105	23	the	the	DET
fbem-25530	105	24	new	new	ADJ
fbem-25530	105	25	changes	change	NOUN
fbem-25530	105	26	in	in	ADP
fbem-25530	105	27	audit	audit	NOUN
fbem-25530	105	28	work	work	NOUN
fbem-25530	105	29	,	,	PUNCT
fbem-25530	105	30	and	and	CCONJ
fbem-25530	105	31	gradually	gradually	ADV
fbem-25530	105	32	develop	develop	VERB
fbem-25530	105	33	into	into	ADP
fbem-25530	105	34	the	the	DET
fbem-25530	105	35	ability	ability	NOUN
fbem-25530	105	36	to	to	PART
fbem-25530	105	37	implement	implement	VERB
fbem-25530	105	38	audit	audit	NOUN
fbem-25530	105	39	supervision	supervision	NOUN
fbem-25530	105	40	online	online	ADV
fbem-25530	105	41	,	,	PUNCT
fbem-25530	105	42	reduce	reduce	VERB
fbem-25530	105	43	the	the	DET
fbem-25530	105	44	illegal	illegal	ADJ
fbem-25530	105	45	phenomenon	phenomenon	NOUN
fbem-25530	105	46	of	of	ADP
fbem-25530	105	47	some	some	DET
fbem-25530	105	48	group	group	NOUN
fbem-25530	105	49	enterprises	enterprise	NOUN
fbem-25530	105	50	,	,	PUNCT
fbem-25530	105	51	ensure	ensure	VERB
fbem-25530	105	52	the	the	DET
fbem-25530	105	53	normal	normal	ADJ
fbem-25530	105	54	operation	operation	NOUN
fbem-25530	105	55	of	of	ADP
fbem-25530	105	56	enterprises	enterprise	NOUN
fbem-25530	105	57	,	,	PUNCT
fbem-25530	105	58	and	and	CCONJ
fbem-25530	105	59	ensure	ensure	VERB
fbem-25530	105	60	the	the	DET
fbem-25530	105	61	sustainability	sustainability	NOUN
fbem-25530	105	62	of	of	ADP
fbem-25530	105	63	business	business	NOUN
fbem-25530	105	64	activities	activity	NOUN
fbem-25530	105	65	.	.	PUNCT
fbem-25530	106	1	4.4	4.4	NUM
fbem-25530	106	2	.	.	PUNCT
fbem-25530	107	1	enhancing	enhance	VERB
fbem-25530	107	2	internal	internal	ADJ
fbem-25530	107	3	audit	audit	NOUN
fbem-25530	107	4	independence	independence	NOUN
fbem-25530	107	5	can	can	AUX
fbem-25530	107	6	effectively	effectively	ADV
fbem-25530	107	7	curb	curb	VERB
fbem-25530	107	8	managerial	managerial	ADJ
fbem-25530	107	9	corruption	corruption	NOUN
fbem-25530	107	10	in	in	ADP
fbem-25530	107	11	the	the	DET
fbem-25530	107	12	internal	internal	ADJ
fbem-25530	107	13	audit	audit	NOUN
fbem-25530	107	14	work	work	NOUN
fbem-25530	107	15	of	of	ADP
fbem-25530	107	16	enterprises	enterprise	NOUN
fbem-25530	107	17	,	,	PUNCT
fbem-25530	107	18	the	the	DET
fbem-25530	107	19	independence	independence	NOUN
fbem-25530	107	20	of	of	ADP
fbem-25530	107	21	internal	internal	ADJ
fbem-25530	107	22	audit	audit	NOUN
fbem-25530	107	23	is	be	AUX
fbem-25530	107	24	insufficient	insufficient	ADJ
fbem-25530	107	25	,	,	PUNCT
fbem-25530	107	26	with	with	ADP
fbem-25530	107	27	considerable	considerable	ADJ
fbem-25530	107	28	arbitrariness	arbitrariness	NOUN
fbem-25530	107	29	,	,	PUNCT
fbem-25530	107	30	and	and	CCONJ
fbem-25530	107	31	is	be	AUX
fbem-25530	107	32	easily	easily	ADV
fbem-25530	107	33	interfered	interfere	VERB
fbem-25530	107	34	with	with	ADP
fbem-25530	107	35	by	by	ADP
fbem-25530	107	36	the	the	DET
fbem-25530	107	37	management	management	NOUN
fbem-25530	107	38	layer	layer	NOUN
fbem-25530	107	39	,	,	PUNCT
fbem-25530	107	40	affecting	affect	VERB
fbem-25530	107	41	the	the	DET
fbem-25530	107	42	independence	independence	NOUN
fbem-25530	107	43	of	of	ADP
fbem-25530	107	44	internal	internal	ADJ
fbem-25530	107	45	audit	audit	NOUN
fbem-25530	107	46	.	.	PUNCT
fbem-25530	108	1	the	the	DET
fbem-25530	108	2	lack	lack	NOUN
fbem-25530	108	3	of	of	ADP
fbem-25530	108	4	an	an	DET
fbem-25530	108	5	independent	independent	ADJ
fbem-25530	108	6	environment	environment	NOUN
fbem-25530	108	7	makes	make	VERB
fbem-25530	108	8	it	it	PRON
fbem-25530	108	9	difficult	difficult	ADJ
fbem-25530	108	10	to	to	PART
fbem-25530	108	11	effectively	effectively	ADV
fbem-25530	108	12	implement	implement	VERB
fbem-25530	108	13	internal	internal	ADJ
fbem-25530	108	14	audit	audit	NOUN
fbem-25530	108	15	work	work	NOUN
fbem-25530	108	16	,	,	PUNCT
fbem-25530	108	17	and	and	CCONJ
fbem-25530	108	18	to	to	ADP
fbem-25530	108	19	some	some	DET
fbem-25530	108	20	extent	extent	NOUN
fbem-25530	108	21	weakens	weaken	VERB
fbem-25530	108	22	the	the	DET
fbem-25530	108	23	effectiveness	effectiveness	NOUN
fbem-25530	108	24	of	of	ADP
fbem-25530	108	25	internal	internal	ADJ
fbem-25530	108	26	audit	audit	NOUN
fbem-25530	108	27	,	,	PUNCT
fbem-25530	108	28	exerting	exert	VERB
fbem-25530	108	29	a	a	DET
fbem-25530	108	30	significant	significant	ADJ
fbem-25530	108	31	impact	impact	NOUN
fbem-25530	108	32	on	on	ADP
fbem-25530	108	33	the	the	DET
fbem-25530	108	34	internal	internal	ADJ
fbem-25530	108	35	audit	audit	NOUN
fbem-25530	108	36	construction	construction	NOUN
fbem-25530	108	37	of	of	ADP
fbem-25530	108	38	enterprises	enterprise	NOUN
fbem-25530	108	39	.	.	PUNCT
fbem-25530	109	1	in	in	ADP
fbem-25530	109	2	the	the	DET
fbem-25530	109	3	face	face	NOUN
fbem-25530	109	4	of	of	ADP
fbem-25530	109	5	the	the	DET
fbem-25530	109	6	new	new	ADJ
fbem-25530	109	7	reform	reform	NOUN
fbem-25530	109	8	and	and	CCONJ
fbem-25530	109	9	development	development	NOUN
fbem-25530	109	10	environment	environment	NOUN
fbem-25530	109	11	,	,	PUNCT
fbem-25530	109	12	enterprises	enterprise	NOUN
fbem-25530	109	13	should	should	AUX
fbem-25530	109	14	clarify	clarify	VERB
fbem-25530	109	15	the	the	DET
fbem-25530	109	16	independence	independence	NOUN
fbem-25530	109	17	of	of	ADP
fbem-25530	109	18	internal	internal	ADJ
fbem-25530	109	19	audit	audit	NOUN
fbem-25530	109	20	under	under	ADP
fbem-25530	109	21	the	the	DET
fbem-25530	109	22	premise	premise	NOUN
fbem-25530	109	23	of	of	ADP
fbem-25530	109	24	streamlining	streamline	VERB
fbem-25530	109	25	structures	structure	NOUN
fbem-25530	109	26	,	,	PUNCT
fbem-25530	109	27	ensuring	ensure	VERB
fbem-25530	109	28	the	the	DET
fbem-25530	109	29	full	full	ADJ
fbem-25530	109	30	play	play	NOUN
fbem-25530	109	31	of	of	ADP
fbem-25530	109	32	internal	internal	ADJ
fbem-25530	109	33	audit	audit	NOUN
fbem-25530	109	34	functions	function	NOUN
fbem-25530	109	35	in	in	ADP
fbem-25530	109	36	terms	term	NOUN
fbem-25530	109	37	of	of	ADP
fbem-25530	109	38	enhancing	enhance	VERB
fbem-25530	109	39	audit	audit	NOUN
fbem-25530	109	40	effectiveness	effectiveness	NOUN
fbem-25530	109	41	,	,	PUNCT
fbem-25530	109	42	deepening	deepen	VERB
fbem-25530	109	43	audit	audit	NOUN
fbem-25530	109	44	structures	structure	NOUN
fbem-25530	109	45	,	,	PUNCT
fbem-25530	109	46	etc	etc	X
fbem-25530	109	47	.	.	X
fbem-25530	109	48	chen	chen	PROPN
fbem-25530	109	49	lihong	lihong	PROPN
fbem-25530	109	50	et	et	PROPN
fbem-25530	109	51	al	al	PROPN
fbem-25530	109	52	.	.	PROPN
fbem-25530	109	53	found	find	VERB
fbem-25530	109	54	that	that	SCONJ
fbem-25530	109	55	the	the	DET
fbem-25530	109	56	increase	increase	NOUN
fbem-25530	109	57	of	of	ADP
fbem-25530	109	58	1	1	NUM
fbem-25530	109	59	%	%	NOUN
fbem-25530	109	60	in	in	ADP
fbem-25530	109	61	the	the	DET
fbem-25530	109	62	input	input	NOUN
fbem-25530	109	63	of	of	ADP
fbem-25530	109	64	audit	audit	NOUN
fbem-25530	109	65	personnel	personnel	NOUN
fbem-25530	109	66	,	,	PUNCT
fbem-25530	109	67	the	the	DET
fbem-25530	109	68	number	number	NOUN
fbem-25530	109	69	of	of	ADP
fbem-25530	109	70	audited	audit	VERB
fbem-25530	109	71	units	unit	NOUN
fbem-25530	109	72	,	,	PUNCT
fbem-25530	109	73	and	and	CCONJ
fbem-25530	109	74	the	the	DET
fbem-25530	109	75	adoption	adoption	NOUN
fbem-25530	109	76	rate	rate	NOUN
fbem-25530	109	77	of	of	ADP
fbem-25530	109	78	audit	audit	NOUN
fbem-25530	109	79	report	report	NOUN
fbem-25530	109	80	information	information	NOUN
fbem-25530	109	81	in	in	ADP
fbem-25530	109	82	the	the	DET
fbem-25530	109	83	following	follow	VERB
fbem-25530	109	84	year	year	NOUN
fbem-25530	109	85	would	would	AUX
