id	sid	tid	token	lemma	pos
fbem-27247	1	1	frontiers	frontier	NOUN
fbem-27247	1	2	in	in	ADP
fbem-27247	1	3	business	business	NOUN
fbem-27247	1	4	,	,	PUNCT
fbem-27247	1	5	economics	economic	NOUN
fbem-27247	1	6	and	and	CCONJ
fbem-27247	1	7	management	management	NOUN
fbem-27247	1	8	issn	issn	PROPN
fbem-27247	1	9	:	:	PUNCT
fbem-27247	1	10	2766	2766	NUM
fbem-27247	1	11	-	-	PUNCT
fbem-27247	1	12	824x	824x	NUM
fbem-27247	1	13	|	|	ADJ
fbem-27247	1	14	vol	vol	NOUN
fbem-27247	1	15	.	.	PROPN
fbem-27247	1	16	17	17	NUM
fbem-27247	1	17	,	,	PUNCT
fbem-27247	1	18	no	no	INTJ
fbem-27247	1	19	.	.	NOUN
fbem-27247	1	20	2	2	NUM
fbem-27247	1	21	,	,	PUNCT
fbem-27247	1	22	2024	2024	NUM
fbem-27247	1	23	6	6	NUM
fbem-27247	1	24	research	research	NOUN
fbem-27247	1	25	on	on	ADP
fbem-27247	1	26	the	the	DET
fbem-27247	1	27	application	application	NOUN
fbem-27247	1	28	of	of	ADP
fbem-27247	1	29	big	big	ADJ
fbem-27247	1	30	data	datum	NOUN
fbem-27247	1	31	auditing	auditing	NOUN
fbem-27247	1	32	in	in	ADP
fbem-27247	1	33	y	y	PROPN
fbem-27247	1	34	city	city	PROPN
fbem-27247	1	35	audit	audit	PROPN
fbem-27247	1	36	bureau	bureau	PROPN
fbem-27247	1	37	juan	juan	PROPN
fbem-27247	1	38	zhao	zhao	PROPN
fbem-27247	1	39	business	business	PROPN
fbem-27247	1	40	school	school	PROPN
fbem-27247	1	41	of	of	ADP
fbem-27247	1	42	northwest	northwest	PROPN
fbem-27247	1	43	university	university	PROPN
fbem-27247	1	44	of	of	ADP
fbem-27247	1	45	political	political	ADJ
fbem-27247	1	46	science	science	NOUN
fbem-27247	1	47	and	and	CCONJ
fbem-27247	1	48	law	law	NOUN
fbem-27247	1	49	,	,	PUNCT
fbem-27247	1	50	xi’an	xi’an	PROPN
fbem-27247	1	51	,	,	PUNCT
fbem-27247	1	52	610100	610100	NUM
fbem-27247	1	53	,	,	PUNCT
fbem-27247	1	54	china	china	PROPN
fbem-27247	1	55	abstract	abstract	PROPN
fbem-27247	1	56	:	:	PUNCT
fbem-27247	1	57	big	big	ADJ
fbem-27247	1	58	data	datum	NOUN
fbem-27247	1	59	auditing	auditing	NOUN
fbem-27247	1	60	has	have	AUX
fbem-27247	1	61	become	become	VERB
fbem-27247	1	62	an	an	DET
fbem-27247	1	63	ability	ability	NOUN
fbem-27247	1	64	that	that	SCONJ
fbem-27247	1	65	national	national	ADJ
fbem-27247	1	66	auditing	auditing	NOUN
fbem-27247	1	67	institutions	institution	NOUN
fbem-27247	1	68	must	must	AUX
fbem-27247	1	69	master	master	VERB
fbem-27247	1	70	and	and	CCONJ
fbem-27247	1	71	improve	improve	VERB
fbem-27247	1	72	rapidly	rapidly	ADV
fbem-27247	1	73	at	at	ADP
fbem-27247	1	74	present.it	present.it	PROPN
fbem-27247	1	75	is	be	AUX
fbem-27247	1	76	an	an	DET
fbem-27247	1	77	inevitable	inevitable	ADJ
fbem-27247	1	78	choice	choice	NOUN
fbem-27247	1	79	for	for	ADP
fbem-27247	1	80	national	national	ADJ
fbem-27247	1	81	auditing	auditing	NOUN
fbem-27247	1	82	institutions	institution	NOUN
fbem-27247	1	83	to	to	PART
fbem-27247	1	84	meet	meet	VERB
fbem-27247	1	85	the	the	DET
fbem-27247	1	86	challenges	challenge	NOUN
fbem-27247	1	87	of	of	ADP
fbem-27247	1	88	the	the	DET
fbem-27247	1	89	times	time	NOUN
fbem-27247	1	90	,	,	PUNCT
fbem-27247	1	91	fulfill	fulfill	NOUN
fbem-27247	1	92	auditing	auditing	NOUN
fbem-27247	1	93	fu	fu	NOUN
fbem-27247	1	94	nctions	nction	NOUN
fbem-27247	1	95	and	and	CCONJ
fbem-27247	1	96	break	break	VERB
fbem-27247	1	97	through	through	ADP
fbem-27247	1	98	auditing	auditing	NOUN
fbem-27247	1	99	bottlenecks.against	bottlenecks.against	ADP
fbem-27247	1	100	this	this	DET
fbem-27247	1	101	background	background	NOUN
fbem-27247	1	102	,	,	PUNCT
fbem-27247	1	103	this	this	DET
fbem-27247	1	104	paper	paper	NOUN
fbem-27247	1	105	takes	take	VERB
fbem-27247	1	106	the	the	DET
fbem-27247	1	107	application	application	NOUN
fbem-27247	1	108	research	research	NOUN
fbem-27247	1	109	of	of	ADP
fbem-27247	1	110	big	big	ADJ
fbem-27247	1	111	data	datum	NOUN
fbem-27247	1	112	auditing	auditing	NOUN
fbem-27247	1	113	in	in	ADP
fbem-27247	1	114	national	national	ADJ
fbem-27247	1	115	auditing	auditing	NOUN
fbem-27247	1	116	institutions	institution	NOUN
fbem-27247	1	117	as	as	ADP
fbem-27247	1	118	the	the	DET
fbem-27247	1	119	topic	topic	NOUN
fbem-27247	1	120	,	,	PUNCT
fbem-27247	1	121	sorts	sort	VERB
fbem-27247	1	122	out	out	ADP
fbem-27247	1	123	the	the	DET
fbem-27247	1	124	existing	exist	VERB
fbem-27247	1	125	problems	problem	NOUN
fbem-27247	1	126	and	and	CCONJ
fbem-27247	1	127	their	their	PRON
fbem-27247	1	128	causes	cause	NOUN
fbem-27247	1	129	,	,	PUNCT
fbem-27247	1	130	and	and	CCONJ
fbem-27247	1	131	puts	put	VERB
fbem-27247	1	132	forward	forward	ADV
fbem-27247	1	133	corresponding	corresponding	ADJ
fbem-27247	1	134	improvement	improvement	NOUN
fbem-27247	1	135	suggestions	suggestion	NOUN
fbem-27247	1	136	.	.	PUNCT
fbem-27247	2	1	keywords	keyword	NOUN
fbem-27247	2	2	:	:	PUNCT
fbem-27247	2	3	big	big	ADJ
fbem-27247	2	4	data	datum	NOUN
fbem-27247	2	5	,	,	PUNCT
fbem-27247	2	6	big	big	ADJ
fbem-27247	2	7	data	datum	NOUN
fbem-27247	2	8	auditing	auditing	NOUN
fbem-27247	2	9	,	,	PUNCT
fbem-27247	2	10	government	government	NOUN
fbem-27247	2	11	auditing	auditing	NOUN
fbem-27247	2	12	.	.	PUNCT
fbem-27247	3	1	1	1	X
fbem-27247	3	2	.	.	X
fbem-27247	4	1	introduction	introduction	NOUN
fbem-27247	4	2	human	human	ADJ
fbem-27247	4	3	society	society	NOUN
fbem-27247	4	4	has	have	AUX
fbem-27247	4	5	entered	enter	VERB
fbem-27247	4	6	the	the	DET
fbem-27247	4	7	era	era	NOUN
fbem-27247	4	8	of	of	ADP
fbem-27247	4	9	big	big	ADJ
fbem-27247	4	10	data	datum	NOUN
fbem-27247	4	11	,	,	PUNCT
fbem-27247	4	12	which	which	PRON
fbem-27247	4	13	is	be	AUX
fbem-27247	4	14	marked	mark	VERB
fbem-27247	4	15	by	by	ADP
fbem-27247	4	16	the	the	DET
fbem-27247	4	17	possession	possession	NOUN
fbem-27247	4	18	of	of	ADP
fbem-27247	4	19	massive	massive	ADJ
fbem-27247	4	20	data	datum	NOUN
fbem-27247	4	21	and	and	CCONJ
fbem-27247	4	22	complex	complex	ADJ
fbem-27247	4	23	big	big	ADJ
fbem-27247	4	24	data	datum	NOUN
fbem-27247	4	25	technologies	technology	NOUN
fbem-27247	4	26	.	.	PUNCT
fbem-27247	5	1	against	against	ADP
fbem-27247	5	2	the	the	DET
fbem-27247	5	3	backdrop	backdrop	NOUN
fbem-27247	5	4	of	of	ADP
fbem-27247	5	5	the	the	DET
fbem-27247	5	6	big	big	ADJ
fbem-27247	5	7	data	data	PROPN
fbem-27247	5	8	era	era	NOUN
fbem-27247	5	9	,	,	PUNCT
fbem-27247	5	10	audited	audit	VERB
fbem-27247	5	11	entities	entity	NOUN
fbem-27247	5	12	have	have	AUX
fbem-27247	5	13	been	be	AUX
fbem-27247	5	14	carrying	carry	VERB
fbem-27247	5	15	out	out	ADP
fbem-27247	5	16	reforms	reform	NOUN
fbem-27247	5	17	and	and	CCONJ
fbem-27247	5	18	innovations	innovation	NOUN
fbem-27247	5	19	one	one	NUM
fbem-27247	5	20	after	after	ADP
fbem-27247	5	21	another	another	PRON
fbem-27247	5	22	.	.	PUNCT
fbem-27247	6	1	they	they	PRON
fbem-27247	6	2	conduct	conduct	VERB
fbem-27247	6	3	their	their	PRON
fbem-27247	6	4	business	business	NOUN
fbem-27247	6	5	by	by	ADP
fbem-27247	6	6	applying	apply	VERB
fbem-27247	6	7	modern	modern	ADJ
fbem-27247	6	8	information	information	NOUN
fbem-27247	6	9	technologies	technology	NOUN
fbem-27247	6	10	such	such	ADJ
fbem-27247	6	11	as	as	ADP
fbem-27247	6	12	big	big	ADJ
fbem-27247	6	13	data	datum	NOUN
fbem-27247	6	14	,	,	PUNCT
fbem-27247	6	15	internet	internet	NOUN
fbem-27247	6	16	plus	plus	NOUN
fbem-27247	6	17	,	,	PUNCT
fbem-27247	6	18	cloud	cloud	NOUN
fbem-27247	6	19	computing	computing	NOUN
fbem-27247	6	20	,	,	PUNCT
fbem-27247	6	21	artificial	artificial	ADJ
fbem-27247	6	22	intelligence	intelligence	NOUN
fbem-27247	6	23	and	and	CCONJ
fbem-27247	6	24	5	5	NUM
fbem-27247	6	25	g	g	NOUN
fbem-27247	6	26	communication	communication	NOUN
fbem-27247	6	27	,	,	PUNCT
fbem-27247	6	28	continuously	continuously	ADV
fbem-27247	6	29	improving	improve	VERB
fbem-27247	6	30	their	their	PRON
fbem-27247	6	31	own	own	ADJ
fbem-27247	6	32	informatization	informatization	NOUN
fbem-27247	6	33	construction	construction	NOUN
fbem-27247	6	34	level	level	NOUN
fbem-27247	6	35	and	and	CCONJ
fbem-27247	6	36	building	build	VERB
fbem-27247	6	37	intelligent	intelligent	ADJ
fbem-27247	6	38	work	work	NOUN
fbem-27247	6	39	models	model	NOUN
fbem-27247	6	40	.	.	PUNCT
fbem-27247	7	1	when	when	SCONJ
fbem-27247	7	2	facing	face	VERB
fbem-27247	7	3	the	the	DET
fbem-27247	7	4	large	large	ADJ
fbem-27247	7	5	amount	amount	NOUN
fbem-27247	7	6	of	of	ADP
fbem-27247	7	7	electronic	electronic	ADJ
fbem-27247	7	8	data	datum	NOUN
fbem-27247	7	9	and	and	CCONJ
fbem-27247	7	10	advanced	advanced	ADJ
fbem-27247	7	11	information	information	NOUN
fbem-27247	7	12	systems	system	NOUN
fbem-27247	7	13	of	of	ADP
fbem-27247	7	14	the	the	DET
fbem-27247	7	15	audited	audit	VERB
fbem-27247	7	16	entities	entity	NOUN
fbem-27247	7	17	,	,	PUNCT
fbem-27247	7	18	if	if	SCONJ
fbem-27247	7	19	national	national	ADJ
fbem-27247	7	20	auditing	auditing	NOUN
fbem-27247	7	21	institutions	institution	NOUN
fbem-27247	7	22	still	still	ADV
fbem-27247	7	23	conduct	conduct	VERB
fbem-27247	7	24	audits	audits	NOUN
fbem-27247	7	25	by	by	ADP
fbem-27247	7	26	traditional	traditional	ADJ
fbem-27247	7	27	means	mean	NOUN
fbem-27247	7	28	,	,	PUNCT
fbem-27247	7	29	they	they	PRON
fbem-27247	7	30	are	be	AUX
fbem-27247	7	31	likely	likely	ADJ
fbem-27247	7	32	to	to	PART
fbem-27247	7	33	face	face	VERB
fbem-27247	7	34	the	the	DET
fbem-27247	7	35	risks	risk	NOUN
fbem-27247	7	36	of	of	ADP
fbem-27247	7	37	insufficient	insufficient	NOUN
fbem-27247	7	38	and	and	CCONJ
fbem-27247	7	39	not	not	PART
fbem-27247	7	40	in	in	ADP
fbem-27247	7	41	-	-	PUNCT
fbem-27247	7	42	depth	depth	NOUN
fbem-27247	7	43	audits	audits	NOUN
fbem-27247	7	44	,	,	PUNCT
fbem-27247	7	45	or	or	CCONJ
fbem-27247	7	46	even	even	ADV
fbem-27247	7	47	fall	fall	VERB
fbem-27247	7	48	into	into	ADP
fbem-27247	7	49	the	the	DET
fbem-27247	7	50	situation	situation	NOUN
fbem-27247	7	51	where	where	SCONJ
fbem-27247	7	52	audits	audits	NOUN
fbem-27247	7	53	can	can	AUX
fbem-27247	7	54	not	not	PART
fbem-27247	7	55	be	be	AUX
fbem-27247	7	56	carried	carry	VERB
fbem-27247	7	57	out	out	ADP
fbem-27247	7	58	.	.	PUNCT
fbem-27247	8	1	therefore	therefore	ADV
fbem-27247	8	2	,	,	PUNCT
fbem-27247	8	3	in	in	ADP
fbem-27247	8	4	the	the	DET
fbem-27247	8	5	era	era	NOUN
fbem-27247	8	6	of	of	ADP
fbem-27247	8	7	big	big	ADJ
fbem-27247	8	8	data	datum	NOUN
fbem-27247	8	9	,	,	PUNCT
fbem-27247	8	10	it	it	PRON
fbem-27247	8	11	is	be	AUX
fbem-27247	8	12	necessary	necessary	ADJ
fbem-27247	8	13	to	to	PART
fbem-27247	8	14	conduct	conduct	VERB
fbem-27247	8	15	research	research	NOUN
fbem-27247	8	16	and	and	CCONJ
fbem-27247	8	17	explore	explore	VERB
fbem-27247	8	18	the	the	DET
fbem-27247	8	19	application	application	NOUN
fbem-27247	8	20	of	of	ADP
fbem-27247	8	21	big	big	ADJ
fbem-27247	8	22	data	datum	NOUN
fbem-27247	8	23	auditing	auditing	NOUN
fbem-27247	8	24	to	to	PART
fbem-27247	8	25	adapt	adapt	VERB
fbem-27247	8	26	to	to	ADP
fbem-27247	8	27	the	the	DET
fbem-27247	8	28	complex	complex	ADJ
fbem-27247	8	29	changes	change	NOUN
fbem-27247	8	30	of	of	ADP
fbem-27247	8	31	the	the	DET
fbem-27247	8	32	new	new	ADJ
fbem-27247	8	33	situation	situation	NOUN
fbem-27247	8	34	.	.	PUNCT
fbem-27247	9	1	2	2	X
fbem-27247	9	2	.	.	X
fbem-27247	9	3	literature	literature	NOUN
fbem-27247	9	4	review	review	VERB
fbem-27247	9	5	2.1	2.1	NUM
fbem-27247	9	6	.	.	PUNCT
fbem-27247	10	1	foreign	foreign	ADJ
fbem-27247	10	2	literature	literature	NOUN
fbem-27247	10	3	review	review	VERB
fbem-27247	10	4	foreign	foreign	ADJ
fbem-27247	10	5	research	research	NOUN
fbem-27247	10	6	on	on	ADP
fbem-27247	10	7	big	big	ADJ
fbem-27247	10	8	data	datum	NOUN
fbem-27247	10	9	auditing	auditing	NOUN
fbem-27247	10	10	is	be	AUX
fbem-27247	10	11	mainly	mainly	ADV
fbem-27247	10	12	manifested	manifest	VERB
fbem-27247	10	13	in	in	ADP
fbem-27247	10	14	aspects	aspect	NOUN
fbem-27247	10	15	such	such	ADJ
fbem-27247	10	16	as	as	ADP
fbem-27247	10	17	the	the	DET
fbem-27247	10	18	impact	impact	NOUN
fbem-27247	10	19	of	of	ADP
fbem-27247	10	20	big	big	ADJ
fbem-27247	10	21	data	datum	NOUN
fbem-27247	10	22	on	on	ADP
fbem-27247	10	23	auditing	auditing	NOUN
fbem-27247	10	24	,	,	PUNCT
fbem-27247	10	25	the	the	DET
fbem-27247	10	26	technical	technical	ADJ
fbem-27247	10	27	methods	method	NOUN
fbem-27247	10	28	of	of	ADP
fbem-27247	10	29	big	big	ADJ
fbem-27247	10	30	data	datum	NOUN
fbem-27247	10	31	auditing	auditing	NOUN
fbem-27247	10	32	,	,	PUNCT
fbem-27247	10	33	and	and	CCONJ
fbem-27247	10	34	the	the	DET
fbem-27247	10	35	problems	problem	NOUN
fbem-27247	10	36	and	and	CCONJ
fbem-27247	10	37	countermeasures	countermeasure	NOUN
fbem-27247	10	38	existing	exist	VERB
fbem-27247	10	39	in	in	ADP
fbem-27247	10	40	big	big	ADJ
fbem-27247	10	41	data	datum	NOUN
fbem-27247	10	42	auditing	auditing	NOUN
fbem-27247	10	43	.	.	PUNCT
fbem-27247	11	1	in	in	ADP
fbem-27247	11	2	terms	term	NOUN
fbem-27247	11	3	of	of	ADP
fbem-27247	11	4	the	the	DET
fbem-27247	11	5	impact	impact	NOUN
fbem-27247	11	6	of	of	ADP
fbem-27247	11	7	big	big	ADJ
fbem-27247	11	8	data	datum	NOUN
fbem-27247	11	9	on	on	ADP
fbem-27247	11	10	auditing	auditing	NOUN
fbem-27247	11	11	,	,	PUNCT
fbem-27247	11	12	earley	earley	NOUN
fbem-27247	11	13	(	(	PUNCT
fbem-27247	11	14	2015	2015	NUM
fbem-27247	11	15	)	)	PUNCT
fbem-27247	11	16	discussed	discuss	VERB
fbem-27247	11	17	the	the	DET
fbem-27247	11	18	opportunities	opportunity	NOUN
fbem-27247	11	19	and	and	CCONJ
fbem-27247	11	20	challenges	challenge	NOUN
fbem-27247	11	21	provided	provide	VERB
fbem-27247	11	22	by	by	ADP
fbem-27247	11	23	big	big	ADJ
fbem-27247	11	24	data	datum	NOUN
fbem-27247	11	25	analysis	analysis	NOUN
fbem-27247	11	26	technology	technology	NOUN
fbem-27247	11	27	for	for	ADP
fbem-27247	11	28	auditing	audit	VERB
fbem-27247	11	29	work	work	NOUN
fbem-27247	11	30	.	.	PUNCT
fbem-27247	12	1	mueller	mueller	PROPN
fbem-27247	12	2	o	o	PROPN
fbem-27247	12	3	(	(	PUNCT
fbem-27247	12	4	2016	2016	NUM
fbem-27247	12	5	)	)	PUNCT
fbem-27247	12	6	believes	believe	VERB
fbem-27247	12	7	that	that	SCONJ
fbem-27247	12	8	auditors	auditor	NOUN
fbem-27247	12	9	can	can	AUX
fbem-27247	12	10	apply	apply	VERB
fbem-27247	12	11	big	big	ADJ
fbem-27247	12	12	data	datum	NOUN
fbem-27247	12	13	technologies	technology	NOUN
fbem-27247	12	14	such	such	ADJ
fbem-27247	12	15	as	as	ADP
fbem-27247	12	16	data	data	NOUN
fbem-27247	12	17	mining	mining	NOUN
fbem-27247	12	18	and	and	CCONJ
fbem-27247	12	19	multi	multi	ADJ
fbem-27247	12	20	-	-	ADJ
fbem-27247	12	21	dimensional	dimensional	ADJ
fbem-27247	12	22	analysis	analysis	NOUN
fbem-27247	12	23	to	to	ADP
fbem-27247	12	24	big	big	ADJ
fbem-27247	12	25	data	datum	NOUN
fbem-27247	12	26	for	for	ADP
fbem-27247	12	27	data	data	NOUN
fbem-27247	12	28	mining	mining	NOUN
fbem-27247	12	29	and	and	CCONJ
fbem-27247	12	30	multi	multi	ADJ
fbem-27247	12	31	-	-	ADJ
fbem-27247	12	32	dimensional	dimensional	ADJ
fbem-27247	12	33	analysis	analysis	NOUN
fbem-27247	12	34	,	,	PUNCT
fbem-27247	12	35	and	and	CCONJ
fbem-27247	12	36	can	can	AUX
fbem-27247	12	37	discover	discover	VERB
fbem-27247	12	38	the	the	DET
fbem-27247	12	39	interrelationships	interrelationship	NOUN
fbem-27247	12	40	among	among	ADP
fbem-27247	12	41	data	datum	NOUN
fbem-27247	12	42	.	.	PUNCT
fbem-27247	13	1	adrian	adrian	PROPN
fbem-27247	13	2	gepp	gepp	PROPN
fbem-27247	13	3	,	,	PUNCT
fbem-27247	13	4	martina	martina	PROPN
fbem-27247	13	5	k.	k.	PROPN
fbem-27247	13	6	linnenluecke	linnenluecke	PROPN
fbem-27247	13	7	,	,	PUNCT
fbem-27247	13	8	terrence	terrence	PROPN
fbem-27247	13	9	j.	j.	PROPN
fbem-27247	13	10	o’neill	o’neill	PROPN
fbem-27247	13	11	,	,	PUNCT
fbem-27247	13	12	tom	tom	PROPN
fbem-27247	13	13	smith	smith	PROPN
fbem-27247	13	14	(	(	PUNCT
fbem-27247	13	15	2018	2018	NUM
fbem-27247	13	16	)	)	PUNCT
fbem-27247	13	17	summarized	summarize	VERB
fbem-27247	13	18	and	and	CCONJ
fbem-27247	13	19	generalized	generalize	VERB
fbem-27247	13	20	the	the	DET
fbem-27247	13	21	actual	actual	ADJ
fbem-27247	13	22	application	application	NOUN
fbem-27247	13	23	of	of	ADP
fbem-27247	13	24	big	big	ADJ
fbem-27247	13	25	data	datum	NOUN
fbem-27247	13	26	technologies	technology	NOUN
fbem-27247	13	27	in	in	ADP
fbem-27247	13	28	fields	field	NOUN
fbem-27247	13	29	such	such	ADJ
fbem-27247	13	30	as	as	ADP
fbem-27247	13	31	accounting	accounting	NOUN
fbem-27247	13	32	and	and	CCONJ
fbem-27247	13	33	financial	financial	ADJ
fbem-27247	13	34	analysis	analysis	NOUN
fbem-27247	13	35	,	,	PUNCT
fbem-27247	13	36	and	and	CCONJ
fbem-27247	13	37	predicted	predict	VERB
fbem-27247	13	38	the	the	DET
fbem-27247	13	39	application	application	NOUN
fbem-27247	13	40	and	and	CCONJ
fbem-27247	13	41	development	development	NOUN
fbem-27247	13	42	prospect	prospect	NOUN
fbem-27247	13	43	s	s	PROPN
fbem-27247	13	44	of	of	ADP
fbem-27247	13	45	big	big	ADJ
fbem-27247	13	46	data	datum	NOUN
fbem-27247	13	47	technologies	technology	NOUN
fbem-27247	13	48	in	in	ADP
fbem-27247	13	49	auditing	auditing	NOUN
fbem-27247	13	50	theory	theory	NOUN
fbem-27247	13	51	and	and	CCONJ
fbem-27247	13	52	practice	practice	NOUN
fbem-27247	13	53	.	.	PUNCT
fbem-27247	14	1	in	in	ADP
fbem-27247	14	2	the	the	DET
fbem-27247	14	3	research	research	NOUN
fbem-27247	14	4	on	on	ADP