fbem-25530	109	86	respectively	respectively	ADV
fbem-25530	109	87	lead	lead	VERB
fbem-25530	109	88	to	to	ADP
fbem-25530	109	89	a	a	DET
fbem-25530	109	90	19.59	19.59	NUM
fbem-25530	109	91	%	%	NOUN
fbem-25530	109	92	decrease	decrease	NOUN
fbem-25530	109	93	,	,	PUNCT
fbem-25530	109	94	2.44	2.44	NUM
fbem-25530	109	95	%	%	NOUN
fbem-25530	109	96	decrease	decrease	NOUN
fbem-25530	109	97	,	,	PUNCT
fbem-25530	109	98	and	and	CCONJ
fbem-25530	109	99	1.66	1.66	NUM
fbem-25530	109	100	%	%	NOUN
fbem-25530	109	101	decrease	decrease	NOUN
fbem-25530	109	102	in	in	ADP
fbem-25530	109	103	corruption	corruption	NOUN
fbem-25530	109	104	case	case	NOUN
fbem-25530	109	105	filing	filing	NOUN
fbem-25530	109	106	rates	rate	NOUN
fbem-25530	109	107	in	in	ADP
fbem-25530	109	108	each	each	DET
fbem-25530	109	109	province	province	NOUN
fbem-25530	109	110	(	(	PUNCT
fbem-25530	109	111	autonomous	autonomous	ADJ
fbem-25530	109	112	region	region	NOUN
fbem-25530	109	113	and	and	CCONJ
fbem-25530	109	114	municipality	municipality	NOUN
fbem-25530	109	115	)	)	PUNCT
fbem-25530	109	116	of	of	ADP
fbem-25530	109	117	the	the	DET
fbem-25530	109	118	country	country	NOUN
fbem-25530	109	119	.	.	PUNCT
fbem-25530	110	1	the	the	PRON
fbem-25530	110	2	greater	great	ADJ
fbem-25530	110	3	the	the	DET
fbem-25530	110	4	audit	audit	NOUN
fbem-25530	110	5	accountability	accountability	NOUN
fbem-25530	110	6	,	,	PUNCT
fbem-25530	110	7	the	the	PRON
fbem-25530	110	8	better	well	ADJ
fbem-25530	110	9	the	the	DET
fbem-25530	110	10	corruption	corruption	NOUN
fbem-25530	110	11	governance	governance	NOUN
fbem-25530	110	12	effect	effect	NOUN
fbem-25530	110	13	.	.	PUNCT
fbem-25530	111	1	a	a	DET
fbem-25530	111	2	reasonable	reasonable	ADJ
fbem-25530	111	3	internal	internal	ADJ
fbem-25530	111	4	audit	audit	NOUN
fbem-25530	111	5	organizational	organizational	ADJ
fbem-25530	111	6	structure	structure	NOUN
fbem-25530	111	7	should	should	AUX
fbem-25530	111	8	be	be	AUX
fbem-25530	111	9	set	set	VERB
fbem-25530	111	10	up	up	ADP
fbem-25530	111	11	to	to	PART
fbem-25530	111	12	enhance	enhance	VERB
fbem-25530	111	13	internal	internal	ADJ
fbem-25530	111	14	audit	audit	NOUN
fbem-25530	111	15	independence	independence	NOUN
fbem-25530	111	16	.	.	PUNCT
fbem-25530	112	1	the	the	DET
fbem-25530	112	2	establishment	establishment	NOUN
fbem-25530	112	3	of	of	ADP
fbem-25530	112	4	internal	internal	ADJ
fbem-25530	112	5	audit	audit	NOUN
fbem-25530	112	6	institutions	institution	NOUN
fbem-25530	112	7	should	should	AUX
fbem-25530	112	8	be	be	AUX
fbem-25530	112	9	authorized	authorize	VERB
fbem-25530	112	10	by	by	ADP
fbem-25530	112	11	the	the	DET
fbem-25530	112	12	board	board	NOUN
fbem-25530	112	13	of	of	ADP
fbem-25530	112	14	directors	director	NOUN
fbem-25530	112	15	or	or	CCONJ
fbem-25530	112	16	shareholders	shareholder	NOUN
fbem-25530	112	17	'	'	PART
fbem-25530	112	18	meeting	meeting	NOUN
fbem-25530	112	19	,	,	PUNCT
fbem-25530	112	20	not	not	PART
fbem-25530	112	21	under	under	ADP
fbem-25530	112	22	the	the	DET
fbem-25530	112	23	management	management	NOUN
fbem-25530	112	24	of	of	ADP
fbem-25530	112	25	the	the	DET
fbem-25530	112	26	general	general	ADJ
fbem-25530	112	27	manager	manager	NOUN
fbem-25530	112	28	or	or	CCONJ
fbem-25530	112	29	deputy	deputy	ADJ
fbem-25530	112	30	general	general	ADJ
fbem-25530	112	31	manager	manager	NOUN
fbem-25530	112	32	,	,	PUNCT
fbem-25530	112	33	but	but	CCONJ
fbem-25530	112	34	under	under	ADP
fbem-25530	112	35	the	the	DET
fbem-25530	112	36	board	board	NOUN
fbem-25530	112	37	of	of	ADP
fbem-25530	112	38	directors	director	NOUN
fbem-25530	112	39	'	'	PART
fbem-25530	112	40	special	special	ADJ
fbem-25530	112	41	audit	audit	NOUN
fbem-25530	112	42	committee	committee	NOUN
fbem-25530	112	43	.	.	PUNCT
fbem-25530	113	1	5	5	X
fbem-25530	113	2	.	.	X
fbem-25530	113	3	conclusion	conclusion	NOUN
fbem-25530	113	4	since	since	SCONJ
fbem-25530	113	5	2019	2019	NUM
fbem-25530	113	6	,	,	PUNCT
fbem-25530	113	7	after	after	ADP
fbem-25530	113	8	the	the	DET
fbem-25530	113	9	normalization	normalization	NOUN
fbem-25530	113	10	and	and	CCONJ
fbem-25530	113	11	generalization	generalization	NOUN
fbem-25530	113	12	of	of	ADP
fbem-25530	113	13	covid-19	covid-19	PROPN
fbem-25530	113	14	infection	infection	NOUN
fbem-25530	113	15	,	,	PUNCT
fbem-25530	113	16	the	the	DET
fbem-25530	113	17	leave	leave	NOUN
fbem-25530	113	18	of	of	ADP
fbem-25530	113	19	employees	employee	NOUN
fbem-25530	113	20	has	have	AUX
fbem-25530	113	21	increased	increase	VERB
fbem-25530	113	22	sharply	sharply	ADV
fbem-25530	113	23	,	,	PUNCT
fbem-25530	113	24	and	and	CCONJ
fbem-25530	113	25	the	the	DET
fbem-25530	113	26	audit	audit	NOUN
fbem-25530	113	27	procedure	procedure	NOUN
fbem-25530	113	28	is	be	AUX
fbem-25530	113	29	difficult	difficult	ADJ
fbem-25530	113	30	to	to	PART
fbem-25530	113	31	carry	carry	VERB
fbem-25530	113	32	out	out	ADP
fbem-25530	113	33	due	due	ADP
fbem-25530	113	34	to	to	ADP
fbem-25530	113	35	the	the	DET
fbem-25530	113	36	impact	impact	NOUN
fbem-25530	113	37	of	of	ADP
fbem-25530	113	38	the	the	DET
fbem-25530	113	39	new	new	ADJ
fbem-25530	113	40	coronavirus	coronavirus	NOUN
fbem-25530	113	41	.	.	PUNCT
fbem-25530	114	1	therefore	therefore	ADV
fbem-25530	114	2	,	,	PUNCT
fbem-25530	114	3	this	this	DET
fbem-25530	114	4	paper	paper	NOUN
fbem-25530	114	5	focuses	focus	VERB
fbem-25530	114	6	on	on	ADP
fbem-25530	114	7	the	the	DET
fbem-25530	114	8	internal	internal	ADJ
fbem-25530	114	9	audit	audit	NOUN
fbem-25530	114	10	of	of	ADP
fbem-25530	114	11	entities	entity	NOUN
fbem-25530	114	12	in	in	ADP
fbem-25530	114	13	china	china	PROPN
fbem-25530	114	14	in	in	ADP
fbem-25530	114	15	the	the	DET
fbem-25530	114	16	postcovid-19	postcovid-19	PROPN
fbem-25530	114	17	era	era	NOUN
fbem-25530	114	18	,	,	PUNCT
fbem-25530	114	19	and	and	CCONJ
fbem-25530	114	20	makes	make	VERB
fbem-25530	114	21	a	a	DET
fbem-25530	114	22	comprehensive	comprehensive	ADJ
fbem-25530	114	23	review	review	NOUN
fbem-25530	114	24	of	of	ADP
fbem-25530	114	25	the	the	DET
fbem-25530	114	26	strategic	strategic	ADJ
fbem-25530	114	27	environment	environment	NOUN
fbem-25530	114	28	of	of	ADP
fbem-25530	114	29	internal	internal	ADJ
fbem-25530	114	30	audit	audit	NOUN
fbem-25530	114	31	under	under	ADP
fbem-25530	114	32	the	the	DET
fbem-25530	114	33	impact	impact	NOUN
fbem-25530	114	34	of	of	ADP
fbem-25530	114	35	covid-19	covid-19	PROPN
fbem-25530	114	36	.	.	PUNCT
fbem-25530	115	1	in	in	ADP
fbem-25530	115	2	addition	addition	NOUN
fbem-25530	115	3	,	,	PUNCT
fbem-25530	115	4	based	base	VERB
fbem-25530	115	5	on	on	ADP
fbem-25530	115	6	the	the	DET
fbem-25530	115	7	previous	previous	ADJ
fbem-25530	115	8	research	research	NOUN
fbem-25530	115	9	conclusions	conclusion	NOUN
fbem-25530	115	10	of	of	ADP
fbem-25530	115	11	scholars	scholar	NOUN
fbem-25530	115	12	,	,	PUNCT
fbem-25530	115	13	i	i	PRON
fbem-25530	115	14	also	also	ADV
fbem-25530	115	15	summarized	summarize	VERB
fbem-25530	115	16	the	the	DET
fbem-25530	115	17	following	follow	VERB
fbem-25530	115	18	four	four	NUM
fbem-25530	115	19	measures	measure	NOUN
fbem-25530	115	20	to	to	PART
fbem-25530	115	21	solve	solve	VERB
fbem-25530	115	22	the	the	DET
fbem-25530	115	23	dilemma	dilemma	NOUN
fbem-25530	115	24	of	of	ADP
fbem-25530	115	25	internal	internal	ADJ
fbem-25530	115	26	audit	audit	NOUN
fbem-25530	115	27	.	.	PUNCT
fbem-25530	116	1	first	first	ADV
fbem-25530	116	2	,	,	PUNCT
fbem-25530	116	3	the	the	DET
fbem-25530	116	4	management	management	NOUN
fbem-25530	116	5	needs	need	VERB
fbem-25530	116	6	to	to	PART
fbem-25530	116	7	pay	pay	VERB
fbem-25530	116	8	more	more	ADJ
fbem-25530	116	9	attention	attention	NOUN
fbem-25530	116	10	to	to	ADP
fbem-25530	116	11	internal	internal	ADJ
fbem-25530	116	12	audit	audit	NOUN
fbem-25530	116	13	.	.	PUNCT
fbem-25530	117	1	only	only	ADV
fbem-25530	117	2	when	when	SCONJ
fbem-25530	117	3	the	the	DET
fbem-25530	117	4	level	level	NOUN
fbem-25530	117	5	of	of	ADP
fbem-25530	117	6	attention	attention	NOUN
fbem-25530	117	7	increases	increase	NOUN
fbem-25530	117	8	,	,	PUNCT
fbem-25530	117	9	internal	internal	ADJ
fbem-25530	117	10	audit	audit	NOUN
fbem-25530	117	11	will	will	AUX
fbem-25530	117	12	develop	develop	VERB
fbem-25530	117	13	in	in	ADP
fbem-25530	117	14	the	the	DET
fbem-25530	117	15	enterprise	enterprise	NOUN
fbem-25530	117	16	.	.	PUNCT
fbem-25530	118	1	second	second	ADV
fbem-25530	118	2	,	,	PUNCT
fbem-25530	118	3	improve	improve	VERB
fbem-25530	118	4	the	the	DET
fbem-25530	118	5	professional	professional	ADJ
fbem-25530	118	6	ability	ability	NOUN
fbem-25530	118	7	and	and	CCONJ
fbem-25530	118	8	comprehensive	comprehensive	ADJ
fbem-25530	118	9	quality	quality	NOUN
fbem-25530	118	10	of	of	ADP
fbem-25530	118	11	internal	internal	ADJ
fbem-25530	118	12	audit	audit	NOUN
fbem-25530	118	13	personnel	personnel	NOUN
fbem-25530	118	14	.	.	PUNCT
fbem-25530	119	1	both	both	CCONJ
fbem-25530	119	2	the	the	DET
fbem-25530	119	3	country	country	NOUN
fbem-25530	119	4	and	and	CCONJ
fbem-25530	119	5	the	the	DET
fbem-25530	119	6	enterprise	enterprise	NOUN
fbem-25530	119	7	need	need	VERB
fbem-25530	119	8	to	to	PART
fbem-25530	119	9	increase	increase	VERB
fbem-25530	119	10	training	training	NOUN
fbem-25530	119	11	,	,	PUNCT
fbem-25530	119	12	which	which	PRON
fbem-25530	119	13	can	can	AUX
fbem-25530	119	14	be	be	AUX
fbem-25530	119	15	professional	professional	ADJ
fbem-25530	119	16	ability	ability	NOUN
fbem-25530	119	17	training	training	NOUN
fbem-25530	119	18	or	or	CCONJ
fbem-25530	119	19	comprehensive	comprehensive	ADJ
fbem-25530	119	20	quality	quality	NOUN
fbem-25530	119	21	training	training	NOUN
fbem-25530	119	22	,	,	PUNCT
fbem-25530	119	23	so	so	SCONJ
fbem-25530	119	24	as	as	SCONJ
fbem-25530	119	25	to	to	PART
fbem-25530	119	26	improve	improve	VERB
fbem-25530	119	27	the	the	DET
fbem-25530	119	28	professional	professional	ADJ
fbem-25530	119	29	quality	quality	NOUN
fbem-25530	119	30	of	of	ADP
fbem-25530	119	31	internal	internal	ADJ
fbem-25530	119	32	audit	audit	NOUN
fbem-25530	119	33	personnel	personnel	NOUN
fbem-25530	119	34	.	.	PUNCT
fbem-25530	120	1	third	third	ADJ
fbem-25530	120	2	,	,	PUNCT
fbem-25530	120	3	with	with	ADP
fbem-25530	120	4	the	the	DET
fbem-25530	120	5	development	development	NOUN
fbem-25530	120	6	of	of	ADP
fbem-25530	120	7	the	the	DET
fbem-25530	120	8	information	information	NOUN
fbem-25530	120	9	age	age	NOUN
fbem-25530	120	10	and	and	CCONJ
fbem-25530	120	11	the	the	DET
fbem-25530	120	12	epidemic	epidemic	NOUN
fbem-25530	120	13	situation	situation	NOUN
fbem-25530	120	14	,	,	PUNCT
fbem-25530	120	15	internal	internal	ADJ
fbem-25530	120	16	audit	audit	NOUN
fbem-25530	120	17	has	have	AUX
fbem-25530	120	18	been	be	AUX
fbem-25530	120	19	transformed	transform	VERB
fbem-25530	120	20	to	to	ADP
fbem-25530	120	21	digital	digital	ADJ
fbem-25530	120	22	intelligence	intelligence	NOUN
fbem-25530	120	23	.	.	PUNCT
fbem-25530	121	1	last	last	ADJ
fbem-25530	121	2	but	but	CCONJ
fbem-25530	121	3	not	not	PART
fbem-25530	121	4	least	least	ADJ
fbem-25530	121	5	,	,	PUNCT
fbem-25530	121	6	we	we	PRON
fbem-25530	121	7	must	must	AUX
fbem-25530	121	8	enhance	enhance	VERB
fbem-25530	121	9	the	the	DET
fbem-25530	121	10	independence	independence	NOUN
fbem-25530	121	11	of	of	ADP
fbem-25530	121	12	internal	internal	ADJ
fbem-25530	121	13	audit	audit	NOUN
fbem-25530	121	14	,	,	PUNCT
fbem-25530	121	15	which	which	PRON
fbem-25530	121	16	will	will	AUX
fbem-25530	121	17	effectively	effectively	ADV
fbem-25530	121	18	curb	curb	VERB
fbem-25530	121	19	management	management	NOUN
fbem-25530	121	20	corruption	corruption	NOUN
fbem-25530	121	21	and	and	CCONJ
fbem-25530	121	22	maintain	maintain	VERB
fbem-25530	121	23	the	the	DET
fbem-25530	121	24	objectivity	objectivity	NOUN
fbem-25530	121	25	and	and	CCONJ
fbem-25530	121	26	impartiality	impartiality	NOUN
fbem-25530	121	27	of	of	ADP
fbem-25530	121	28	internal	internal	ADJ
fbem-25530	121	29	audit	audit	NOUN
fbem-25530	121	30	.	.	PUNCT
fbem-25530	122	1	acknowledgment	acknowledgment	NOUN
fbem-25530	122	2	thank	thank	VERB
fbem-25530	122	3	you	you	PRON
fbem-25530	122	4	very	very	ADV
fbem-25530	122	5	much	much	ADV
fbem-25530	122	6	to	to	ADP
fbem-25530	122	7	our	our	PRON
fbem-25530	122	8	college	college	NOUN
fbem-25530	122	9	and	and	CCONJ
fbem-25530	122	10	teachers	teacher	NOUN
fbem-25530	122	11	.	.	PUNCT
fbem-25530	123	1	supported	support	VERB
fbem-25530	123	2	by	by	ADP
fbem-25530	123	3	the	the	DET
fbem-25530	123	4	innovation	innovation	NOUN
fbem-25530	123	5	fund	fund	NOUN
fbem-25530	123	6	of	of	ADP
fbem-25530	123	7	postgraduate	postgraduate	NOUN
fbem-25530	123	8	,	,	PUNCT
fbem-25530	123	9	sichuan	sichuan	PROPN
fbem-25530	123	10	university	university	PROPN
fbem-25530	123	11	of	of	ADP
fbem-25530	123	12	science	science	PROPN
fbem-25530	123	13	&	&	CCONJ
fbem-25530	123	14	engineering	engineering	PROPN
fbem-25530	123	15	.	.	PUNCT
fbem-25530	124	1	references	reference	NOUN
fbem-25530	124	2	[	[	X
fbem-25530	124	3	1	1	NUM
fbem-25530	124	4	]	]	X
fbem-25530	124	5	zhi	zhi	PROPN
fbem-25530	124	6	xiaoqiang	xiaoqiang	PROPN
fbem-25530	124	7	,	,	PUNCT
fbem-25530	124	8	crown	crown	NOUN
fbem-25530	124	9	prince	prince	PROPN
fbem-25530	124	10	,	,	PUNCT
fbem-25530	124	11	zhao	zhao	PROPN
fbem-25530	124	12	xiaohong	xiaohong	PROPN
fbem-25530	124	13	.	.	PUNCT
fbem-25530	125	1	the	the	DET
fbem-25530	125	2	mechanism	mechanism	NOUN
fbem-25530	125	3	and	and	CCONJ
fbem-25530	125	4	path	path	NOUN
fbem-25530	125	5	of	of	ADP
fbem-25530	125	6	realizing	realize	VERB
fbem-25530	125	7	full	full	ADJ
fbem-25530	125	8	coverage	coverage	NOUN
fbem-25530	125	9	of	of	ADP
fbem-25530	125	10	internal	internal	ADJ
fbem-25530	125	11	audit	audit	NOUN
fbem-25530	125	12	supervision	supervision	NOUN
fbem-25530	125	13	in	in	ADP
fbem-25530	125	14	state	state	NOUN
fbem-25530	125	15	-	-	PUNCT
fbem-25530	125	16	owned	own	VERB
fbem-25530	125	17	enterprises	enterprise	NOUN
fbem-25530	125	18	:	:	PUNCT
fbem-25530	125	19	a	a	DET
fbem-25530	125	20	theoretical	theoretical	ADJ
fbem-25530	125	21	framework	framework	NOUN
fbem-25530	125	22	[	[	X
fbem-25530	125	23	j	j	X
fbem-25530	125	24	]	]	X
fbem-25530	125	25	.	.	PUNCT
fbem-25530	126	1	accounting	accounting	NOUN
fbem-25530	126	2	research	research	NOUN
fbem-25530	126	3	,	,	PUNCT
fbem-25530	126	4	2021	2021	NUM
fbem-25530	126	5	,	,	PUNCT
fbem-25530	126	6	(	(	PUNCT
fbem-25530	126	7	10):166	10):166	NUM
fbem-25530	126	8	-	-	SYM
fbem-25530	126	9	175	175	NUM
fbem-25530	126	10	.	.	PUNCT
fbem-25530	127	1	[	[	X
fbem-25530	127	2	2	2	NUM
fbem-25530	127	3	]	]	PUNCT
fbem-25530	127	4	zhang	zhang	PROPN
fbem-25530	127	5	jide	jide	PROPN
fbem-25530	127	6	,	,	PUNCT
fbem-25530	127	7	gao	gao	PROPN
fbem-25530	127	8	jingpeng	jingpeng	PROPN
fbem-25530	127	9	,	,	PUNCT
fbem-25530	127	10	gu	gu	PROPN
fbem-25530	127	11	yun	yun	PROPN
fbem-25530	127	12	,	,	PUNCT
fbem-25530	127	13	q	q	PROPN
fbem-25530	127	14	zhang	zhang	PROPN
fbem-25530	127	15	jiaxuan	jiaxuan	PROPN
fbem-25530	127	16	.	.	PUNCT
fbem-25530	128	1	research	research	NOUN
fbem-25530	128	2	on	on	ADP
fbem-25530	128	3	enterprise	enterprise	NOUN
fbem-25530	128	4	financial	financial	ADJ
fbem-25530	128	5	management	management	NOUN
fbem-25530	128	6	response	response	NOUN
fbem-25530	128	7	in	in	ADP
fbem-25530	128	8	the	the	DET