fbem-27247	14	5	the	the	DET
fbem-27247	14	6	technical	technical	ADJ
fbem-27247	14	7	methods	method	NOUN
fbem-27247	14	8	of	of	ADP
fbem-27247	14	9	big	big	ADJ
fbem-27247	14	10	data	datum	NOUN
fbem-27247	14	11	auditing	auditing	NOUN
fbem-27247	14	12	,	,	PUNCT
fbem-27247	14	13	kathryn	kathryn	PROPN
fbem-27247	14	14	enget	enget	PROPN
fbem-27247	14	15	,	,	PUNCT
fbem-27247	14	16	gabriel	gabriel	PROPN
fbem-27247	14	17	d.	d.	PROPN
fbem-27247	14	18	saucedo	saucedo	PROPN
fbem-27247	14	19	,	,	PUNCT
fbem-27247	14	20	nicole	nicole	PROPN
fbem-27247	14	21	wright	wright	PROPN
fbem-27247	14	22	(	(	PUNCT
fbem-27247	14	23	2016	2016	NUM
fbem-27247	14	24	)	)	PUNCT
fbem-27247	14	25	studied	study	VERB
fbem-27247	14	26	the	the	DET
fbem-27247	14	27	specific	specific	ADJ
fbem-27247	14	28	implementation	implementation	NOUN
fbem-27247	14	29	mode	mode	NOUN
fbem-27247	14	30	of	of	ADP
fbem-27247	14	31	applying	apply	VERB
fbem-27247	14	32	big	big	ADJ
fbem-27247	14	33	data	datum	NOUN
fbem-27247	14	34	to	to	ADP
fbem-27247	14	35	auditing	auditing	NOUN
fbem-27247	14	36	work	work	NOUN
fbem-27247	14	37	,	,	PUNCT
fbem-27247	14	38	and	and	CCONJ
fbem-27247	14	39	proposed	propose	VERB
fbem-27247	14	40	that	that	SCONJ
fbem-27247	14	41	the	the	DET
fbem-27247	14	42	implementation	implementation	NOUN
fbem-27247	14	43	path	path	NOUN
fbem-27247	14	44	of	of	ADP
fbem-27247	14	45	auditing	auditing	NOUN
fbem-27247	14	46	work	work	NOUN
fbem-27247	14	47	in	in	ADP
fbem-27247	14	48	the	the	DET
fbem-27247	14	49	context	context	NOUN
fbem-27247	14	50	of	of	ADP
fbem-27247	14	51	big	big	ADJ
fbem-27247	14	52	data	datum	NOUN
fbem-27247	14	53	is	be	AUX
fbem-27247	14	54	data	datum	NOUN
fbem-27247	14	55	acquisition	acquisition	NOUN
fbem-27247	14	56	,	,	PUNCT
fbem-27247	14	57	data	data	VERB
fbem-27247	14	58	analysis	analysis	NOUN
fbem-27247	14	59	and	and	CCONJ
fbem-27247	14	60	data	datum	NOUN
fbem-27247	14	61	output	output	NOUN
fbem-27247	14	62	.	.	PUNCT
fbem-27247	15	1	c.	c.	PROPN
fbem-27247	15	2	q.	q.	PROPN
fbem-27247	15	3	wilson	wilson	PROPN
fbem-27247	15	4	,	,	PUNCT
fbem-27247	15	5	m.	m.	PROPN
fbem-27247	15	6	q.	q.	PROPN
fbem-27247	15	7	ernando	ernando	PROPN
fbem-27247	15	8	(	(	PUNCT
fbem-27247	15	9	2016	2016	NUM
fbem-27247	15	10	)	)	PUNCT
fbem-27247	15	11	studied	study	VERB
fbem-27247	15	12	the	the	DET
fbem-27247	15	13	visualization	visualization	NOUN
fbem-27247	15	14	of	of	ADP
fbem-27247	15	15	the	the	DET
fbem-27247	15	16	data	datum	NOUN
fbem-27247	15	17	analysis	analysis	NOUN
fbem-27247	15	18	process	process	NOUN
fbem-27247	15	19	and	and	CCONJ
fbem-27247	15	20	proposed	propose	VERB
fbem-27247	15	21	a	a	DET
fbem-27247	15	22	scheme	scheme	NOUN
fbem-27247	15	23	that	that	PRON
fbem-27247	15	24	can	can	AUX
fbem-27247	15	25	make	make	VERB
fbem-27247	15	26	the	the	DET
fbem-27247	15	27	analysis	analysis	NOUN
fbem-27247	15	28	process	process	NOUN
fbem-27247	15	29	visible	visible	ADJ
fbem-27247	15	30	,	,	PUNCT
fbem-27247	15	31	providing	provide	VERB
fbem-27247	15	32	visual	visual	ADJ
fbem-27247	15	33	information	information	NOUN
fbem-27247	15	34	of	of	ADP
fbem-27247	15	35	the	the	DET
fbem-27247	15	36	data	datum	NOUN
fbem-27247	15	37	analysis	analysis	NOUN
fbem-27247	15	38	process	process	NOUN
fbem-27247	15	39	for	for	ADP
fbem-27247	15	40	analysts	analyst	NOUN
fbem-27247	15	41	.	.	PUNCT
fbem-27247	16	1	in	in	ADP
fbem-27247	16	2	the	the	DET
fbem-27247	16	3	research	research	NOUN
fbem-27247	16	4	on	on	ADP
fbem-27247	16	5	the	the	DET
fbem-27247	16	6	problems	problem	NOUN
fbem-27247	16	7	and	and	CCONJ
fbem-27247	16	8	countermeasures	countermeasure	NOUN
fbem-27247	16	9	existing	exist	VERB
fbem-27247	16	10	in	in	ADP
fbem-27247	16	11	big	big	ADJ
fbem-27247	16	12	data	datum	NOUN
fbem-27247	16	13	auditing	auditing	NOUN
fbem-27247	16	14	,	,	PUNCT
fbem-27247	16	15	michael	michael	PROPN
fbem-27247	16	16	alles	alle	VERB
fbem-27247	16	17	glen	glen	PROPN
fbem-27247	16	18	l.	l.	PROPN
fbem-27247	16	19	gray	gray	PROPN
fbem-27247	16	20	(	(	PUNCT
fbem-27247	16	21	2016	2016	NUM
fbem-27247	16	22	)	)	PUNCT
fbem-27247	16	23	explored	explore	VERB
fbem-27247	16	24	the	the	DET
fbem-27247	16	25	key	key	ADJ
fbem-27247	16	26	obstacles	obstacle	NOUN
fbem-27247	16	27	in	in	ADP
fbem-27247	16	28	applying	apply	VERB
fbem-27247	16	29	big	big	ADJ
fbem-27247	16	30	data	datum	NOUN
fbem-27247	16	31	technologies	technology	NOUN
fbem-27247	16	32	in	in	ADP
fbem-27247	16	33	the	the	DET
fbem-27247	16	34	audit	audit	NOUN
fbem-27247	16	35	of	of	ADP
fbem-27247	16	36	financial	financial	ADJ
fbem-27247	16	37	statements	statement	NOUN
fbem-27247	16	38	and	and	CCONJ
fbem-27247	16	39	proposed	propose	VERB
fbem-27247	16	40	solutions	solution	NOUN
fbem-27247	16	41	to	to	ADP
fbem-27247	16	42	the	the	DET
fbem-27247	16	43	obstacles	obstacle	NOUN
fbem-27247	16	44	.	.	PUNCT
fbem-27247	17	1	yoon	yoon	PROPN
fbem-27247	17	2	(	(	PUNCT
fbem-27247	17	3	2015	2015	NUM
fbem-27247	17	4	)	)	PUNCT
fbem-27247	17	5	explored	explore	VERB
fbem-27247	17	6	issues	issue	NOUN
fbem-27247	17	7	such	such	ADJ
fbem-27247	17	8	as	as	ADP
fbem-27247	17	9	the	the	DET
fbem-27247	17	10	integration	integration	NOUN
fbem-27247	17	11	of	of	ADP
fbem-27247	17	12	traditional	traditional	ADJ
fbem-27247	17	13	audit	audit	NOUN
fbem-27247	17	14	evidence	evidence	NOUN
fbem-27247	17	15	generated	generate	VERB
fbem-27247	17	16	by	by	ADP
fbem-27247	17	17	big	big	ADJ
fbem-27247	17	18	data	datum	NOUN
fbem-27247	17	19	,	,	PUNCT
fbem-27247	17	20	information	information	NOUN
fbem-27247	17	21	transmission	transmission	NOUN
fbem-27247	17	22	problems	problem	NOUN
fbem-27247	17	23	,	,	PUNCT
fbem-27247	17	24	and	and	CCONJ
fbem-27247	17	25	privacy	privacy	NOUN
fbem-27247	17	26	protection	protection	NOUN
fbem-27247	17	27	of	of	ADP
fbem-27247	17	28	data	datum	NOUN
fbem-27247	17	29	information	information	NOUN
fbem-27247	17	30	,	,	PUNCT
fbem-27247	17	31	and	and	CCONJ
fbem-27247	17	32	gave	give	VERB
fbem-27247	17	33	possible	possible	ADJ
fbem-27247	17	34	solutions	solution	NOUN
fbem-27247	17	35	to	to	ADP
fbem-27247	17	36	the	the	DET
fbem-27247	17	37	problems	problem	NOUN
fbem-27247	17	38	.	.	PUNCT
fbem-27247	18	1	2.2	2.2	NUM
fbem-27247	18	2	.	.	PUNCT
fbem-27247	19	1	domestic	domestic	ADJ
fbem-27247	19	2	literature	literature	NOUN
fbem-27247	19	3	review	review	VERB
fbem-27247	19	4	the	the	DET
fbem-27247	19	5	research	research	NOUN
fbem-27247	19	6	directions	direction	NOUN
fbem-27247	19	7	of	of	ADP
fbem-27247	19	8	domestic	domestic	ADJ
fbem-27247	19	9	scholars	scholar	NOUN
fbem-27247	19	10	are	be	AUX
fbem-27247	19	11	generally	generally	ADV
fbem-27247	19	12	consistent	consistent	ADJ
fbem-27247	19	13	with	with	ADP
fbem-27247	19	14	those	those	PRON
fbem-27247	19	15	of	of	ADP
fbem-27247	19	16	foreign	foreign	ADJ
fbem-27247	19	17	scholars	scholar	NOUN
fbem-27247	19	18	.	.	PUNCT
fbem-27247	20	1	however	however	ADV
fbem-27247	20	2	,	,	PUNCT
fbem-27247	20	3	what	what	PRON
fbem-27247	20	4	makes	make	VERB
fbem-27247	20	5	them	they	PRON
fbem-27247	20	6	different	different	ADJ
fbem-27247	20	7	is	be	AUX
fbem-27247	20	8	that	that	SCONJ
fbem-27247	20	9	the	the	DET
fbem-27247	20	10	research	research	NOUN
fbem-27247	20	11	of	of	ADP
fbem-27247	20	12	domestic	domestic	ADJ
fbem-27247	20	13	scholars	scholar	NOUN
fbem-27247	20	14	has	have	VERB
fbem-27247	20	15	more	more	ADJ
fbem-27247	20	16	chinese	chinese	ADJ
fbem-27247	20	17	characteristics	characteristic	NOUN
fbem-27247	20	18	.	.	PUNCT
fbem-27247	21	1	in	in	ADP
fbem-27247	21	2	terms	term	NOUN
fbem-27247	21	3	of	of	ADP
fbem-27247	21	4	the	the	DET
fbem-27247	21	5	research	research	NOUN
fbem-27247	21	6	on	on	ADP
fbem-27247	21	7	the	the	DET
fbem-27247	21	8	impact	impact	NOUN
fbem-27247	21	9	of	of	ADP
fbem-27247	21	10	big	big	ADJ
fbem-27247	21	11	data	datum	NOUN
fbem-27247	21	12	on	on	ADP
fbem-27247	21	13	auditing	auditing	NOUN
fbem-27247	21	14	,	,	PUNCT
fbem-27247	21	15	chen	chen	PROPN
fbem-27247	21	16	shu	shu	PROPN
fbem-27247	21	17	(	(	PUNCT
fbem-27247	21	18	2021	2021	NUM
fbem-27247	21	19	)	)	PUNCT
fbem-27247	21	20	believes	believe	VERB
fbem-27247	21	21	that	that	SCONJ
fbem-27247	21	22	big	big	ADJ
fbem-27247	21	23	data	data	NOUN
fbem-27247	21	24	technology	technology	NOUN
fbem-27247	21	25	has	have	VERB
fbem-27247	21	26	an	an	DET
fbem-27247	21	27	impact	impact	NOUN
fbem-27247	21	28	on	on	ADP
fbem-27247	21	29	auditing	auditing	NOUN
fbem-27247	21	30	thinking	thinking	NOUN
fbem-27247	21	31	,	,	PUNCT
fbem-27247	21	32	auditing	auditing	NOUN
fbem-27247	21	33	modes	mode	NOUN
fbem-27247	21	34	and	and	CCONJ
fbem-27247	21	35	auditing	auditing	NOUN
fbem-27247	21	36	methods	method	NOUN
fbem-27247	21	37	.	.	PUNCT
fbem-27247	22	1	wan	wan	PROPN
fbem-27247	22	2	xin	xin	PROPN
fbem-27247	22	3	(	(	PUNCT
fbem-27247	22	4	2021	2021	NUM
fbem-27247	22	5	)	)	PUNCT
fbem-27247	22	6	holds	hold	VERB
fbem-27247	22	7	that	that	SCONJ
fbem-27247	22	8	the	the	DET
fbem-27247	22	9	era	era	NOUN
fbem-27247	22	10	of	of	ADP
fbem-27247	22	11	big	big	ADJ
fbem-27247	22	12	data	datum	NOUN
fbem-27247	22	13	has	have	VERB
fbem-27247	22	14	both	both	CCONJ
fbem-27247	22	15	favorable	favorable	ADJ
fbem-27247	22	16	impacts	impact	NOUN
fbem-27247	22	17	on	on	ADP
fbem-27247	22	18	auditing	auditing	NOUN
fbem-27247	22	19	work	work	NOUN
fbem-27247	22	20	,	,	PUNCT
fbem-27247	22	21	such	such	ADJ
fbem-27247	22	22	as	as	ADP
fbem-27247	22	23	the	the	DET
fbem-27247	22	24	improvement	improvement	NOUN
fbem-27247	22	25	of	of	ADP
fbem-27247	22	26	auditing	auditing	NOUN
fbem-27247	22	27	technology	technology	NOUN
fbem-27247	22	28	and	and	CCONJ
fbem-27247	22	29	the	the	DET
fbem-27247	22	30	increase	increase	NOUN
fbem-27247	22	31	in	in	ADP
fbem-27247	22	32	auditing	audit	VERB
fbem-27247	22	33	work	work	NOUN
fbem-27247	22	34	efficiency	efficiency	NOUN
fbem-27247	22	35	;	;	PUNCT
fbem-27247	22	36	and	and	CCONJ
fbem-27247	22	37	there	there	PRON
fbem-27247	22	38	are	be	VERB
fbem-27247	22	39	also	also	ADV
fbem-27247	22	40	unfavorable	unfavorable	ADJ
fbem-27247	22	41	impacts	impact	NOUN
fbem-27247	22	42	,	,	PUNCT
fbem-27247	22	43	such	such	ADJ
fbem-27247	22	44	as	as	ADP
fbem-27247	22	45	auditors	auditor	NOUN
fbem-27247	22	46	'	'	PART
fbem-27247	22	47	technology	technology	NOUN
fbem-27247	22	48	failing	fail	VERB
fbem-27247	22	49	to	to	PART
fbem-27247	22	50	keep	keep	VERB
fbem-27247	22	51	up	up	ADP
fbem-27247	22	52	with	with	ADP
fbem-27247	22	53	the	the	DET
fbem-27247	22	54	development	development	NOUN
fbem-27247	22	55	of	of	ADP
fbem-27247	22	56	big	big	ADJ
fbem-27247	22	57	data	datum	NOUN
fbem-27247	22	58	technology	technology	NOUN
fbem-27247	22	59	and	and	CCONJ
fbem-27247	22	60	the	the	DET
fbem-27247	22	61	threat	threat	NOUN
fbem-27247	22	62	to	to	ADP
fbem-27247	22	63	the	the	DET
fbem-27247	22	64	security	security	NOUN
fbem-27247	22	65	and	and	CCONJ
fbem-27247	22	66	confidentiality	confidentiality	NOUN
fbem-27247	22	67	of	of	ADP
fbem-27247	22	68	auditing	auditing	NOUN
fbem-27247	22	69	data	datum	NOUN
fbem-27247	22	70	.	.	PUNCT
fbem-27247	23	1	in	in	ADP
fbem-27247	23	2	the	the	DET
fbem-27247	23	3	research	research	NOUN
fbem-27247	23	4	on	on	ADP
fbem-27247	23	5	the	the	DET
fbem-27247	23	6	technical	technical	ADJ
fbem-27247	23	7	methods	method	NOUN
fbem-27247	23	8	of	of	ADP
fbem-27247	23	9	big	big	ADJ
fbem-27247	23	10	data	datum	NOUN
fbem-27247	23	11	auditing	auditing	NOUN
fbem-27247	23	12	,	,	PUNCT
fbem-27247	23	13	wang	wang	PROPN
fbem-27247	23	14	xinying	xinying	PROPN
fbem-27247	23	15	(	(	PUNCT
fbem-27247	23	16	2021	2021	NUM
fbem-27247	23	17	)	)	PUNCT
fbem-27247	23	18	introduced	introduce	VERB
fbem-27247	23	19	the	the	DET
fbem-27247	23	20	characteristics	characteristic	NOUN
fbem-27247	23	21	of	of	ADP
fbem-27247	23	22	comprehensive	comprehensive	ADJ
fbem-27247	23	23	coverage	coverage	NOUN
fbem-27247	23	24	,	,	PUNCT
fbem-27247	23	25	great	great	ADJ
fbem-27247	23	26	depth	depth	NOUN
fbem-27247	23	27	and	and	CCONJ
fbem-27247	23	28	high	high	ADJ
fbem-27247	23	29	efficiency	efficiency	NOUN
fbem-27247	23	30	of	of	ADP
fbem-27247	23	31	big	big	ADJ
fbem-27247	23	32	data	datum	NOUN
fbem-27247	23	33	government	government	NOUN
fbem-27247	23	34	auditing	auditing	NOUN
fbem-27247	23	35	,	,	PUNCT
fbem-27247	23	36	and	and	CCONJ
fbem-27247	23	37	on	on	ADP
fbem-27247	23	38	this	this	DET
fbem-27247	23	39	basis	basis	NOUN
fbem-27247	23	40	,	,	PUNCT
fbem-27247	23	41	constructed	construct	VERB
fbem-27247	23	42	the	the	DET
fbem-27247	23	43	government	government	NOUN
fbem-27247	23	44	auditing	auditing	NOUN
fbem-27247	23	45	framework	framework	NOUN
fbem-27247	23	46	under	under	ADP
fbem-27247	23	47	the	the	DET
fbem-27247	23	48	big	big	ADJ
fbem-27247	23	49	data	datum	NOUN
fbem-27247	23	50	environment	environment	NOUN
fbem-27247	23	51	.	.	PUNCT
fbem-27247	24	1	hu	hu	PROPN
fbem-27247	24	2	jiaqi	jiaqi	PROPN
fbem-27247	24	3	(	(	PUNCT
fbem-27247	24	4	2021	2021	NUM
fbem-27247	24	5	)	)	PUNCT
fbem-27247	24	6	believes	believe	VERB
fbem-27247	24	7	that	that	SCONJ
fbem-27247	24	8	big	big	ADJ
fbem-27247	24	9	data	datum	NOUN
fbem-27247	24	10	will	will	AUX
fbem-27247	24	11	lead	lead	VERB
fbem-27247	24	12	to	to	ADP
fbem-27247	24	13	changes	change	NOUN
fbem-27247	24	14	in	in	ADP
fbem-27247	24	15	auditing	auditing	NOUN
fbem-27247	24	16	methods	method	NOUN
fbem-27247	24	17	,	,	PUNCT
fbem-27247	24	18	implementation	implementation	NOUN
fbem-27247	24	19	ways	way	NOUN
fbem-27247	24	20	and	and	CCONJ
fbem-27247	24	21	organizational	organizational	ADJ
fbem-27247	24	22	modes	mode	NOUN
fbem-27247	24	23	of	of	ADP
fbem-27247	24	24	auditing	auditing	NOUN
fbem-27247	24	25	work	work	NOUN
fbem-27247	24	26	.	.	PUNCT
fbem-27247	25	1	to	to	PART
fbem-27247	25	2	do	do	VERB
fbem-27247	25	3	a	a	DET
fbem-27247	25	4	good	good	ADJ
fbem-27247	25	5	job	job	NOUN
fbem-27247	25	6	in	in	ADP
fbem-27247	25	7	big	big	ADJ
fbem-27247	25	8	data	datum	NOUN
fbem-27247	25	9	auditing	auditing	NOUN
fbem-27247	25	10	,	,	PUNCT
fbem-27247	25	11	it	it	PRON
fbem-27247	25	12	is	be	AUX
fbem-27247	25	13	necessary	necessary	ADJ
fbem-27247	25	14	to	to	PART
fbem-27247	25	15	make	make	VERB
fbem-27247	25	16	auditing	audit	VERB
fbem-27247	25	17	technical	technical	ADJ
fbem-27247	25	18	preparations	preparation	NOUN
fbem-27247	25	19	in	in	ADP
fbem-27247	25	20	four	four	NUM
fbem-27247	25	21	aspects	aspect	NOUN
fbem-27247	25	22	,	,	PUNCT
fbem-27247	25	23	namely	namely	ADV
fbem-27247	25	24	data	data	NOUN
fbem-27247	25	25	collection	collection	NOUN
fbem-27247	25	26	,	,	PUNCT
fbem-27247	25	27	data	datum	NOUN
fbem-27247	25	28	storage	storage	NOUN
fbem-27247	25	29	,	,	PUNCT
fbem-27247	25	30	data	datum	NOUN
fbem-27247	25	31	cleaning	cleaning	NOUN
fbem-27247	25	32	and	and	CCONJ
fbem-27247	25	33	data	datum	NOUN
fbem-27247	25	34	analysis	analysis	NOUN
fbem-27247	25	35	.	.	PUNCT
fbem-27247	26	1	wang	wang	PROPN
fbem-27247	26	2	biaohua	biaohua	PROPN
fbem-27247	26	3	(	(	PUNCT
fbem-27247	26	4	2020	2020	NUM
fbem-27247	26	5	)	)	PUNCT
fbem-27247	26	6	based	base	VERB
fbem-27247	26	7	on	on	ADP
fbem-27247	26	8	the	the	DET
fbem-27247	26	9	content	content	NOUN
fbem-27247	26	10	of	of	ADP
fbem-27247	26	11	the	the	DET
fbem-27247	26	12	"	"	PUNCT
fbem-27247	26	13	research	research	NOUN
fbem-27247	26	14	on	on	ADP
fbem-27247	26	15	big	big	ADJ
fbem-27247	26	16	data	datum	NOUN
fbem-27247	26	17	auditing	audit	VERB
fbem-27247	26	18	7	7	NUM
fbem-27247	26	19	theory	theory	NOUN
fbem-27247	26	20	and	and	CCONJ
fbem-27247	26	21	practice	practice	NOUN
fbem-27247	26	22	"	"	PUNCT
fbem-27247	26	23	special	special	ADJ
fbem-27247	26	24	seminar	seminar	NOUN
fbem-27247	26	25	,	,	PUNCT
fbem-27247	26	26	discussed	discuss	VERB
fbem-27247	26	27	from	from	ADP
fbem-27247	26	28	the	the	DET
fbem-27247	26	29	perspectives	perspective	NOUN
fbem-27247	26	30	of	of	ADP
fbem-27247	26	31	six	six	NUM
fbem-27247	26	32	types	type	NOUN
fbem-27247	26	33	of	of	ADP
fbem-27247	26	34	big	big	ADJ
fbem-27247	26	35	data	datum	NOUN
fbem-27247	26	36	technologies	technology	NOUN
fbem-27247	26	37	such	such	ADJ
fbem-27247	26	38	as	as	ADP
fbem-27247	26	39	machine	machine	NOUN
fbem-27247	26	40	learning	learning	NOUN
fbem-27247	26	41	algorithms	algorithm	NOUN
fbem-27247	26	42	,	,	PUNCT
fbem-27247	26	43	unstructured	unstructured	ADJ
fbem-27247	26	44	data	datum	NOUN
fbem-27247	26	45	analysis	analysis	NOUN
fbem-27247	26	46	technologies	technology	NOUN
fbem-27247	26	47	and	and	CCONJ
fbem-27247	26	48	visual	visual	ADJ
fbem-27247	26	49	analysis	analysis	NOUN
fbem-27247	26	50	technologies	technology	NOUN
fbem-27247	26	51	how	how	SCONJ
fbem-27247	26	52	new	new	ADJ
fbem-27247	26	53	technologies	technology	NOUN
fbem-27247	26	54	are	be	AUX
fbem-27247	26	55	applied	apply	VERB
fbem-27247	26	56	to	to	ADP
fbem-27247	26	57	government	government	NOUN
fbem-27247	26	58	auditing	auditing	NOUN
fbem-27247	26	59	.	.	PUNCT
fbem-27247	27	1	in	in	ADP
fbem-27247	27	2	the	the	DET
fbem-27247	27	3	research	research	NOUN
fbem-27247	27	4	on	on	ADP