fbem-25530	128	9	postepidemic	postepidemic	ADJ
fbem-25530	128	10	era	era	NOUN
fbem-25530	129	1	[	[	X
fbem-25530	129	2	j	j	X
fbem-25530	129	3	]	]	X
fbem-25530	129	4	.	.	PUNCT
fbem-25530	130	1	accounting	accounting	NOUN
fbem-25530	130	2	research	research	NOUN
fbem-25530	130	3	,	,	PUNCT
fbem-25530	130	4	2021	2021	NUM
fbem-25530	130	5	,	,	PUNCT
fbem-25530	130	6	(	(	PUNCT
fbem-25530	130	7	12	12	NUM
fbem-25530	130	8	)	)	PUNCT
fbem-25530	130	9	,	,	PUNCT
fbem-25530	130	10	70	70	NUM
fbem-25530	130	11	-	-	SYM
fbem-25530	130	12	84	84	NUM
fbem-25530	130	13	.	.	PUNCT
fbem-25530	131	1	[	[	X
fbem-25530	131	2	3	3	NUM
fbem-25530	131	3	]	]	X
fbem-25530	131	4	tang	tang	PROPN
fbem-25530	131	5	,	,	PUNCT
fbem-25530	131	6	z.	z.	PROPN
fbem-25530	131	7	&	&	CCONJ
fbem-25530	131	8	gao	gao	PROPN
fbem-25530	131	9	,	,	PUNCT
fbem-25530	131	10	l.	l.	PROPN
fbem-25530	131	11	iia	iia	PROPN
fbem-25530	131	12	internal	internal	ADJ
fbem-25530	131	13	audit	audit	NOUN
fbem-25530	131	14	definition	definition	NOUN
fbem-25530	131	15	evolution	evolution	NOUN
fbem-25530	131	16	for	for	ADP
fbem-25530	131	17	our	our	PRON
fbem-25530	131	18	country	country	NOUN
fbem-25530	131	19	's	's	PART
fbem-25530	131	20	internal	internal	ADJ
fbem-25530	131	21	audit	audit	NOUN
fbem-25530	131	22	development	development	NOUN
fbem-25530	131	23	enlightenment	enlightenment	NOUN
fbem-25530	132	1	[	[	X
fbem-25530	132	2	j	j	X
fbem-25530	132	3	]	]	X
fbem-25530	132	4	.	.	PUNCT
fbem-25530	133	1	communication	communication	NOUN
fbem-25530	133	2	of	of	ADP
fbem-25530	133	3	finance	finance	NOUN
fbem-25530	133	4	and	and	CCONJ
fbem-25530	133	5	accounting	accounting	NOUN
fbem-25530	133	6	,	,	PUNCT
fbem-25530	133	7	2012	2012	NUM
fbem-25530	133	8	,	,	PUNCT
fbem-25530	133	9	(	(	PUNCT
fbem-25530	133	10	06):41	06):41	NUM
fbem-25530	133	11	-	-	SYM
fbem-25530	133	12	43	43	NUM
fbem-25530	133	13	.	.	PUNCT
fbem-25530	134	1	[	[	X
fbem-25530	134	2	4	4	NUM
fbem-25530	134	3	]	]	X
fbem-25530	134	4	wang	wang	PROPN
fbem-25530	134	5	,	,	PUNCT
fbem-25530	134	6	h.	h.	PROPN
fbem-25530	134	7	on	on	ADP
fbem-25530	134	8	financial	financial	ADJ
fbem-25530	134	9	management	management	NOUN
fbem-25530	134	10	environment	environment	NOUN
fbem-25530	134	11	.	.	PUNCT
fbem-25530	135	1	accounting	account	VERB
fbem-25530	135	2	monthly	monthly	ADV
fbem-25530	135	3	,	,	PUNCT
fbem-25530	135	4	2000	2000	NUM
fbem-25530	135	5	,	,	PUNCT
fbem-25530	135	6	(	(	PUNCT
fbem-25530	135	7	06	06	NUM
fbem-25530	135	8	)	)	PUNCT
fbem-25530	135	9	,	,	PUNCT
fbem-25530	135	10	2	2	NUM
fbem-25530	135	11	-	-	SYM
fbem-25530	135	12	5	5	NUM
fbem-25530	135	13	.	.	PUNCT
fbem-25530	136	1	[	[	X
fbem-25530	136	2	5	5	NUM
fbem-25530	136	3	]	]	SYM
fbem-25530	136	4	lu	lu	PROPN
fbem-25530	136	5	,	,	PUNCT
fbem-25530	136	6	m.	m.	PROPN
fbem-25530	136	7	&	&	CCONJ
fbem-25530	136	8	zhang	zhang	PROPN
fbem-25530	136	9	,	,	PUNCT
fbem-25530	136	10	y.	y.	PROPN
fbem-25530	136	11	a	a	DET
fbem-25530	136	12	new	new	ADJ
fbem-25530	136	13	concept	concept	NOUN
fbem-25530	136	14	of	of	ADP
fbem-25530	136	15	corporate	corporate	ADJ
fbem-25530	136	16	strategy	strategy	NOUN
fbem-25530	136	17	for	for	ADP
fbem-25530	136	18	functional	functional	ADJ
fbem-25530	136	19	management	management	NOUN
fbem-25530	136	20	incentive	incentive	NOUN
fbem-25530	136	21	and	and	CCONJ
fbem-25530	136	22	constraint	constraint	NOUN
fbem-25530	137	1	[	[	X
fbem-25530	137	2	j	j	X
fbem-25530	137	3	]	]	X
fbem-25530	137	4	.	.	PUNCT
fbem-25530	138	1	modern	modern	ADJ
fbem-25530	138	2	management	management	NOUN
fbem-25530	138	3	science	science	NOUN
fbem-25530	138	4	,	,	PUNCT
fbem-25530	138	5	2008	2008	NUM
fbem-25530	138	6	,	,	PUNCT
fbem-25530	138	7	(	(	PUNCT
fbem-25530	138	8	04):5	04):5	NOUN
fbem-25530	138	9	-	-	PUNCT
fbem-25530	138	10	7	7	NUM
fbem-25530	138	11	.	.	PUNCT
fbem-25530	139	1	[	[	X
fbem-25530	139	2	6	6	NUM
fbem-25530	139	3	]	]	PUNCT
fbem-25530	139	4	song	song	NOUN
fbem-25530	139	5	h.	h.	PROPN
fbem-25530	139	6	the	the	DET
fbem-25530	139	7	enlightenment	enlightenment	NOUN
fbem-25530	139	8	of	of	ADP
fbem-25530	139	9	covid-19	covid-19	PROPN
fbem-25530	139	10	on	on	ADP
fbem-25530	139	11	supply	supply	NOUN
fbem-25530	139	12	chain	chain	NOUN
fbem-25530	139	13	resilience	resilience	NOUN
fbem-25530	139	14	management	management	NOUN
fbem-25530	139	15	.	.	PUNCT
fbem-25530	140	1	circulation	circulation	NOUN
fbem-25530	140	2	economy	economy	NOUN
fbem-25530	140	3	of	of	ADP
fbem-25530	140	4	china	china	PROPN
fbem-25530	140	5	.	.	PUNCT
fbem-25530	141	1	2020	2020	NUM
fbem-25530	141	2	,	,	PUNCT
fbem-25530	141	3	34(03	34(03	NUM
fbem-25530	141	4	)	)	PUNCT
fbem-25530	142	1	[	[	X
fbem-25530	142	2	7	7	X
fbem-25530	142	3	]	]	X
fbem-25530	142	4	liang	liang	PROPN
fbem-25530	142	5	,	,	PUNCT
fbem-25530	142	6	s.	s.	PROPN
fbem-25530	142	7	friends	friend	NOUN
fbem-25530	142	8	of	of	ADP
fbem-25530	142	9	accounting	accounting	PROPN
fbem-25530	142	10	,	,	PUNCT
fbem-25530	142	11	(	(	PUNCT
fbem-25530	142	12	24):124	24):124	NUM
fbem-25530	142	13	-	-	SYM
fbem-25530	142	14	126	126	NUM
fbem-25530	142	15	(	(	PUNCT
fbem-25530	142	16	2011	2011	NUM
fbem-25530	142	17	)	)	PUNCT
fbem-25530	142	18	.	.	PUNCT
fbem-25530	143	1	[	[	X
fbem-25530	143	2	8	8	NUM
fbem-25530	143	3	]	]	X
fbem-25530	143	4	chen	chen	PROPN
fbem-25530	143	5	,	,	PUNCT
fbem-25530	143	6	x.	x.	PROPN
fbem-25530	143	7	,	,	PUNCT
fbem-25530	143	8	huang	huang	PROPN
fbem-25530	143	9	,	,	PUNCT
fbem-25530	143	10	t.	t.	PROPN
fbem-25530	143	11	&	&	CCONJ
fbem-25530	143	12	lu	lu	PROPN
fbem-25530	143	13	,	,	PUNCT
fbem-25530	143	14	h.	h.	PROPN
fbem-25530	143	15	kuan	kuan	PROPN
fbem-25530	143	16	.	.	PUNCT
fbem-25530	144	1	internal	internal	ADJ
fbem-25530	144	2	audit	audit	NOUN
fbem-25530	144	3	related	relate	VERB
fbem-25530	144	4	laws	law	NOUN
fbem-25530	144	5	and	and	CCONJ
fbem-25530	144	6	regulations	regulation	NOUN
fbem-25530	144	7	in	in	ADP
fbem-25530	144	8	china	china	PROPN
fbem-25530	144	9	and	and	CCONJ
fbem-25530	144	10	their	their	PRON
fbem-25530	144	11	improvement	improvement	NOUN
fbem-25530	145	1	[	[	X
fbem-25530	145	2	j	j	X
fbem-25530	145	3	]	]	X
fbem-25530	145	4	.	.	PUNCT
fbem-25530	146	1	communication	communication	NOUN
fbem-25530	146	2	of	of	ADP
fbem-25530	146	3	finance	finance	NOUN
fbem-25530	146	4	and	and	CCONJ
fbem-25530	146	5	accounting	accounting	NOUN
fbem-25530	146	6	,	,	PUNCT
fbem-25530	146	7	2021	2021	NUM
fbem-25530	146	8	,	,	PUNCT
fbem-25530	146	9	(	(	PUNCT
fbem-25530	146	10	05):118120	05):118120	NUM
fbem-25530	146	11	+	+	NOUN
fbem-25530	146	12	129	129	NUM
fbem-25530	146	13	.	.	PUNCT
fbem-25530	147	1	[	[	X
fbem-25530	147	2	9	9	NUM
fbem-25530	147	3	]	]	X
fbem-25530	147	4	bao	bao	PROPN
fbem-25530	147	5	s	s	PROPN
fbem-25530	147	6	y.	y.	NOUN
fbem-25530	147	7	the	the	DET
fbem-25530	147	8	positioning	positioning	NOUN
fbem-25530	147	9	and	and	CCONJ
fbem-25530	147	10	cooperation	cooperation	NOUN
fbem-25530	147	11	of	of	ADP
fbem-25530	147	12	national	national	ADJ
fbem-25530	147	13	audit	audit	NOUN
fbem-25530	147	14	,	,	PUNCT
fbem-25530	147	15	cpa	cpa	NOUN
fbem-25530	147	16	audit	audit	NOUN
fbem-25530	147	17	and	and	CCONJ
fbem-25530	147	18	internal	internal	ADJ
fbem-25530	147	19	audit	audit	NOUN
fbem-25530	147	20	[	[	X
fbem-25530	147	21	j	j	X
fbem-25530	147	22	]	]	X
fbem-25530	147	23	.	.	PUNCT
fbem-25530	148	1	journal	journal	PROPN
fbem-25530	148	2	of	of	ADP
fbem-25530	148	3	audit	audit	NOUN
fbem-25530	148	4	and	and	CCONJ
fbem-25530	148	5	economic	economic	ADJ
fbem-25530	148	6	research	research	NOUN
fbem-25530	148	7	,	,	PUNCT
fbem-25530	148	8	2016	2016	NUM
fbem-25530	148	9	,	,	PUNCT
fbem-25530	148	10	31(06):12	31(06):12	NUM