fbem-27247	27	5	the	the	DET
fbem-27247	27	6	problems	problem	NOUN
fbem-27247	27	7	and	and	CCONJ
fbem-27247	27	8	countermeasures	countermeasure	NOUN
fbem-27247	27	9	existing	exist	VERB
fbem-27247	27	10	in	in	ADP
fbem-27247	27	11	big	big	ADJ
fbem-27247	27	12	data	datum	NOUN
fbem-27247	27	13	auditing	auditing	NOUN
fbem-27247	27	14	,	,	PUNCT
fbem-27247	27	15	lu	lu	PROPN
fbem-27247	27	16	gaoming	gaome	VERB
fbem-27247	27	17	,	,	PUNCT
fbem-27247	27	18	zhao	zhao	PROPN
fbem-27247	27	19	bangfang	bangfang	PROPN
fbem-27247	27	20	and	and	CCONJ
fbem-27247	27	21	lu	lu	PROPN
fbem-27247	27	22	dahai	dahai	PROPN
fbem-27247	27	23	(	(	PUNCT
fbem-27247	27	24	2019	2019	NUM
fbem-27247	27	25	)	)	PUNCT
fbem-27247	27	26	believe	believe	VERB
fbem-27247	27	27	that	that	SCONJ
fbem-27247	27	28	there	there	PRON
fbem-27247	27	29	are	be	VERB
fbem-27247	27	30	still	still	ADV
fbem-27247	27	31	seven	seven	NUM
fbem-27247	27	32	problems	problem	NOUN
fbem-27247	27	33	in	in	ADP
fbem-27247	27	34	the	the	DET
fbem-27247	27	35	implementation	implementation	NOUN
fbem-27247	27	36	of	of	ADP
fbem-27247	27	37	big	big	ADJ
fbem-27247	27	38	data	datum	NOUN
fbem-27247	27	39	auditing	auditing	NOUN
fbem-27247	27	40	by	by	ADP
fbem-27247	27	41	national	national	ADJ
fbem-27247	27	42	auditing	auditing	NOUN
fbem-27247	27	43	,	,	PUNCT
fbem-27247	27	44	such	such	ADJ
fbem-27247	27	45	as	as	ADP
fbem-27247	27	46	the	the	DET
fbem-27247	27	47	incomplete	incomplete	ADJ
fbem-27247	27	48	establishment	establishment	NOUN
fbem-27247	27	49	of	of	ADP
fbem-27247	27	50	the	the	DET
fbem-27247	27	51	concept	concept	NOUN
fbem-27247	27	52	of	of	ADP
fbem-27247	27	53	big	big	ADJ
fbem-27247	27	54	data	datum	NOUN
fbem-27247	27	55	auditing	auditing	NOUN
fbem-27247	27	56	,	,	PUNCT
fbem-27247	27	57	the	the	DET
fbem-27247	27	58	imperfect	imperfect	ADJ
fbem-27247	27	59	top	top	ADJ
fbem-27247	27	60	-	-	PUNCT
fbem-27247	27	61	level	level	NOUN
fbem-27247	27	62	design	design	NOUN
fbem-27247	27	63	and	and	CCONJ
fbem-27247	27	64	the	the	DET
fbem-27247	27	65	uncompleted	uncompleted	ADJ
fbem-27247	27	66	construction	construction	NOUN
fbem-27247	27	67	of	of	ADP
fbem-27247	27	68	the	the	DET
fbem-27247	27	69	auditing	auditing	NOUN
fbem-27247	27	70	comprehensive	comprehensive	ADJ
fbem-27247	27	71	analysis	analysis	NOUN
fbem-27247	27	72	platform	platform	NOUN
fbem-27247	27	73	,	,	PUNCT
fbem-27247	27	74	and	and	CCONJ
fbem-27247	27	75	put	put	VERB
fbem-27247	27	76	forward	forward	ADV
fbem-27247	27	77	countermeasure	countermeasure	NOUN
fbem-27247	27	78	suggestions	suggestion	NOUN
fbem-27247	27	79	such	such	ADJ
fbem-27247	27	80	as	as	ADP
fbem-27247	27	81	establishing	establish	VERB
fbem-27247	27	82	the	the	DET
fbem-27247	27	83	concept	concept	NOUN
fbem-27247	27	84	of	of	ADP
fbem-27247	27	85	big	big	ADJ
fbem-27247	27	86	data	datum	NOUN
fbem-27247	27	87	auditing	auditing	NOUN
fbem-27247	27	88	,	,	PUNCT
fbem-27247	27	89	expanding	expand	VERB
fbem-27247	27	90	the	the	DET
fbem-27247	27	91	technologies	technology	NOUN
fbem-27247	27	92	and	and	CCONJ
fbem-27247	27	93	methods	method	NOUN
fbem-27247	27	94	of	of	ADP
fbem-27247	27	95	data	datum	NOUN
fbem-27247	27	96	utilization	utilization	NOUN
fbem-27247	27	97	.	.	PUNCT
fbem-27247	28	1	chen	chen	PROPN
fbem-27247	28	2	zhaomiao	zhaomiao	PROPN
fbem-27247	28	3	and	and	CCONJ
fbem-27247	28	4	pei	pei	PROPN
fbem-27247	28	5	xiao	xiao	PROPN
fbem-27247	28	6	(	(	PUNCT
fbem-27247	28	7	2021	2021	NUM
fbem-27247	28	8	)	)	PUNCT
fbem-27247	28	9	believe	believe	VERB
fbem-27247	28	10	that	that	SCONJ
fbem-27247	28	11	big	big	ADJ
fbem-27247	28	12	data	datum	NOUN
fbem-27247	28	13	has	have	AUX
fbem-27247	28	14	brought	bring	VERB
fbem-27247	28	15	challenges	challenge	NOUN
fbem-27247	28	16	to	to	ADP
fbem-27247	28	17	auditing	audit	VERB
fbem-27247	28	18	,	,	PUNCT
fbem-27247	28	19	and	and	CCONJ
fbem-27247	28	20	the	the	DET
fbem-27247	28	21	measures	measure	NOUN
fbem-27247	28	22	to	to	PART
fbem-27247	28	23	cope	cope	VERB
fbem-27247	28	24	with	with	ADP
fbem-27247	28	25	the	the	DET
fbem-27247	28	26	challenges	challenge	NOUN
fbem-27247	28	27	include	include	VERB
fbem-27247	28	28	changing	change	VERB
fbem-27247	28	29	the	the	DET
fbem-27247	28	30	thinking	thinking	NOUN
fbem-27247	28	31	mode	mode	NOUN
fbem-27247	28	32	,	,	PUNCT
fbem-27247	28	33	constructing	construct	VERB
fbem-27247	28	34	a	a	DET
fbem-27247	28	35	cloud	cloud	ADJ
fbem-27247	28	36	auditing	auditing	NOUN
fbem-27247	28	37	platform	platform	NOUN
fbem-27247	28	38	and	and	CCONJ
fbem-27247	28	39	strengthening	strengthen	VERB
fbem-27247	28	40	data	datum	NOUN
fbem-27247	28	41	control	control	NOUN
fbem-27247	28	42	.	.	PUNCT
fbem-27247	29	1	2.3	2.3	NUM
fbem-27247	29	2	.	.	PUNCT
fbem-27247	30	1	literature	literature	NOUN
fbem-27247	30	2	review	review	PROPN
fbem-27247	30	3	and	and	CCONJ
fbem-27247	30	4	commentary	commentary	NOUN
fbem-27247	30	5	summarizing	summarizing	NOUN
fbem-27247	30	6	and	and	CCONJ
fbem-27247	30	7	generalizing	generalize	VERB
fbem-27247	30	8	the	the	DET
fbem-27247	30	9	theoretical	theoretical	ADJ
fbem-27247	30	10	research	research	NOUN
fbem-27247	30	11	and	and	CCONJ
fbem-27247	30	12	practical	practical	ADJ
fbem-27247	30	13	discussions	discussion	NOUN
fbem-27247	30	14	on	on	ADP
fbem-27247	30	15	big	big	ADJ
fbem-27247	30	16	data	datum	NOUN
fbem-27247	30	17	auditing	auditing	NOUN
fbem-27247	30	18	by	by	ADP
fbem-27247	30	19	domestic	domestic	ADJ
fbem-27247	30	20	and	and	CCONJ
fbem-27247	30	21	foreign	foreign	ADJ
fbem-27247	30	22	experts	expert	NOUN
fbem-27247	30	23	and	and	CCONJ
fbem-27247	30	24	scholars	scholar	NOUN
fbem-27247	30	25	,	,	PUNCT
fbem-27247	30	26	it	it	PRON
fbem-27247	30	27	can	can	AUX
fbem-27247	30	28	be	be	AUX
fbem-27247	30	29	found	find	VERB
fbem-27247	30	30	that	that	SCONJ
fbem-27247	30	31	big	big	ADJ
fbem-27247	30	32	data	datum	NOUN
fbem-27247	30	33	auditing	auditing	NOUN
fbem-27247	30	34	has	have	AUX
fbem-27247	30	35	been	be	AUX
fbem-27247	30	36	generally	generally	ADV
fbem-27247	30	37	recognized	recognize	VERB
fbem-27247	30	38	and	and	CCONJ
fbem-27247	30	39	valued	value	VERB
fbem-27247	30	40	by	by	ADP
fbem-27247	30	41	them	they	PRON
fbem-27247	30	42	.	.	PUNCT
fbem-27247	31	1	big	big	ADJ
fbem-27247	31	2	data	datum	NOUN
fbem-27247	31	3	auditing	auditing	NOUN
fbem-27247	31	4	will	will	AUX
fbem-27247	31	5	change	change	VERB
fbem-27247	31	6	the	the	DET
fbem-27247	31	7	organizational	organizational	ADJ
fbem-27247	31	8	forms	form	NOUN
fbem-27247	31	9	,	,	PUNCT
fbem-27247	31	10	auditing	auditing	NOUN
fbem-27247	31	11	methods	method	NOUN
fbem-27247	31	12	and	and	CCONJ
fbem-27247	31	13	ways	way	NOUN
fbem-27247	31	14	of	of	ADP
fbem-27247	31	15	thinking	thinking	NOUN
fbem-27247	31	16	in	in	ADP
fbem-27247	31	17	audit	audit	NOUN
fbem-27247	31	18	supervision	supervision	NOUN
fbem-27247	31	19	,	,	PUNCT
fbem-27247	31	20	and	and	CCONJ
fbem-27247	31	21	will	will	AUX
fbem-27247	31	22	bring	bring	VERB
fbem-27247	31	23	about	about	ADP
fbem-27247	31	24	revolutionary	revolutionary	ADJ
fbem-27247	31	25	development	development	NOUN
fbem-27247	31	26	in	in	ADP
fbem-27247	31	27	auditing	auditing	NOUN
fbem-27247	31	28	.	.	PUNCT
fbem-27247	32	1	at	at	ADP
fbem-27247	32	2	present	present	ADJ
fbem-27247	32	3	,	,	PUNCT
fbem-27247	32	4	big	big	ADJ
fbem-27247	32	5	data	datum	NOUN
fbem-27247	32	6	auditing	auditing	NOUN
fbem-27247	32	7	in	in	ADP
fbem-27247	32	8	china	china	PROPN
fbem-27247	32	9	is	be	AUX
fbem-27247	32	10	also	also	ADV
fbem-27247	32	11	in	in	ADP
fbem-27247	32	12	a	a	DET
fbem-27247	32	13	thriving	thriving	ADJ
fbem-27247	32	14	development	development	NOUN
fbem-27247	32	15	stage	stage	NOUN
fbem-27247	32	16	.	.	PUNCT
fbem-27247	33	1	however	however	ADV
fbem-27247	33	2	,	,	PUNCT
fbem-27247	33	3	the	the	DET
fbem-27247	33	4	development	development	NOUN
fbem-27247	33	5	level	level	NOUN
fbem-27247	33	6	of	of	ADP
fbem-27247	33	7	big	big	ADJ
fbem-27247	33	8	data	datum	NOUN
fbem-27247	33	9	in	in	ADP
fbem-27247	33	10	china	china	PROPN
fbem-27247	33	11	is	be	AUX
fbem-27247	33	12	still	still	ADV
fbem-27247	33	13	at	at	ADP
fbem-27247	33	14	the	the	DET
fbem-27247	33	15	primary	primary	ADJ
fbem-27247	33	16	stage	stage	NOUN
fbem-27247	33	17	,	,	PUNCT
fbem-27247	33	18	and	and	CCONJ
fbem-27247	33	19	the	the	DET
fbem-27247	33	20	research	research	NOUN
fbem-27247	33	21	on	on	ADP
fbem-27247	33	22	big	big	ADJ
fbem-27247	33	23	data	datum	NOUN
fbem-27247	33	24	auditing	auditing	NOUN
fbem-27247	33	25	still	still	ADV