fbem-25530	148	11	-	-	SYM
fbem-25530	148	12	19	19	NUM
fbem-25530	148	13	.	.	PUNCT
fbem-25530	149	1	[	[	X
fbem-25530	149	2	10	10	NUM
fbem-25530	149	3	]	]	X
fbem-25530	149	4	liu	liu	PROPN
fbem-25530	149	5	qiliang	qiliang	PROPN
fbem-25530	149	6	,	,	PUNCT
fbem-25530	149	7	lu	lu	PROPN
fbem-25530	149	8	kaisen	kaisen	PROPN
fbem-25530	149	9	,	,	PUNCT
fbem-25530	149	10	li	li	PROPN
fbem-25530	149	11	yi	yi	PROPN
fbem-25530	149	12	,	,	PUNCT
fbem-25530	149	13	zhao	zhao	PROPN
fbem-25530	149	14	lei	lei	PROPN
fbem-25530	149	15	.	.	PROPN
fbem-25530	149	16	internal	internal	ADJ
fbem-25530	149	17	audit	audit	NOUN
fbem-25530	149	18	and	and	CCONJ
fbem-25530	149	19	management	management	NOUN
fbem-25530	149	20	corruption	corruption	NOUN
fbem-25530	149	21	.	.	PUNCT
fbem-25530	150	1	auditing	auditing	NOUN
fbem-25530	150	2	research	research	NOUN
fbem-25530	150	3	,	,	PUNCT
fbem-25530	150	4	2022	2022	NUM
fbem-25530	150	5	,	,	PUNCT
fbem-25530	150	6	(	(	PUNCT
fbem-25530	150	7	04	04	NUM
fbem-25530	150	8	)	)	PUNCT
fbem-25530	150	9	.	.	PUNCT
fbem-25530	151	1	[	[	X
fbem-25530	151	2	11	11	NUM
fbem-25530	151	3	]	]	X
fbem-25530	151	4	zhang	zhang	PROPN
fbem-25530	151	5	,	,	PUNCT
fbem-25530	151	6	q.	q.	PROPN
fbem-25530	151	7	,	,	PUNCT
fbem-25530	151	8	he	he	PRON
fbem-25530	151	9	,	,	PUNCT
fbem-25530	151	10	j.	j.	PROPN
fbem-25530	151	11	&	&	CCONJ
fbem-25530	151	12	rui	rui	PROPN
fbem-25530	151	13	,	,	PUNCT
fbem-25530	151	14	b.	b.	PROPN
fbem-25530	151	15	research	research	PROPN
fbem-25530	151	16	on	on	ADP
fbem-25530	151	17	the	the	DET
fbem-25530	151	18	motivation	motivation	NOUN
fbem-25530	151	19	of	of	ADP
fbem-25530	151	20	internal	internal	ADJ
fbem-25530	151	21	audit	audit	NOUN
fbem-25530	151	22	digital	digital	ADJ
fbem-25530	151	23	-	-	PUNCT
fbem-25530	151	24	intelligence	intelligence	NOUN
fbem-25530	151	25	transformation	transformation	NOUN
fbem-25530	151	26	:	:	PUNCT
fbem-25530	151	27	based	base	VERB
fbem-25530	151	28	on	on	ADP
fbem-25530	151	29	the	the	DET
fbem-25530	151	30	dual	dual	ADJ
fbem-25530	151	31	perspectives	perspective	NOUN
fbem-25530	151	32	of	of	ADP
fbem-25530	151	33	environmental	environmental	ADJ
fbem-25530	151	34	uncertainty	uncertainty	NOUN
fbem-25530	151	35	and	and	CCONJ
fbem-25530	151	36	strategic	strategic	ADJ
fbem-25530	151	37	orientation	orientation	NOUN
fbem-25530	151	38	.	.	PUNCT
fbem-25530	152	1	accounting	account	VERB
fbem-25530	152	2	monthly	monthly	ADV
fbem-25530	152	3	,	,	PUNCT
fbem-25530	152	4	2021	2021	NUM
fbem-25530	152	5	,	,	PUNCT
fbem-25530	152	6	(	(	PUNCT
fbem-25530	152	7	24	24	NUM
fbem-25530	152	8	)	)	PUNCT
fbem-25530	152	9	.	.	PUNCT
fbem-25530	153	1	[	[	X
fbem-25530	153	2	12	12	NUM
fbem-25530	153	3	]	]	PUNCT
fbem-25530	153	4	shen	shen	NOUN
fbem-25530	153	5	,	,	PUNCT
fbem-25530	153	6	y.	y.	PROPN
fbem-25530	153	7	,	,	PUNCT
fbem-25530	153	8	xie	xie	PROPN
fbem-25530	153	9	,	,	PUNCT
fbem-25530	153	10	z.	z.	PROPN
fbem-25530	153	11	&	&	CCONJ
fbem-25530	153	12	su	su	PROPN
fbem-25530	153	13	,	,	PUNCT
fbem-25530	153	14	l.	l.	PROPN
fbem-25530	153	15	digital	digital	PROPN
fbem-25530	153	16	transformation	transformation	NOUN
fbem-25530	153	17	and	and	CCONJ
fbem-25530	153	18	upgrading	upgrading	NOUN
fbem-25530	153	19	of	of	ADP
fbem-25530	153	20	internal	internal	ADJ
fbem-25530	153	21	audit	audit	NOUN
fbem-25530	153	22	of	of	ADP
fbem-25530	153	23	state	state	NOUN
fbem-25530	153	24	-	-	PUNCT
fbem-25530	153	25	owned	own	VERB
fbem-25530	153	26	enterprises	enterprise	NOUN
fbem-25530	153	27	under	under	ADP
fbem-25530	153	28	the	the	DET
fbem-25530	153	29	background	background	NOUN
fbem-25530	153	30	of	of	ADP
fbem-25530	153	31	new	new	ADJ
fbem-25530	153	32	technology	technology	NOUN
fbem-25530	154	1	[	[	X
fbem-25530	154	2	j	j	X
fbem-25530	154	3	]	]	X
fbem-25530	154	4	.	.	PUNCT
fbem-25530	155	1	finance	finance	NOUN
fbem-25530	155	2	and	and	CCONJ
fbem-25530	155	3	accounting	accounting	NOUN
fbem-25530	155	4	,	,	PUNCT
fbem-25530	155	5	2022	2022	NUM
fbem-25530	155	6	,	,	PUNCT
fbem-25530	155	7	(	(	PUNCT
fbem-25530	155	8	12):36	12):36	NUM
fbem-25530	155	9	-	-	SYM
fbem-25530	155	10	42	42	NUM
fbem-25530	155	11	.	.	PUNCT
fbem-25530	156	1	[	[	X
fbem-25530	156	2	13	13	NUM
fbem-25530	156	3	]	]	X
fbem-25530	156	4	liu	liu	PROPN
fbem-25530	156	5	,	,	PUNCT
fbem-25530	156	6	l.	l.	PROPN
fbem-25530	156	7	&	&	CCONJ
fbem-25530	156	8	shen	shen	PROPN
fbem-25530	156	9	,	,	PUNCT
fbem-25530	156	10	l.	l.	PROPN
fbem-25530	156	11	status	status	PROPN
fbem-25530	156	12	quo	quo	PROPN
fbem-25530	156	13	and	and	CCONJ
fbem-25530	156	14	improvement	improvement	NOUN
fbem-25530	156	15	suggestions	suggestion	NOUN
fbem-25530	156	16	of	of	ADP
fbem-25530	156	17	audit	audit	NOUN
fbem-25530	156	18	institutions	institution	NOUN
fbem-25530	156	19	using	use	VERB
fbem-25530	156	20	internal	internal	ADJ
fbem-25530	156	21	audit	audit	NOUN
fbem-25530	156	22	strength	strength	NOUN
fbem-25530	156	23	and	and	CCONJ
fbem-25530	156	24	results	result	NOUN
fbem-25530	156	25	[	[	X
fbem-25530	156	26	n	n	X
fbem-25530	156	27	]	]	PUNCT
fbem-25530	156	28	.	.	PUNCT
fbem-25530	157	1	china	china	PROPN
fbem-25530	157	2	audit	audit	PROPN
fbem-25530	157	3	report	report	NOUN
fbem-25530	157	4	,	,	PUNCT
fbem-25530	157	5	2020	2020	NUM
fbem-25530	157	6	-	-	SYM
fbem-25530	157	7	02	02	NUM
fbem-25530	157	8	-	-	PUNCT
fbem-25530	157	9	05(003	05(003	NOUN
fbem-25530	157	10	)	)	PUNCT
fbem-25530	157	11	.	.	PUNCT
fbem-25530	158	1	[	[	X
fbem-25530	158	2	14	14	NUM
fbem-25530	158	3	]	]	SYM
fbem-25530	158	4	li	li	PROPN
fbem-25530	158	5	,	,	PUNCT
fbem-25530	158	6	h.	h.	PROPN
fbem-25530	158	7	communication	communication	NOUN
fbem-25530	158	8	of	of	ADP
fbem-25530	158	9	finance	finance	NOUN
fbem-25530	158	10	and	and	CCONJ
fbem-25530	158	11	accounting	accounting	NOUN
fbem-25530	158	12	,	,	PUNCT
fbem-25530	158	13	(	(	PUNCT
fbem-25530	158	14	32):108109	32):108109	NUM
fbem-25530	158	15	(	(	PUNCT
fbem-25530	158	16	2009	2009	NUM
fbem-25530	158	17	)	)	PUNCT
fbem-25530	158	18	.	.	PUNCT
fbem-25530	159	1	[	[	X
fbem-25530	159	2	15	15	NUM
fbem-25530	159	3	]	]	X
fbem-25530	159	4	xu	xu	PROPN
fbem-25530	159	5	,	,	PUNCT
fbem-25530	159	6	l.	l.	PROPN
fbem-25530	159	7	,	,	PUNCT
fbem-25530	159	8	tang	tang	PROPN
fbem-25530	159	9	,	,	PUNCT
fbem-25530	159	10	h.	h.	PROPN
fbem-25530	159	11	&	&	CCONJ
fbem-25530	159	12	wu	wu	PROPN
fbem-25530	159	13	,	,	PUNCT
fbem-25530	159	14	g.	g.	PROPN
fbem-25530	159	15	research	research	PROPN
fbem-25530	159	16	and	and	CCONJ
fbem-25530	159	17	analysis	analysis	NOUN
fbem-25530	159	18	of	of	ADP
fbem-25530	159	19	organizational	organizational	ADJ
fbem-25530	159	20	structure	structure	NOUN
fbem-25530	159	21	of	of	ADP
fbem-25530	159	22	audit	audit	NOUN
fbem-25530	159	23	institutions	institution	NOUN
fbem-25530	159	24	for	for	ADP
fbem-25530	159	25	internal	internal	ADJ
fbem-25530	159	26	audit	audit	NOUN
fbem-25530	159	27	guidance	guidance	NOUN
fbem-25530	159	28	and	and	CCONJ
fbem-25530	159	29	supervision	supervision	NOUN
fbem-25530	160	1	[	[	X
fbem-25530	160	2	j	j	X
fbem-25530	160	3	]	]	X
fbem-25530	160	4	.	.	PUNCT
fbem-25530	161	1	communication	communication	NOUN
fbem-25530	161	2	of	of	ADP
fbem-25530	161	3	finance	finance	NOUN
fbem-25530	161	4	and	and	CCONJ
fbem-25530	161	5	accounting	accounting	NOUN
fbem-25530	161	6	,	,	PUNCT
fbem-25530	161	7	2022	2022	NUM
fbem-25530	161	8	,	,	PUNCT
fbem-25530	161	9	(	(	PUNCT
fbem-25530	161	10	13):123	13):123	NUM
fbem-25530	161	11	-	-	SYM
fbem-25530	161	12	127	127	NUM
fbem-25530	161	13	.	.	PUNCT
fbem-25530	162	1	[	[	X
fbem-25530	162	2	16	16	NUM
fbem-25530	162	3	]	]	X
fbem-25530	162	4	editorial	editorial	ADJ