fbem-27247	33	26	needs	need	VERB
fbem-27247	33	27	further	further	ADJ
fbem-27247	33	28	exploration	exploration	NOUN
fbem-27247	33	29	and	and	CCONJ
fbem-27247	33	30	attempts	attempt	NOUN
fbem-27247	33	31	.	.	PUNCT
fbem-27247	34	1	3	3	X
fbem-27247	34	2	.	.	X
fbem-27247	34	3	case	case	NOUN
fbem-27247	34	4	analysis	analysis	NOUN
fbem-27247	34	5	of	of	ADP
fbem-27247	34	6	y	y	PROPN
fbem-27247	34	7	city	city	PROPN
fbem-27247	34	8	audit	audit	NOUN
fbem-27247	34	9	bureau	bureau	PROPN
fbem-27247	34	10	3.1	3.1	NUM
fbem-27247	34	11	.	.	PUNCT
fbem-27247	35	1	information	information	NOUN
fbem-27247	35	2	system	system	NOUN
fbem-27247	35	3	construction	construction	NOUN
fbem-27247	35	4	situation	situation	NOUN
fbem-27247	35	5	y	y	PROPN
fbem-27247	35	6	city	city	PROPN
fbem-27247	35	7	audit	audit	NOUN
fbem-27247	35	8	bureau	bureau	NOUN
fbem-27247	35	9	has	have	AUX
fbem-27247	35	10	always	always	ADV
fbem-27247	35	11	attached	attach	VERB
fbem-27247	35	12	great	great	ADJ
fbem-27247	35	13	importance	importance	NOUN
fbem-27247	35	14	to	to	ADP
fbem-27247	35	15	the	the	DET
fbem-27247	35	16	construction	construction	NOUN
fbem-27247	35	17	of	of	ADP
fbem-27247	35	18	informatization	informatization	NOUN
fbem-27247	35	19	.	.	PUNCT
fbem-27247	36	1	with	with	ADP
fbem-27247	36	2	increased	increase	VERB
fbem-27247	36	3	capital	capital	NOUN
fbem-27247	36	4	investment	investment	NOUN
fbem-27247	36	5	,	,	PUNCT
fbem-27247	36	6	it	it	PRON
fbem-27247	36	7	has	have	AUX
fbem-27247	36	8	built	build	VERB
fbem-27247	36	9	the	the	DET
fbem-27247	36	10	"	"	PUNCT
fbem-27247	36	11	y	y	PROPN
fbem-27247	36	12	city	city	NOUN
fbem-27247	36	13	digital	digital	ADJ
fbem-27247	36	14	auditing	auditing	NOUN
fbem-27247	36	15	integrated	integrate	VERB
fbem-27247	36	16	platform	platform	NOUN
fbem-27247	36	17	"	"	PUNCT
fbem-27247	36	18	integrating	integrating	NOUN
fbem-27247	36	19	functions	function	NOUN
fbem-27247	36	20	such	such	ADJ
fbem-27247	36	21	as	as	ADP
fbem-27247	36	22	project	project	NOUN
fbem-27247	36	23	management	management	NOUN
fbem-27247	36	24	,	,	PUNCT
fbem-27247	36	25	data	datum	NOUN
fbem-27247	36	26	analysis	analysis	NOUN
fbem-27247	36	27	,	,	PUNCT
fbem-27247	36	28	and	and	CCONJ
fbem-27247	36	29	online	online	ADJ
fbem-27247	36	30	auditing	auditing	NOUN
fbem-27247	36	31	,	,	PUNCT
fbem-27247	36	32	providing	provide	VERB
fbem-27247	36	33	equipment	equipment	NOUN
fbem-27247	36	34	and	and	CCONJ
fbem-27247	36	35	technical	technical	ADJ
fbem-27247	36	36	support	support	NOUN
fbem-27247	36	37	for	for	ADP
fbem-27247	36	38	the	the	DET
fbem-27247	36	39	development	development	NOUN
fbem-27247	36	40	of	of	ADP
fbem-27247	36	41	big	big	ADJ
fbem-27247	36	42	data	datum	NOUN
fbem-27247	36	43	auditing	auditing	NOUN
fbem-27247	36	44	.	.	PUNCT
fbem-27247	37	1	first	first	ADV
fbem-27247	37	2	,	,	PUNCT
fbem-27247	37	3	an	an	DET
fbem-27247	37	4	electronic	electronic	ADJ
fbem-27247	37	5	data	datum	NOUN
fbem-27247	37	6	query	query	NOUN
fbem-27247	37	7	platform	platform	NOUN
fbem-27247	37	8	has	have	AUX
fbem-27247	37	9	been	be	AUX
fbem-27247	37	10	established	establish	VERB
fbem-27247	37	11	to	to	PART
fbem-27247	37	12	collect	collect	VERB
fbem-27247	37	13	and	and	CCONJ
fbem-27247	37	14	integrate	integrate	VERB
fbem-27247	37	15	electronic	electronic	ADJ
fbem-27247	37	16	data	datum	NOUN
fbem-27247	37	17	obtained	obtain	VERB
fbem-27247	37	18	from	from	ADP
fbem-27247	37	19	various	various	ADJ
fbem-27247	37	20	channels	channel	NOUN
fbem-27247	37	21	and	and	CCONJ
fbem-27247	37	22	sources	source	NOUN
fbem-27247	37	23	.	.	PUNCT
fbem-27247	38	1	second	second	ADJ
fbem-27247	38	2	,	,	PUNCT
fbem-27247	38	3	a	a	DET
fbem-27247	38	4	bastion	bastion	NOUN
fbem-27247	38	5	host	host	NOUN
fbem-27247	38	6	is	be	AUX
fbem-27247	38	7	purchased	purchase	VERB
fbem-27247	38	8	in	in	ADP
fbem-27247	38	9	a	a	DET
fbem-27247	38	10	timely	timely	ADJ
fbem-27247	38	11	manner	manner	NOUN
fbem-27247	38	12	to	to	PART
fbem-27247	38	13	ensure	ensure	VERB
fbem-27247	38	14	data	datum	NOUN
fbem-27247	38	15	confidentiality	confidentiality	NOUN
fbem-27247	38	16	and	and	CCONJ
fbem-27247	38	17	security	security	NOUN
fbem-27247	38	18	protection	protection	NOUN
fbem-27247	38	19	.	.	PUNCT
fbem-27247	39	1	third	third	ADJ
fbem-27247	39	2	,	,	PUNCT
fbem-27247	39	3	virtual	virtual	ADJ
fbem-27247	39	4	machines	machine	NOUN
fbem-27247	39	5	,	,	PUNCT
fbem-27247	39	6	remote	remote	ADJ
fbem-27247	39	7	desktops	desktop	NOUN
fbem-27247	39	8	,	,	PUNCT
fbem-27247	39	9	and	and	CCONJ
fbem-27247	39	10	vpn	vpn	NOUN
fbem-27247	39	11	technologies	technology	NOUN
fbem-27247	39	12	are	be	AUX
fbem-27247	39	13	used	use	VERB
fbem-27247	39	14	to	to	PART
fbem-27247	39	15	enable	enable	VERB
fbem-27247	39	16	auditors	auditor	NOUN
fbem-27247	39	17	to	to	PART
fbem-27247	39	18	conduct	conduct	VERB
fbem-27247	39	19	online	online	ADJ
fbem-27247	39	20	data	datum	NOUN
fbem-27247	39	21	analysis	analysis	NOUN
fbem-27247	39	22	and	and	CCONJ
fbem-27247	39	23	improve	improve	VERB
fbem-27247	39	24	the	the	DET
fbem-27247	39	25	utilization	utilization	NOUN
fbem-27247	39	26	rate	rate	NOUN
fbem-27247	39	27	and	and	CCONJ
fbem-27247	39	28	security	security	NOUN
fbem-27247	39	29	of	of	ADP
fbem-27247	39	30	sensitive	sensitive	ADJ
fbem-27247	39	31	information	information	NOUN
fbem-27247	39	32	.	.	PUNCT
fbem-27247	40	1	3.2	3.2	NUM
fbem-27247	40	2	.	.	PUNCT
fbem-27247	40	3	management	management	NOUN
fbem-27247	40	4	system	system	NOUN
fbem-27247	40	5	construction	construction	NOUN
fbem-27247	40	6	situation	situation	NOUN
fbem-27247	40	7	as	as	ADV
fbem-27247	40	8	early	early	ADV
fbem-27247	40	9	as	as	ADP
fbem-27247	40	10	2018	2018	NUM
fbem-27247	40	11	,	,	PUNCT
fbem-27247	40	12	y	y	PROPN
fbem-27247	40	13	city	city	PROPN
fbem-27247	40	14	audit	audit	PROPN
fbem-27247	40	15	bureau	bureau	NOUN
fbem-27247	40	16	issued	issue	VERB
fbem-27247	40	17	the	the	DET
fbem-27247	40	18	management	management	NOUN
fbem-27247	40	19	measures	measure	NOUN
fbem-27247	40	20	for	for	ADP
fbem-27247	40	21	the	the	DET
fbem-27247	40	22	collection	collection	NOUN
fbem-27247	40	23	,	,	PUNCT
fbem-27247	40	24	storage	storage	NOUN
fbem-27247	40	25	and	and	CCONJ
fbem-27247	40	26	use	use	NOUN
fbem-27247	40	27	of	of	ADP
fbem-27247	40	28	auditing	audit	VERB
fbem-27247	40	29	electronic	electronic	ADJ
fbem-27247	40	30	data	datum	NOUN
fbem-27247	40	31	,	,	PUNCT
fbem-27247	40	32	making	make	VERB
fbem-27247	40	33	clear	clear	ADJ
fbem-27247	40	34	regulations	regulation	NOUN
fbem-27247	40	35	on	on	ADP
fbem-27247	40	36	data	datum	NOUN
fbem-27247	40	37	collection	collection	NOUN
fbem-27247	40	38	and	and	CCONJ
fbem-27247	40	39	reporting	reporting	NOUN
fbem-27247	40	40	,	,	PUNCT
fbem-27247	40	41	data	datum	NOUN
fbem-27247	40	42	processing	processing	NOUN
fbem-27247	40	43	,	,	PUNCT
fbem-27247	40	44	storage	storage	NOUN
fbem-27247	40	45	management	management	NOUN
fbem-27247	40	46	,	,	PUNCT
fbem-27247	40	47	sharing	sharing	NOUN
fbem-27247	40	48	and	and	CCONJ
fbem-27247	40	49	utilization	utilization	NOUN
fbem-27247	40	50	,	,	PUNCT
fbem-27247	40	51	comprehensive	comprehensive	ADJ
fbem-27247	40	52	analysis	analysis	NOUN
fbem-27247	40	53	,	,	PUNCT
fbem-27247	40	54	and	and	CCONJ
fbem-27247	40	55	security	security	NOUN
fbem-27247	40	56	and	and	CCONJ
fbem-27247	40	57	confidentiality	confidentiality	NOUN
fbem-27247	40	58	.	.	PUNCT
fbem-27247	41	1	it	it	PRON
fbem-27247	41	2	also	also	ADV
fbem-27247	41	3	established	establish	VERB
fbem-27247	41	4	a	a	DET
fbem-27247	41	5	regular	regular	ADJ
fbem-27247	41	6	release	release	NOUN
fbem-27247	41	7	mechanism	mechanism	NOUN
fbem-27247	41	8	for	for	ADP
fbem-27247	41	9	auditing	audit	VERB
fbem-27247	41	10	data	datum	NOUN
fbem-27247	41	11	resource	resource	NOUN
fbem-27247	41	12	directories	directory	NOUN
fbem-27247	41	13	,	,	PUNCT
fbem-27247	41	14	regularly	regularly	ADV
fbem-27247	41	15	publicizing	publicize	VERB
fbem-27247	41	16	the	the	DET
fbem-27247	41	17	data	datum	NOUN
fbem-27247	41	18	resource	resource	NOUN
fbem-27247	41	19	directories	directory	NOUN
fbem-27247	41	20	to	to	ADP
fbem-27247	41	21	auditors	auditor	NOUN
fbem-27247	41	22	to	to	PART
fbem-27247	41	23	meet	meet	VERB
fbem-27247	41	24	the	the	DET
fbem-27247	41	25	needs	need	NOUN
fbem-27247	41	26	of	of	ADP
fbem-27247	41	27	big	big	ADJ
fbem-27247	41	28	data	datum	NOUN
fbem-27247	41	29	auditing	auditing	NOUN
fbem-27247	41	30	in	in	ADP
fbem-27247	41	31	the	the	DET
fbem-27247	41	32	audit	audit	NOUN