fbem-25530	162	5	department	department	NOUN
fbem-25530	162	6	of	of	ADP
fbem-25530	162	7	our	our	PRON
fbem-25530	162	8	journal	journal	NOUN
fbem-25530	162	9	,	,	PUNCT
fbem-25530	162	10	xin	xin	PROPN
fbem-25530	162	11	feng	feng	PROPN
fbem-25530	162	12	.	.	PUNCT
fbem-25530	163	1	auditing	audit	VERB
fbem-25530	163	2	research	research	NOUN
fbem-25530	163	3	,	,	PUNCT
fbem-25530	163	4	2020	2020	NUM
fbem-25530	163	5	,	,	PUNCT
fbem-25530	163	6	(	(	PUNCT
fbem-25530	163	7	06	06	NUM
fbem-25530	163	8	)	)	PUNCT
fbem-25530	163	9	.	.	PUNCT
fbem-25530	164	1	134	134	NUM
fbem-25530	165	1	[	[	SYM
fbem-25530	165	2	17	17	NUM
fbem-25530	165	3	]	]	SYM
fbem-25530	165	4	ye	ye	PROPN
fbem-25530	165	5	,	,	PUNCT
fbem-25530	165	6	c.	c.	PROPN
fbem-25530	165	7	internal	internal	ADJ
fbem-25530	165	8	audit	audit	NOUN
fbem-25530	165	9	of	of	ADP
fbem-25530	165	10	enterprises	enterprise	NOUN
fbem-25530	165	11	[	[	X
fbem-25530	165	12	m].3	m].3	PROPN
fbem-25530	165	13	ed	ed	NOUN
fbem-25530	165	14	.	.	PUNCT
fbem-25530	166	1	beijing	beijing	PROPN
fbem-25530	166	2	.	.	PUNCT
fbem-25530	167	1	china	china	PROPN
fbem-25530	167	2	machine	machine	PROPN
fbem-25530	167	3	press	press	PROPN
fbem-25530	167	4	,	,	PUNCT
fbem-25530	167	5	2018	2018	NUM
fbem-25530	167	6	.	.	PUNCT
fbem-25530	168	1	[	[	X
fbem-25530	168	2	18	18	NUM
fbem-25530	168	3	]	]	SYM
fbem-25530	168	4	yuan	yuan	PROPN
fbem-25530	168	5	,	,	PUNCT
fbem-25530	168	6	l.	l.	PROPN
fbem-25530	168	7	,	,	PUNCT
fbem-25530	168	8	luo	luo	PROPN
fbem-25530	168	9	,	,	PUNCT
fbem-25530	168	10	d.	d.	PROPN
fbem-25530	168	11	&	&	CCONJ
fbem-25530	168	12	guo	guo	PROPN
fbem-25530	168	13	,	,	PUNCT
fbem-25530	168	14	m.	m.	NOUN
fbem-25530	168	15	et	et	PROPN
fbem-25530	168	16	al	al	PROPN
fbem-25530	168	17	.	.	PUNCT
fbem-25530	169	1	internal	internal	ADJ
fbem-25530	169	2	audit	audit	NOUN
fbem-25530	169	3	of	of	ADP
fbem-25530	169	4	state	state	NOUN
fbem-25530	169	5	-	-	PUNCT
fbem-25530	169	6	owned	own	VERB
fbem-25530	169	7	enterprises	enterprise	NOUN
fbem-25530	169	8	in	in	ADP
fbem-25530	169	9	the	the	DET
fbem-25530	169	10	new	new	ADJ
fbem-25530	169	11	era	era	NOUN
fbem-25530	169	12	:	:	PUNCT
fbem-25530	169	13	current	current	ADJ
fbem-25530	169	14	situation	situation	NOUN
fbem-25530	169	15	,	,	PUNCT
fbem-25530	169	16	development	development	NOUN
fbem-25530	169	17	and	and	CCONJ
fbem-25530	169	18	challenge	challenge	NOUN
fbem-25530	169	19	:	:	PUNCT
fbem-25530	169	20	empirical	empirical	ADJ
fbem-25530	169	21	evidence	evidence	NOUN
fbem-25530	169	22	from	from	ADP
fbem-25530	169	23	questionnaire	questionnaire	NOUN
fbem-25530	169	24	survey	survey	NOUN
fbem-25530	169	25	.	.	PUNCT
fbem-25530	170	1	accounting	accounting	NOUN
fbem-25530	170	2	monthly,(21	monthly,(21	PROPN
fbem-25530	170	3	)	)	PUNCT
fbem-25530	170	4	(	(	PUNCT
fbem-25530	170	5	2021	2021	NUM
fbem-25530	170	6	)	)	PUNCT
fbem-25530	170	7	.	.	PUNCT
fbem-25530	171	1	[	[	X
fbem-25530	171	2	19	19	NUM
fbem-25530	171	3	]	]	X
fbem-25530	171	4	zhang	zhang	PROPN
fbem-25530	171	5	,	,	PUNCT
fbem-25530	171	6	q.	q.	PROPN
fbem-25530	171	7	,	,	PUNCT
fbem-25530	171	8	he	he	PRON
fbem-25530	171	9	,	,	PUNCT
fbem-25530	171	10	j.	j.	PROPN
fbem-25530	171	11	&	&	CCONJ
fbem-25530	171	12	rui	rui	PROPN
fbem-25530	171	13	,	,	PUNCT
fbem-25530	171	14	b.	b.	PROPN
fbem-25530	172	1	the	the	DET
fbem-25530	172	2	historical	historical	ADJ
fbem-25530	172	3	evolution	evolution	NOUN
fbem-25530	172	4	of	of	ADP
fbem-25530	172	5	the	the	DET
fbem-25530	172	6	relationship	relationship	NOUN
fbem-25530	172	7	between	between	ADP
fbem-25530	172	8	internal	internal	ADJ
fbem-25530	172	9	audit	audit	NOUN
fbem-25530	172	10	work	work	NOUN
fbem-25530	172	11	mode	mode	NOUN
fbem-25530	172	12	and	and	CCONJ
fbem-25530	172	13	informatization	informatization	NOUN
fbem-25530	172	14	--	--	PUNCT
fbem-25530	172	15	based	base	VERB
fbem-25530	172	16	on	on	ADP
fbem-25530	172	17	the	the	DET
fbem-25530	172	18	analysis	analysis	NOUN
fbem-25530	172	19	of	of	ADP
fbem-25530	172	20	information	information	NOUN
fbem-25530	172	21	technology	technology	NOUN
fbem-25530	172	22	.	.	PUNCT
fbem-25530	173	1	accounting	account	VERB
fbem-25530	173	2	monthly	monthly	ADV
fbem-25530	173	3	,	,	PUNCT
fbem-25530	173	4	2022	2022	NUM
fbem-25530	173	5	,	,	PUNCT
fbem-25530	173	6	(	(	PUNCT
fbem-25530	173	7	02	02	NUM
fbem-25530	173	8	)	)	PUNCT
fbem-25530	173	9	.	.	PUNCT
fbem-25530	174	1	[	[	X
fbem-25530	174	2	20	20	NUM
fbem-25530	174	3	]	]	SYM
fbem-25530	174	4	zhang	zhang	PROPN
fbem-25530	174	5	,	,	PUNCT
fbem-25530	174	6	q.	q.	PROPN
fbem-25530	174	7	,	,	PUNCT
fbem-25530	174	8	xing	xing	PROPN
fbem-25530	174	9	,	,	PUNCT
fbem-25530	174	10	c.	c.	PROPN
fbem-25530	174	11	,	,	PUNCT
fbem-25530	174	12	rui	rui	PROPN
fbem-25530	174	13	,	,	PUNCT
fbem-25530	174	14	b.	b.	PROPN
fbem-25530	174	15	et	et	PROPN
fbem-25530	174	16	al	al	PROPN
fbem-25530	174	17	.	.	PUNCT
fbem-25530	175	1	new	new	ADJ
fbem-25530	175	2	generation	generation	NOUN
fbem-25530	175	3	of	of	ADP
fbem-25530	175	4	internal	internal	ADJ
fbem-25530	175	5	audit	audit	NOUN
fbem-25530	175	6	:	:	PUNCT
fbem-25530	175	7	digitalization	digitalization	NOUN
fbem-25530	175	8	and	and	CCONJ
fbem-25530	175	9	intelligentization	intelligentization	NOUN
fbem-25530	176	1	[	[	X
fbem-25530	176	2	j	j	X
fbem-25530	176	3	]	]	X
fbem-25530	176	4	.	.	PUNCT
fbem-25530	177	1	auditing	audit	VERB
fbem-25530	177	2	research	research	NOUN
fbem-25530	177	3	,	,	PUNCT
fbem-25530	177	4	2020	2020	NUM
fbem-25530	177	5	(	(	PUNCT
fbem-25530	177	6	5	5	NUM
fbem-25530	177	7	):	):	PUNCT
fbem-25530	177	8	113	113	NUM
fbem-25530	177	9	~	~	SYM
fbem-25530	177	10	121	121	NUM
fbem-25530	177	11	.	.	PUNCT
fbem-25530	178	1	[	[	X
fbem-25530	178	2	21	21	NUM
fbem-25530	178	3	]	]	X
fbem-25530	178	4	ma	ma	PROPN
fbem-25530	178	5	s	s	PROPN
fbem-25530	178	6	j	j	PROPN
fbem-25530	178	7	,	,	PUNCT
fbem-25530	178	8	yin	yin	PROPN
fbem-25530	178	9	y	y	PROPN
fbem-25530	178	10	d	d	PROPN
fbem-25530	178	11	,	,	PUNCT
fbem-25530	178	12	huang	huang	PROPN
fbem-25530	178	13	j	j	PROPN
fbem-25530	178	14	m	m	PROPN
fbem-25530	178	15	,	,	PUNCT
fbem-25530	178	16	zeng	zeng	PROPN
fbem-25530	178	17	c	c	PROPN
fbem-25530	178	18	y.	y.	PROPN
fbem-25530	178	19	research	research	PROPN
fbem-25530	178	20	on	on	ADP
fbem-25530	178	21	china	china	PROPN
fbem-25530	178	22	's	's	PART
fbem-25530	178	23	economic	economic	ADJ
fbem-25530	178	24	and	and	CCONJ
fbem-25530	178	25	market	market	NOUN
fbem-25530	178	26	changes	change	NOUN
fbem-25530	178	27	under	under	ADP
fbem-25530	178	28	the	the	DET
fbem-25530	178	29	impact	impact	NOUN
fbem-25530	178	30	of	of	ADP
fbem-25530	178	31	covid-19	covid-19	PROPN
fbem-25530	178	32	.	.	PUNCT
fbem-25530	179	1	china	china	PROPN
fbem-25530	179	2	market	market	PROPN
fbem-25530	179	3	,	,	PUNCT
fbem-25530	179	4	2022(28	2022(28	NUM
fbem-25530	179	5	)	)	PUNCT
fbem-25530	179	6	,	,	PUNCT
fbem-25530	179	7	13	13	NUM
fbem-25530	179	8	-	-	SYM
fbem-25530	179	9	15	15	NUM
fbem-25530	179	10	.	.	PUNCT
fbem-25530	180	1	[	[	X
fbem-25530	180	2	22	22	NUM
fbem-25530	180	3	]	]	X
fbem-25530	180	4	liu	liu	PROPN
fbem-25530	180	5	,	,	PUNCT
fbem-25530	180	6	s.	s.	PROPN
fbem-25530	180	7	the	the	DET
fbem-25530	180	8	impact	impact	NOUN
fbem-25530	180	9	of	of	ADP
fbem-25530	180	10	covid-19	covid-19	PROPN
fbem-25530	180	11	on	on	ADP
fbem-25530	180	12	china	china	PROPN
fbem-25530	180	13	's	's	PART
fbem-25530	180	14	regional	regional	ADJ
fbem-25530	180	15	economy	economy	NOUN
fbem-25530	180	16	.	.	PUNCT
fbem-25530	181	1	geographical	geographical	ADJ
fbem-25530	181	2	research	research	NOUN
fbem-25530	181	3	,	,	PUNCT
fbem-25530	181	4	2021	2021	NUM
fbem-25530	181	5	,	,	PUNCT