fbem-27247	41	33	institutions	institution	NOUN
fbem-27247	41	34	at	at	ADP
fbem-27247	41	35	the	the	DET
fbem-27247	41	36	city	city	NOUN
fbem-27247	41	37	and	and	CCONJ
fbem-27247	41	38	county	county	NOUN
fbem-27247	41	39	levels	level	NOUN
fbem-27247	41	40	.	.	PUNCT
fbem-27247	42	1	meanwhile	meanwhile	ADV
fbem-27247	42	2	,	,	PUNCT
fbem-27247	42	3	a	a	DET
fbem-27247	42	4	data	data	NOUN
fbem-27247	42	5	collection	collection	NOUN
fbem-27247	42	6	demand	demand	NOUN
fbem-27247	42	7	planning	planning	NOUN
fbem-27247	42	8	was	be	AUX
fbem-27247	42	9	established	establish	VERB
fbem-27247	42	10	.	.	PUNCT
fbem-27247	43	1	the	the	DET
fbem-27247	43	2	audit	audit	NOUN
fbem-27247	43	3	bureaus	bureaus	NOUN
fbem-27247	43	4	at	at	ADP
fbem-27247	43	5	the	the	DET
fbem-27247	43	6	city	city	NOUN
fbem-27247	43	7	and	and	CCONJ
fbem-27247	43	8	county	county	NOUN
fbem-27247	43	9	levels	level	NOUN
fbem-27247	43	10	and	and	CCONJ
fbem-27247	43	11	various	various	ADJ
fbem-27247	43	12	business	business	NOUN
fbem-27247	43	13	departments	department	NOUN
fbem-27247	43	14	report	report	VERB
fbem-27247	43	15	their	their	PRON
fbem-27247	43	16	data	data	NOUN
fbem-27247	43	17	collection	collection	NOUN
fbem-27247	43	18	demands	demand	NOUN
fbem-27247	43	19	,	,	PUNCT
fbem-27247	43	20	and	and	CCONJ
fbem-27247	43	21	the	the	DET
fbem-27247	43	22	data	data	PROPN
fbem-27247	43	23	department	department	PROPN
fbem-27247	43	24	of	of	ADP
fbem-27247	43	25	the	the	DET
fbem-27247	43	26	bureau	bureau	NOUN
fbem-27247	43	27	arranges	arrange	VERB
fbem-27247	43	28	the	the	DET
fbem-27247	43	29	collection	collection	NOUN
fbem-27247	43	30	uniformly	uniformly	ADV
fbem-27247	43	31	to	to	PART
fbem-27247	43	32	avoid	avoid	VERB
fbem-27247	43	33	the	the	DET
fbem-27247	43	34	phenomenon	phenomenon	NOUN
fbem-27247	43	35	of	of	ADP
fbem-27247	43	36	repeated	repeat	VERB
fbem-27247	43	37	collection	collection	NOUN
fbem-27247	43	38	.	.	PUNCT
fbem-27247	44	1	3.3	3.3	NUM
fbem-27247	44	2	.	.	PUNCT
fbem-27247	45	1	organizational	organizational	ADJ
fbem-27247	45	2	structure	structure	NOUN
fbem-27247	45	3	construction	construction	NOUN
fbem-27247	45	4	situation	situation	NOUN
fbem-27247	45	5	the	the	DET
fbem-27247	45	6	y	y	PROPN
fbem-27247	45	7	city	city	PROPN
fbem-27247	45	8	audit	audit	NOUN
fbem-27247	45	9	bureau	bureau	NOUN
fbem-27247	45	10	has	have	AUX
fbem-27247	45	11	specifically	specifically	ADV
fbem-27247	45	12	established	establish	VERB
fbem-27247	45	13	an	an	DET
fbem-27247	45	14	electronic	electronic	ADJ
fbem-27247	45	15	data	data	NOUN
fbem-27247	45	16	auditing	auditing	NOUN
fbem-27247	45	17	department	department	NOUN
fbem-27247	45	18	,	,	PUNCT
fbem-27247	45	19	which	which	PRON
fbem-27247	45	20	is	be	AUX
fbem-27247	45	21	responsible	responsible	ADJ
fbem-27247	45	22	for	for	ADP
fbem-27247	45	23	data	data	NOUN
fbem-27247	45	24	-	-	PUNCT
fbem-27247	45	25	related	relate	VERB
fbem-27247	45	26	requirements	requirement	NOUN
fbem-27247	45	27	and	and	CCONJ
fbem-27247	45	28	work	work	NOUN
fbem-27247	45	29	in	in	ADP
fbem-27247	45	30	a	a	DET
fbem-27247	45	31	concentrated	concentrated	ADJ
fbem-27247	45	32	manner	manner	NOUN
fbem-27247	45	33	.	.	PUNCT
fbem-27247	46	1	firstly	firstly	ADV
fbem-27247	46	2	,	,	PUNCT
fbem-27247	46	3	it	it	PRON
fbem-27247	46	4	is	be	AUX
fbem-27247	46	5	responsible	responsible	ADJ
fbem-27247	46	6	for	for	ADP
fbem-27247	46	7	data	data	NOUN
fbem-27247	46	8	collection	collection	NOUN
fbem-27247	46	9	,	,	PUNCT
fbem-27247	46	10	cleaning	cleaning	NOUN
fbem-27247	46	11	,	,	PUNCT
fbem-27247	46	12	and	and	CCONJ
fbem-27247	46	13	conversion	conversion	NOUN
fbem-27247	46	14	.	.	PUNCT
fbem-27247	47	1	it	it	PRON
fbem-27247	47	2	cleans	clean	VERB
fbem-27247	47	3	,	,	PUNCT
fbem-27247	47	4	converts	convert	NOUN
fbem-27247	47	5	,	,	PUNCT
fbem-27247	47	6	and	and	CCONJ
fbem-27247	47	7	standardizes	standardize	VERB
fbem-27247	47	8	the	the	DET
fbem-27247	47	9	data	datum	NOUN
fbem-27247	47	10	from	from	ADP
fbem-27247	47	11	various	various	ADJ
fbem-27247	47	12	channels	channel	NOUN
fbem-27247	47	13	and	and	CCONJ
fbem-27247	47	14	sources	source	NOUN
fbem-27247	47	15	.	.	PUNCT
fbem-27247	48	1	secondly	secondly	ADV
fbem-27247	48	2	,	,	PUNCT
fbem-27247	48	3	it	it	PRON
fbem-27247	48	4	is	be	AUX
fbem-27247	48	5	responsible	responsible	ADJ
fbem-27247	48	6	for	for	ADP
fbem-27247	48	7	providing	provide	VERB
fbem-27247	48	8	technical	technical	ADJ
fbem-27247	48	9	support	support	NOUN
fbem-27247	48	10	and	and	CCONJ
fbem-27247	48	11	technical	technical	ADJ
fbem-27247	48	12	guidance	guidance	NOUN
fbem-27247	48	13	.	.	PUNCT
fbem-27247	49	1	it	it	PRON
fbem-27247	49	2	attempts	attempt	VERB
fbem-27247	49	3	to	to	PART
fbem-27247	49	4	implement	implement	VERB
fbem-27247	49	5	the	the	DET
fbem-27247	49	6	auditing	auditing	NOUN
fbem-27247	49	7	ideas	idea	NOUN
fbem-27247	49	8	and	and	CCONJ
fbem-27247	49	9	thoughts	thought	NOUN
fbem-27247	49	10	put	put	VERB
fbem-27247	49	11	forward	forward	ADV
fbem-27247	49	12	by	by	ADP
fbem-27247	49	13	auditors	auditor	NOUN
fbem-27247	49	14	by	by	ADP
fbem-27247	49	15	using	use	VERB
fbem-27247	49	16	computer	computer	NOUN
fbem-27247	49	17	language	language	NOUN
fbem-27247	49	18	statements	statement	NOUN
fbem-27247	49	19	,	,	PUNCT
fbem-27247	49	20	algorithms	algorithm	NOUN
fbem-27247	49	21	,	,	PUNCT
fbem-27247	49	22	application	application	NOUN
fbem-27247	49	23	software	software	NOUN
fbem-27247	49	24	and	and	CCONJ
fbem-27247	49	25	other	other	ADJ
fbem-27247	49	26	computer	computer	NOUN
fbem-27247	49	27	technology	technology	NOUN
fbem-27247	49	28	means	mean	VERB
fbem-27247	49	29	.	.	PUNCT
fbem-27247	50	1	thirdly	thirdly	ADV
fbem-27247	50	2	,	,	PUNCT
fbem-27247	50	3	it	it	PRON
fbem-27247	50	4	is	be	AUX
fbem-27247	50	5	responsible	responsible	ADJ
fbem-27247	50	6	for	for	ADP
fbem-27247	50	7	data	data	NOUN
fbem-27247	50	8	-	-	PUNCT
fbem-27247	50	9	related	relate	VERB
fbem-27247	50	10	communication	communication	NOUN
fbem-27247	50	11	and	and	CCONJ
fbem-27247	50	12	docking	docking	NOUN
fbem-27247	50	13	.	.	PUNCT
fbem-27247	51	1	it	it	PRON
fbem-27247	51	2	maintains	maintain	VERB
fbem-27247	51	3	the	the	DET
fbem-27247	51	4	security	security	NOUN
fbem-27247	51	5	and	and	CCONJ
fbem-27247	51	6	stability	stability	NOUN
fbem-27247	51	7	of	of	ADP
fbem-27247	51	8	data	datum	NOUN
fbem-27247	51	9	sharing	share	VERB
fbem-27247	51	10	with	with	ADP
fbem-27247	51	11	the	the	DET
fbem-27247	51	12	big	big	PROPN
fbem-27247	51	13	data	data	PROPN
fbem-27247	51	14	bureau	bureau	NOUN
fbem-27247	51	15	,	,	PUNCT
fbem-27247	51	16	and	and	CCONJ
fbem-27247	51	17	assists	assist	VERB
fbem-27247	51	18	the	the	DET
fbem-27247	51	19	business	business	NOUN
fbem-27247	51	20	departments	department	NOUN
fbem-27247	51	21	in	in	ADP
fbem-27247	51	22	communicating	communicate	VERB
fbem-27247	51	23	and	and	CCONJ
fbem-27247	51	24	docking	docking	NOUN
fbem-27247	51	25	with	with	ADP
fbem-27247	51	26	the	the	DET
fbem-27247	51	27	departments	department	NOUN
fbem-27247	51	28	and	and	CCONJ
fbem-27247	51	29	units	unit	NOUN
fbem-27247	51	30	that	that	PRON
fbem-27247	51	31	need	need	VERB
fbem-27247	51	32	to	to	PART
fbem-27247	51	33	obtain	obtain	VERB
fbem-27247	51	34	data	datum	NOUN
fbem-27247	51	35	.	.	PUNCT
fbem-27247	52	1	fourthly	fourthly	ADV
fbem-27247	52	2	,	,	PUNCT
fbem-27247	52	3	it	it	PRON
fbem-27247	52	4	conducts	conduct	VERB
fbem-27247	52	5	big	big	ADJ
fbem-27247	52	6	data	datum	NOUN
fbem-27247	52	7	auditing	auditing	NOUN
fbem-27247	52	8	research	research	NOUN
fbem-27247	52	9	.	.	PUNCT
fbem-27247	53	1	it	it	PRON
fbem-27247	53	2	timely	timely	ADV
fbem-27247	53	3	collects	collect	VERB
fbem-27247	53	4	and	and	CCONJ
fbem-27247	53	5	explores	explore	VERB
fbem-27247	53	6	the	the	DET
fbem-27247	53	7	big	big	ADJ
fbem-27247	53	8	data	datum	NOUN
fbem-27247	53	9	auditing	auditing	NOUN
fbem-27247	53	10	techniques	technique	NOUN
fbem-27247	53	11	available	available	ADJ
fbem-27247	53	12	to	to	ADP
fbem-27247	53	13	auditing	auditing	NOUN
fbem-27247	53	14	institutions	institution	NOUN
fbem-27247	53	15	,	,	PUNCT
fbem-27247	53	16	and	and	CCONJ
fbem-27247	53	17	promotes	promote	VERB
fbem-27247	53	18	the	the	DET
fbem-27247	53	19	exchange	exchange	NOUN
fbem-27247	53	20	of	of	ADP
fbem-27247	53	21	big	big	ADJ
fbem-27247	53	22	data	datum	NOUN
fbem-27247	53	23	auditing	auditing	NOUN
fbem-27247	53	24	experience	experience	NOUN
fbem-27247	53	25	in	in	ADP
fbem-27247	53	26	the	the	DET