fbem-25530	181	6	40(02	40(02	NUM
fbem-25530	181	7	)	)	PUNCT
fbem-25530	181	8	,	,	PUNCT
fbem-25530	181	9	310	310	NUM
fbem-25530	181	10	-	-	SYM
fbem-25530	181	11	325	325	NUM
fbem-25530	181	12	.	.	PUNCT
fbem-25530	182	1	[	[	X
fbem-25530	182	2	23	23	NUM
fbem-25530	182	3	]	]	X
fbem-25530	182	4	qu	qu	PROPN
fbem-25530	182	5	,	,	PUNCT
fbem-25530	182	6	y.	y.	PROPN
fbem-25530	182	7	&	&	CCONJ
fbem-25530	182	8	shi	shi	PROPN
fbem-25530	182	9	,	,	PUNCT
fbem-25530	182	10	x.	x.	PROPN
fbem-25530	182	11	ju	ju	PROPN
fbem-25530	182	12	,	,	PUNCT
fbem-25530	182	13	j.	j.	PROPN
fbem-25530	182	14	comparison	comparison	NOUN
fbem-25530	182	15	of	of	ADP
fbem-25530	182	16	external	external	ADJ
fbem-25530	182	17	quality	quality	NOUN
fbem-25530	182	18	assessment	assessment	NOUN
fbem-25530	182	19	between	between	ADP
fbem-25530	182	20	international	international	PROPN
fbem-25530	182	21	institute	institute	PROPN
fbem-25530	182	22	of	of	ADP
fbem-25530	182	23	internal	internal	ADJ
fbem-25530	182	24	auditors	auditor	NOUN
fbem-25530	182	25	and	and	CCONJ
fbem-25530	182	26	china	china	PROPN
fbem-25530	182	27	institute	institute	PROPN
fbem-25530	182	28	of	of	ADP
fbem-25530	182	29	internal	internal	ADJ
fbem-25530	182	30	audit	audit	NOUN
fbem-25530	182	31	:	:	PUNCT
fbem-25530	182	32	a	a	DET
fbem-25530	182	33	case	case	NOUN
fbem-25530	182	34	study	study	NOUN
fbem-25530	182	35	of	of	ADP
fbem-25530	182	36	internal	internal	ADJ
fbem-25530	182	37	audit	audit	NOUN
fbem-25530	182	38	quality	quality	NOUN
fbem-25530	182	39	assessment	assessment	NOUN
fbem-25530	182	40	of	of	ADP
fbem-25530	182	41	two	two	NUM
fbem-25530	182	42	chinese	chinese	ADJ
fbem-25530	182	43	enterprises	enterprise	NOUN
fbem-25530	182	44	.	.	PUNCT
fbem-25530	183	1	china	china	PROPN
fbem-25530	183	2	internal	internal	ADJ
fbem-25530	183	3	audit	audit	PROPN
fbem-25530	183	4	,	,	PUNCT
fbem-25530	183	5	2013	2013	NUM
fbem-25530	183	6	,	,	PUNCT
fbem-25530	183	7	(	(	PUNCT
fbem-25530	183	8	06	06	NUM
fbem-25530	183	9	)	)	PUNCT
fbem-25530	183	10	.	.	PUNCT
fbem-25530	184	1	[	[	X
fbem-25530	184	2	24	24	NUM
fbem-25530	184	3	]	]	X
fbem-25530	184	4	zhu	zhu	PROPN
fbem-25530	184	5	,	,	PUNCT
fbem-25530	184	6	r.	r.	PROPN
fbem-25530	184	7	&	&	CCONJ
fbem-25530	184	8	li	li	PROPN
fbem-25530	184	9	,	,	PUNCT
fbem-25530	184	10	x.	x.	PROPN
fbem-25530	184	11	financial	financial	ADJ
fbem-25530	184	12	irregularities	irregularity	NOUN
fbem-25530	184	13	,	,	PUNCT
fbem-25530	184	14	corporate	corporate	ADJ
fbem-25530	184	15	life	life	NOUN
fbem-25530	184	16	cycle	cycle	NOUN
fbem-25530	184	17	and	and	CCONJ
fbem-25530	184	18	auditor	auditor	NOUN
fbem-25530	184	19	decisions	decision	NOUN
fbem-25530	184	20	.	.	PUNCT
fbem-25530	185	1	friends	friend	NOUN
fbem-25530	185	2	of	of	ADP
fbem-25530	185	3	accounting	accounting	NOUN
fbem-25530	185	4	,	,	PUNCT
fbem-25530	185	5	2022	2022	NUM
fbem-25530	185	6	,	,	PUNCT
fbem-25530	185	7	(	(	PUNCT
fbem-25530	185	8	12	12	NUM
fbem-25530	185	9	)	)	PUNCT
fbem-25530	185	10	,	,	PUNCT
fbem-25530	185	11	1723	1723	NUM
fbem-25530	185	12	.	.	PUNCT
fbem-25530	186	1	[	[	X
fbem-25530	186	2	25	25	NUM
fbem-25530	186	3	]	]	X
fbem-25530	186	4	chen	chen	PROPN
fbem-25530	186	5	,	,	PUNCT
fbem-25530	186	6	l.	l.	PROPN
fbem-25530	186	7	some	some	DET
fbem-25530	186	8	thoughts	thought	NOUN
fbem-25530	186	9	on	on	ADP
fbem-25530	186	10	the	the	DET
fbem-25530	186	11	internal	internal	ADJ
fbem-25530	186	12	audit	audit	NOUN
fbem-25530	186	13	problems	problem	NOUN
fbem-25530	186	14	of	of	ADP
fbem-25530	186	15	large	large	ADJ
fbem-25530	186	16	state	state	NOUN
fbem-25530	186	17	-	-	PUNCT
fbem-25530	186	18	owned	own	VERB
fbem-25530	186	19	enterprises	enterprise	NOUN
fbem-25530	186	20	[	[	X
fbem-25530	186	21	j	j	X
fbem-25530	186	22	]	]	X
fbem-25530	186	23	.	.	PUNCT
fbem-25530	187	1	finance	finance	NOUN
fbem-25530	187	2	and	and	CCONJ
fbem-25530	187	3	accounting	accounting	NOUN
fbem-25530	187	4	,	,	PUNCT
fbem-25530	187	5	2018	2018	NUM
fbem-25530	187	6	,	,	PUNCT
fbem-25530	187	7	(	(	PUNCT
fbem-25530	187	8	09):75	09):75	NUM
fbem-25530	187	9	-	-	SYM
fbem-25530	187	10	76	76	NUM
fbem-25530	187	11	.	.	PUNCT
fbem-25530	188	1	[	[	X
fbem-25530	188	2	26	26	NUM
fbem-25530	188	3	]	]	X
fbem-25530	188	4	chen	chen	PROPN
fbem-25530	188	5	,	,	PUNCT
fbem-25530	188	6	l.	l.	PROPN
fbem-25530	188	7	,	,	PUNCT
fbem-25530	188	8	zhang	zhang	PROPN
fbem-25530	188	9	,	,	PUNCT
fbem-25530	188	10	l.	l.	PROPN
fbem-25530	188	11	&	&	CCONJ
fbem-25530	188	12	zhu	zhu	PROPN
fbem-25530	188	13	,	,	PUNCT
fbem-25530	188	14	h.	h.	PROPN
fbem-25530	188	15	can	can	AUX
fbem-25530	188	16	state	state	PROPN
fbem-25530	188	17	audits	audits	NOUN
fbem-25530	188	18	play	play	VERB
fbem-25530	188	19	an	an	DET
fbem-25530	188	20	anticorruption	anticorruption	NOUN
fbem-25530	188	21	role	role	NOUN
fbem-25530	188	22	?	?	PUNCT
fbem-25530	189	1	auditing	auditing	NOUN
fbem-25530	189	2	research	research	NOUN
fbem-25530	189	3	,	,	PUNCT
fbem-25530	189	4	2016	2016	NUM
fbem-25530	189	5	,	,	PUNCT
fbem-25530	189	6	(	(	PUNCT
fbem-25530	189	7	03):48	03):48	NUM
fbem-25530	189	8	-	-	SYM
fbem-25530	189	9	55	55	NUM
fbem-25530	189	10	.	.	PUNCT
fbem-25530	190	1	[	[	X
fbem-25530	190	2	27	27	NUM
fbem-25530	190	3	]	]	SYM
fbem-25530	190	4	li	li	PROPN
fbem-25530	190	5	,	,	PUNCT
fbem-25530	190	6	y.	y.	PROPN
fbem-25530	190	7	&	&	CCONJ
fbem-25530	190	8	li	li	PROPN
fbem-25530	190	9	,	,	PUNCT
fbem-25530	190	10	p.	p.	PROPN
fbem-25530	190	11	c.	c.	PROPN
fbem-25530	190	12	research	research	NOUN
fbem-25530	190	13	on	on	ADP
fbem-25530	190	14	the	the	DET
fbem-25530	190	15	influence	influence	NOUN
fbem-25530	190	16	of	of	ADP
fbem-25530	190	17	corporate	corporate	ADJ
fbem-25530	190	18	internal	internal	ADJ
fbem-25530	190	19	governance	governance	NOUN
fbem-25530	190	20	layer	layer	NOUN
fbem-25530	190	21	characteristics	characteristic	NOUN
fbem-25530	190	22	on	on	ADP
fbem-25530	190	23	internal	internal	ADJ
fbem-25530	190	24	control	control	NOUN
fbem-25530	190	25	:	:	PUNCT
fbem-25530	190	26	a	a	DET
fbem-25530	190	27	literature	literature	NOUN
fbem-25530	190	28	review	review	NOUN
fbem-25530	191	1	[	[	X
fbem-25530	191	2	j	j	X
fbem-25530	191	3	]	]	X
fbem-25530	191	4	.	.	PUNCT
fbem-25530	192	1	finance	finance	NOUN
fbem-25530	192	2	and	and	CCONJ
fbem-25530	192	3	accounting	accounting	NOUN
fbem-25530	192	4	communication	communication	NOUN
fbem-25530	192	5	,	,	PUNCT
fbem-25530	192	6	2022	2022	NUM
fbem-25530	192	7	,	,	PUNCT
fbem-25530	192	8	(	(	PUNCT
fbem-25530	192	9	02):20	02):20	NOUN
fbem-25530	192	10	-	-	SYM
fbem-25530	192	11	26	26	NUM
fbem-25530	192	12	+	+	NOUN
fbem-25530	192	13	100	100	NUM
fbem-25530	192	14	.	.	PUNCT
fbem-25530	193	1	[	[	X
fbem-25530	193	2	28	28	NUM
fbem-25530	193	3	]	]	X
fbem-25530	193	4	wang	wang	PROPN
fbem-25530	193	5	,	,	PUNCT
fbem-25530	193	6	j.	j.	PROPN
fbem-25530	193	7	,	,	PUNCT
fbem-25530	193	8	yan	yan	PROPN
fbem-25530	193	9	,	,	PUNCT
fbem-25530	193	10	w.	w.	PROPN
fbem-25530	193	11	&	&	CCONJ
fbem-25530	193	12	yin	yin	PROPN
fbem-25530	193	13	,	,	PUNCT
fbem-25530	193	14	e.	e.	PROPN
fbem-25530	193	15	et	et	PROPN
fbem-25530	193	16	al	al	PROPN
fbem-25530	193	17	.	.	PROPN
fbem-25530	193	18	summary	summary	NOUN
fbem-25530	193	19	of	of	ADP
fbem-25530	193	20	the	the	DET
fbem-25530	193	21	framework	framework	NOUN
fbem-25530	193	22	opinions	opinion	NOUN
fbem-25530	193	23	on	on	ADP
fbem-25530	193	24	some	some	DET
fbem-25530	193	25	major	major	ADJ
fbem-25530	193	26	issues	issue	NOUN
fbem-25530	193	27	concerning	concern	VERB
fbem-25530	193	28	the	the	DET
fbem-25530	193	29	improvement	improvement	NOUN
fbem-25530	193	30	of	of	ADP
fbem-25530	193	31	audit	audit	NOUN
fbem-25530	193	32	system	system	NOUN
fbem-25530	194	1	[	[	X
fbem-25530	194	2	j	j	X
fbem-25530	194	3	]	]	X
fbem-25530	194	4	.	.	PUNCT
fbem-25530	195	1	journal	journal	PROPN
fbem-25530	195	2	of	of	ADP
fbem-25530	195	3	audit	audit	NOUN
fbem-25530	195	4	and	and	CCONJ
fbem-25530	195	5	economics	economic	NOUN
fbem-25530	195	6	,	,	PUNCT
fbem-25530	195	7	2016	2016	NUM
fbem-25530	195	8	(	(	PUNCT
fbem-25530	195	9	1	1	NUM
fbem-25530	195	10	):	):	PUNCT
fbem-25530	195	11	3	3	NUM
fbem-25530	195	12	~	~	SYM
fbem-25530	195	13	17	17	NUM
fbem-25530	195	14	.	.	PUNCT
fbem-25530	196	1	[	[	X
fbem-25530	196	2	29	29	NUM
fbem-25530	196	3	]	]	X
fbem-25530	196	4	wang	wang	PROPN
fbem-25530	196	5	,	,	PUNCT
fbem-25530	196	6	y.	y.	PROPN
fbem-25530	196	7	research	research	PROPN
fbem-25530	196	8	on	on	ADP
fbem-25530	196	9	audit	audit	NOUN
fbem-25530	196	10	supervision	supervision	NOUN
fbem-25530	196	11	and	and	CCONJ
fbem-25530	196	12	rectification	rectification	NOUN
fbem-25530	196	13	right	right	NOUN
fbem-25530	196	14	and	and	CCONJ
fbem-25530	196	15	its	its	PRON
fbem-25530	196	16	realization	realization	NOUN
fbem-25530	196	17	mechanism	mechanism	NOUN
fbem-25530	196	18	from	from	ADP
fbem-25530	196	19	the	the	DET
fbem-25530	196	20	perspective	perspective	NOUN
fbem-25530	196	21	of	of	ADP
fbem-25530	196	22	supervision	supervision	NOUN
fbem-25530	197	1	[	[	X
fbem-25530	197	2	j	j	X
fbem-25530	197	3	]	]	X
fbem-25530	197	4	.	.	PUNCT
fbem-25530	198	1	auditing	audit	VERB
fbem-25530	198	2	research	research	NOUN
fbem-25530	198	3	,	,	PUNCT
fbem-25530	198	4	2020	2020	NUM
fbem-25530	198	5	.	.	PUNCT
fbem-25530	199	1	(	(	PUNCT
fbem-25530	199	2	4	4	NUM
fbem-25530	199	3	):	):	PUNCT
fbem-25530	199	4	22	22	NUM
fbem-25530	199	5	~	~	SYM
fbem-25530	199	6	27	27	NUM
fbem-25530	199	7	+	+	NOUN
fbem-25530	199	8	50	50	NUM
fbem-25530	199	9	.	.	PUNCT
fbem-25530	200	1	[	[	X
fbem-25530	200	2	30	30	NUM
fbem-25530	200	3	]	]	X
fbem-25530	200	4	zhang	zhang	PROPN
fbem-25530	200	5	,	,	PUNCT
fbem-25530	200	6	j.	j.	PROPN
fbem-25530	200	7	,	,	PUNCT
fbem-25530	200	8	hou	hou	PROPN
fbem-25530	200	9	,	,	PUNCT
fbem-25530	200	10	y.	y.	PROPN
fbem-25530	200	11	,	,	PUNCT
fbem-25530	200	12	liu	liu	PROPN
fbem-25530	200	13	,	,	PUNCT
fbem-25530	200	14	p.	p.	NOUN
fbem-25530	200	15	et	et	NOUN
fbem-25530	201	1	al	al	PROPN
fbem-25530	201	2	.	.	PUNCT
fbem-25530	202	1	the	the	DET
fbem-25530	202	2	goal	goal	NOUN
fbem-25530	202	3	requirement	requirement	NOUN
fbem-25530	202	4	and	and	CCONJ
fbem-25530	202	5	strategic	strategic	ADJ
fbem-25530	202	6	path	path	NOUN
fbem-25530	202	7	of	of	ADP
fbem-25530	202	8	high	high	ADJ
fbem-25530	202	9	quality	quality	NOUN
fbem-25530	202	10	development	development	NOUN
fbem-25530	203	1	[	[	X
fbem-25530	203	2	j	j	X
fbem-25530	203	3	]	]	X
fbem-25530	203	4	.	.	PUNCT
fbem-25530	204	1	management	management	NOUN
fbem-25530	204	2	world	world	NOUN
fbem-25530	204	3	,	,	PUNCT
fbem-25530	204	4	2019	2019	NUM
fbem-25530	204	5	(	(	PUNCT
fbem-25530	204	6	7	7	NUM
fbem-25530	204	7	):	):	SYM
fbem-25530	204	8	1	1	NUM
fbem-25530	204	9	~	~	SYM
fbem-25530	204	10	7	7	X
fbem-25530	204	11	.	.	PUNCT
fbem-25530	205	1	[	[	X
fbem-25530	205	2	31	31	NUM
fbem-25530	205	3	]	]	X
fbem-25530	205	4	zhu	zhu	PROPN
fbem-25530	205	5	w	w	PROPN
fbem-25530	205	6	x	x	PROPN
fbem-25530	205	7	,	,	PUNCT
fbem-25530	205	8	zhang	zhang	PROPN
fbem-25530	205	9	p	p	PROPN
fbem-25530	205	10	,	,	PUNCT
fbem-25530	205	11	li	li	PROPN
fbem-25530	205	12	p	p	PROPN
fbem-25530	205	13	f	f	PROPN
fbem-25530	205	14	,	,	PUNCT
fbem-25530	205	15	wang	wang	PROPN
fbem-25530	205	16	z	z	PROPN
fbem-25530	205	17	y.	y.	PROPN
fbem-25530	205	18	dilemma	dilemma	PROPN
fbem-25530	205	19	and	and	CCONJ
fbem-25530	205	20	policy	policy	NOUN
fbem-25530	205	21	efficiency	efficiency	NOUN
fbem-25530	205	22	improvement	improvement	NOUN
fbem-25530	205	23	of	of	ADP
fbem-25530	205	24	micro	micro	NOUN
fbem-25530	205	25	,	,	PUNCT
fbem-25530	205	26	small	small	ADJ
fbem-25530	205	27	and	and	CCONJ
fbem-25530	205	28	medium	medium	ADJ
fbem-25530	205	29	-	-	PUNCT
fbem-25530	205	30	sized	sized	ADJ
fbem-25530	205	31	enterprises	enterprise	NOUN
fbem-25530	205	32	under	under	ADP
fbem-25530	205	33	the	the	DET
fbem-25530	205	34	impact	impact	NOUN
fbem-25530	205	35	of	of	ADP
fbem-25530	205	36	epidemic	epidemic	NOUN
fbem-25530	205	37	:	:	PUNCT
fbem-25530	205	38	an	an	DET
fbem-25530	205	39	analysis	analysis	NOUN
fbem-25530	205	40	based	base	VERB
fbem-25530	205	41	on	on	ADP
fbem-25530	205	42	two	two	NUM
fbem-25530	205	43	national	national	ADJ
fbem-25530	205	44	questionnaire	questionnaire	NOUN
fbem-25530	205	45	surveys	survey	NOUN
fbem-25530	205	46	[	[	X
fbem-25530	205	47	j	j	X
fbem-25530	205	48	]	]	X
fbem-25530	205	49	.	.	PUNCT
fbem-25530	206	1	management	management	NOUN
fbem-25530	206	2	world	world	NOUN
fbem-25530	206	3	,	,	PUNCT
fbem-25530	206	4	2020	2020	NUM
fbem-25530	206	5	,	,	PUNCT
fbem-25530	206	6	36(4):13	36(4):13	NUM
fbem-25530	206	7	-	-	SYM
fbem-25530	206	8	26	26	NUM
fbem-25530	206	9	.	.	PUNCT
fbem-25530	207	1	[	[	X
fbem-25530	207	2	32	32	NUM
fbem-25530	207	3	]	]	PUNCT
fbem-25530	207	4	un	un	PROPN
fbem-25530	207	5	,	,	PUNCT
fbem-25530	207	6	how	how	SCONJ
fbem-25530	207	7	covid-19	covid-19	PROPN
fbem-25530	207	8	is	be	AUX
fbem-25530	207	9	changing	change	VERB
fbem-25530	207	10	the	the	DET
fbem-25530	207	11	world	world	NOUN
fbem-25530	207	12	:	:	PUNCT
fbem-25530	207	13	a	a	DET
fbem-25530	207	14	statistical	statistical	ADJ
fbem-25530	207	15	perspective	perspective	NOUN
fbem-25530	207	16	,	,	PUNCT
fbem-25530	207	17	may	may	AUX
fbem-25530	207	18	2020	2020	NUM
fbem-25530	207	19	.	.	PUNCT
fbem-25530	208	1	[	[	X
fbem-25530	208	2	33	33	NUM
fbem-25530	208	3	]	]	X
fbem-25530	208	4	ege	ege	PROPN
fbem-25530	208	5	,	,	PUNCT
fbem-25530	208	6	m	m	VERB
fbem-25530	208	7	s.	s.	PROPN
fbem-25530	208	8	2015	2015	NUM
fbem-25530	208	9	.	.	PUNCT
fbem-25530	209	1	does	do	AUX
fbem-25530	209	2	internal	internal	ADJ
fbem-25530	209	3	audit	audit	NOUN
fbem-25530	209	4	function	function	NOUN
fbem-25530	209	5	quality	quality	NOUN
fbem-25530	209	6	deter	deter	NOUN
fbem-25530	209	7	management	management	NOUN
fbem-25530	209	8	misconduct	misconduct	NOUN
fbem-25530	209	9	?	?	PUNCT
fbem-25530	210	1	[	[	X
fbem-25530	210	2	j	j	X
fbem-25530	210	3	]	]	X
fbem-25530	210	4	,	,	PUNCT
fbem-25530	210	5	the	the	DET
fbem-25530	210	6	accounting	accounting	NOUN
fbem-25530	210	7	review	review	NOUN
fbem-25530	210	8	,	,	PUNCT
fbem-25530	210	9	90(2):495	90(2):495	PROPN
fbem-25530	210	10	-	-	SYM
fbem-25530	210	11	527	527	NUM
fbem-25530	210	12	[	[	X
fbem-25530	210	13	34	34	NUM
fbem-25530	210	14	]	]	PUNCT
fbem-25530	210	15	prawitt	prawitt	NOUN
fbem-25530	210	16	d	d	NOUN
fbem-25530	210	17	f	f	PROPN
fbem-25530	210	18	,	,	PUNCT
fbem-25530	210	19	j	j	PROPN
fbem-25530	210	20	l	l	PROPN
fbem-25530	210	21	smith	smith	PROPN
fbem-25530	210	22	,	,	PUNCT
fbem-25530	210	23	d	d	X
fbem-25530	210	24	a	a	DET
fbem-25530	210	25	wood	wood	NOUN
fbem-25530	210	26	.	.	PUNCT
fbem-25530	211	1	2009	2009	NUM
fbem-25530	211	2	.	.	PUNCT
fbem-25530	212	1	internal	internal	ADJ
fbem-25530	212	2	audit	audit	NOUN
fbem-25530	212	3	quality	quality	NOUN
fbem-25530	212	4	and	and	CCONJ
fbem-25530	212	5	earnings	earning	NOUN
fbem-25530	212	6	management	management	NOUN
fbem-25530	213	1	[	[	X
fbem-25530	213	2	j	j	X
fbem-25530	213	3	]	]	X
fbem-25530	213	4	.	.	PUNCT
fbem-25530	214	1	the	the	DET
fbem-25530	214	2	accounting	accounting	NOUN
fbem-25530	214	3	review	review	NOUN
fbem-25530	214	4	,	,	PUNCT
fbem-25530	214	5	84(4):1255	84(4):1255	PROPN
fbem-25530	214	6	-	-	SYM
fbem-25530	214	7	1280	1280	NUM
fbem-25530	214	8	.	.	PUNCT