fbem-27247	53	27	whole	whole	ADJ
fbem-27247	53	28	city	city	NOUN
fbem-27247	53	29	.	.	PUNCT
fbem-27247	54	1	3.4	3.4	NUM
fbem-27247	54	2	.	.	PUNCT
fbem-27247	54	3	talent	talent	NOUN
fbem-27247	54	4	team	team	NOUN
fbem-27247	54	5	cultivation	cultivation	NOUN
fbem-27247	54	6	situation	situation	NOUN
fbem-27247	54	7	the	the	DET
fbem-27247	54	8	y	y	PROPN
fbem-27247	54	9	city	city	PROPN
fbem-27247	54	10	audit	audit	NOUN
fbem-27247	54	11	bureau	bureau	NOUN
fbem-27247	54	12	also	also	ADV
fbem-27247	54	13	attaches	attach	VERB
fbem-27247	54	14	great	great	ADJ
fbem-27247	54	15	importance	importance	NOUN
fbem-27247	54	16	to	to	ADP
fbem-27247	54	17	the	the	DET
fbem-27247	54	18	cultivation	cultivation	NOUN
fbem-27247	54	19	of	of	ADP
fbem-27247	54	20	big	big	ADJ
fbem-27247	54	21	data	datum	NOUN
fbem-27247	54	22	auditing	auditing	NOUN
fbem-27247	54	23	talents	talent	NOUN
fbem-27247	54	24	and	and	CCONJ
fbem-27247	54	25	promotes	promote	VERB
fbem-27247	54	26	the	the	DET
fbem-27247	54	27	big	big	ADJ
fbem-27247	54	28	data	datum	NOUN
fbem-27247	54	29	auditing	auditing	NOUN
fbem-27247	54	30	level	level	NOUN
fbem-27247	54	31	of	of	ADP
fbem-27247	54	32	the	the	DET
fbem-27247	54	33	cadres	cadre	NOUN
fbem-27247	54	34	in	in	ADP
fbem-27247	54	35	the	the	DET
fbem-27247	54	36	bureau	bureau	NOUN
fbem-27247	54	37	through	through	ADP
fbem-27247	54	38	various	various	ADJ
fbem-27247	54	39	means	mean	NOUN
fbem-27247	54	40	.	.	PUNCT
fbem-27247	55	1	firstly	firstly	ADV
fbem-27247	55	2	,	,	PUNCT
fbem-27247	55	3	it	it	PRON
fbem-27247	55	4	takes	take	VERB
fbem-27247	55	5	the	the	DET
fbem-27247	55	6	initiative	initiative	NOUN
fbem-27247	55	7	to	to	PART
fbem-27247	55	8	arrange	arrange	VERB
fbem-27247	55	9	the	the	DET
fbem-27247	55	10	young	young	ADJ
fbem-27247	55	11	cadres	cadre	NOUN
fbem-27247	55	12	in	in	ADP
fbem-27247	55	13	the	the	DET
fbem-27247	55	14	unit	unit	NOUN
fbem-27247	55	15	to	to	PART
fbem-27247	55	16	participate	participate	VERB
fbem-27247	55	17	in	in	ADP
fbem-27247	55	18	the	the	DET
fbem-27247	55	19	computer	computer	NOUN
fbem-27247	55	20	technology	technology	NOUN
fbem-27247	55	21	training	training	NOUN
fbem-27247	55	22	organized	organize	VERB
fbem-27247	55	23	by	by	ADP
fbem-27247	55	24	the	the	DET
fbem-27247	55	25	national	national	ADJ
fbem-27247	55	26	audit	audit	NOUN
fbem-27247	55	27	office	office	NOUN
fbem-27247	55	28	and	and	CCONJ
fbem-27247	55	29	the	the	DET
fbem-27247	55	30	provincial	provincial	ADJ
fbem-27247	55	31	audit	audit	NOUN
fbem-27247	55	32	department	department	NOUN
fbem-27247	55	33	.	.	PUNCT
fbem-27247	56	1	secondly	secondly	ADV
fbem-27247	56	2	,	,	PUNCT
fbem-27247	56	3	a	a	DET
fbem-27247	56	4	big	big	ADJ
fbem-27247	56	5	data	datum	NOUN
fbem-27247	56	6	auditing	auditing	NOUN
fbem-27247	56	7	technology	technology	NOUN
fbem-27247	56	8	group	group	NOUN
fbem-27247	56	9	is	be	AUX
fbem-27247	56	10	established	establish	VERB
fbem-27247	56	11	.	.	PUNCT
fbem-27247	57	1	the	the	DET
fbem-27247	57	2	technology	technology	NOUN
fbem-27247	57	3	group	group	NOUN
fbem-27247	57	4	holds	hold	VERB
fbem-27247	57	5	regular	regular	ADJ
fbem-27247	57	6	experience	experience	NOUN
fbem-27247	57	7	exchange	exchange	NOUN
fbem-27247	57	8	meetings	meeting	NOUN
fbem-27247	57	9	and	and	CCONJ
fbem-27247	57	10	seminars	seminar	NOUN
fbem-27247	57	11	to	to	PART
fbem-27247	57	12	discuss	discuss	VERB
fbem-27247	57	13	the	the	DET
fbem-27247	57	14	application	application	NOUN
fbem-27247	57	15	of	of	ADP
fbem-27247	57	16	cutting	cut	VERB
fbem-27247	57	17	-	-	PUNCT
fbem-27247	57	18	edge	edge	NOUN
fbem-27247	57	19	technologies	technology	NOUN
fbem-27247	57	20	and	and	CCONJ
fbem-27247	57	21	project	project	NOUN
fbem-27247	57	22	practical	practical	ADJ
fbem-27247	57	23	experience	experience	NOUN
fbem-27247	57	24	.	.	PUNCT
fbem-27247	58	1	meanwhile	meanwhile	ADV
fbem-27247	58	2	,	,	PUNCT
fbem-27247	58	3	experts	expert	NOUN
fbem-27247	58	4	are	be	AUX
fbem-27247	58	5	invited	invite	VERB
fbem-27247	58	6	to	to	ADP
fbem-27247	58	7	the	the	DET
fbem-27247	58	8	bureau	bureau	NOUN
fbem-27247	58	9	to	to	PART
fbem-27247	58	10	give	give	VERB
fbem-27247	58	11	lectures	lecture	NOUN
fbem-27247	58	12	and	and	CCONJ
fbem-27247	58	13	share	share	NOUN
fbem-27247	58	14	achievements	achievement	NOUN
fbem-27247	58	15	and	and	CCONJ
fbem-27247	58	16	experiences	experience	NOUN
fbem-27247	58	17	.	.	PUNCT
fbem-27247	59	1	thirdly	thirdly	ADV
fbem-27247	59	2	,	,	PUNCT
fbem-27247	59	3	outsourced	outsourced	ADJ
fbem-27247	59	4	services	service	NOUN
fbem-27247	59	5	are	be	AUX
fbem-27247	59	6	utilized	utilize	VERB
fbem-27247	59	7	to	to	PART
fbem-27247	59	8	supplement	supplement	VERB
fbem-27247	59	9	the	the	DET
fbem-27247	59	10	strength	strength	NOUN
fbem-27247	59	11	of	of	ADP
fbem-27247	59	12	big	big	ADJ
fbem-27247	59	13	data	datum	NOUN
fbem-27247	59	14	auditing	auditing	NOUN
fbem-27247	59	15	and	and	CCONJ
fbem-27247	59	16	make	make	VERB
fbem-27247	59	17	up	up	ADP
fbem-27247	59	18	for	for	ADP
fbem-27247	59	19	the	the	DET
fbem-27247	59	20	shortage	shortage	NOUN
fbem-27247	59	21	of	of	ADP
fbem-27247	59	22	big	big	ADJ
fbem-27247	59	23	data	datum	NOUN
fbem-27247	59	24	auditing	auditing	NOUN
fbem-27247	59	25	talents	talent	NOUN
fbem-27247	59	26	.	.	PUNCT
fbem-27247	60	1	4	4	X
fbem-27247	60	2	.	.	X
fbem-27247	60	3	oblems	oblem	NOUN
fbem-27247	60	4	and	and	CCONJ
fbem-27247	60	5	causes	cause	NOUN
fbem-27247	60	6	of	of	ADP
fbem-27247	60	7	the	the	DET
fbem-27247	60	8	application	application	NOUN
fbem-27247	60	9	of	of	ADP
fbem-27247	60	10	big	big	ADJ
fbem-27247	60	11	data	datum	NOUN
fbem-27247	60	12	auditing	auditing	NOUN
fbem-27247	60	13	in	in	ADP
fbem-27247	60	14	y	y	PROPN
fbem-27247	60	15	city	city	PROPN
fbem-27247	60	16	audit	audit	PROPN
fbem-27247	60	17	bureau	bureau	NOUN
fbem-27247	60	18	4.1	4.1	NUM
fbem-27247	60	19	.	.	PUNCT
fbem-27247	61	1	existing	exist	VERB
fbem-27247	61	2	problems	problem	NOUN
fbem-27247	61	3	4.1.1	4.1.1	NUM
fbem-27247	61	4	.	.	PUNCT
fbem-27247	62	1	lack	lack	NOUN
fbem-27247	62	2	of	of	ADP
fbem-27247	62	3	specific	specific	ADJ
fbem-27247	62	4	operational	operational	ADJ
fbem-27247	62	5	norms	norm	NOUN
fbem-27247	62	6	for	for	ADP
fbem-27247	62	7	big	big	ADJ
fbem-27247	62	8	data	datum	NOUN
fbem-27247	62	9	auditing	auditing	NOUN
fbem-27247	62	10	as	as	ADP
fbem-27247	62	11	a	a	DET
fbem-27247	62	12	newly	newly	ADV
fbem-27247	62	13	emerging	emerge	VERB
fbem-27247	62	14	auditing	auditing	NOUN
fbem-27247	62	15	method	method	NOUN
fbem-27247	62	16	and	and	CCONJ
fbem-27247	62	17	means	mean	VERB
fbem-27247	62	18	at	at	ADP
fbem-27247	62	19	present	present	ADJ
fbem-27247	62	20	,	,	PUNCT
fbem-27247	62	21	big	big	ADJ
fbem-27247	62	22	data	datum	NOUN
fbem-27247	62	23	auditing	auditing	NOUN
fbem-27247	62	24	is	be	AUX
fbem-27247	62	25	in	in	ADP
fbem-27247	62	26	a	a	DET
fbem-27247	62	27	state	state	NOUN
fbem-27247	62	28	of	of	ADP
fbem-27247	62	29	waiting	wait	VERB
fbem-27247	62	30	to	to	PART
fbem-27247	62	31	be	be	AUX
fbem-27247	62	32	formulated	formulate	VERB
fbem-27247	62	33	and	and	CCONJ
fbem-27247	62	34	perfected	perfect	VERB
fbem-27247	62	35	regarding	regard	VERB
fbem-27247	62	36	relevant	relevant	ADJ
fbem-27247	62	37	regulations	regulation	NOUN
fbem-27247	62	38	,	,	PUNCT
fbem-27247	62	39	measures	measure	NOUN
fbem-27247	62	40	,	,	PUNCT
fbem-27247	62	41	etc	etc	X
fbem-27247	62	42	.	.	X
fbem-27247	63	1	at	at	ADP
fbem-27247	63	2	the	the	DET
fbem-27247	63	3	levels	level	NOUN
fbem-27247	63	4	of	of	ADP
fbem-27247	63	5	laws	law	NOUN
fbem-27247	63	6	,	,	PUNCT
fbem-27247	63	7	regulations	regulation	NOUN
fbem-27247	63	8	and	and	CCONJ
fbem-27247	63	9	specific	specific	ADJ
fbem-27247	63	10	operations	operation	NOUN
fbem-27247	63	11	.	.	PUNCT
fbem-27247	64	1	when	when	SCONJ
fbem-27247	64	2	carrying	carry	VERB
fbem-27247	64	3	out	out	ADP
fbem-27247	64	4	big	big	ADJ
fbem-27247	64	5	data	datum	NOUN
fbem-27247	64	6	auditing	auditing	NOUN
fbem-27247	64	7	,	,	PUNCT
fbem-27247	64	8	the	the	DET
fbem-27247	64	9	y	y	PROPN
fbem-27247	64	10	city	city	PROPN
fbem-27247	64	11	audit	audit	NOUN
fbem-27247	64	12	bureau	bureau	NOUN
fbem-27247	64	13	mainly	mainly	ADV
fbem-27247	64	14	relies	rely	VERB
fbem-27247	64	15	on	on	ADP
fbem-27247	64	16	the	the	DET
fbem-27247	64	17	internal	internal	ADJ
fbem-27247	64	18	management	management	NOUN
fbem-27247	64	19	system	system	NOUN
fbem-27247	64	20	of	of	ADP
fbem-27247	64	21	the	the	DET
fbem-27247	64	22	unit	unit	NOUN
fbem-27247	64	23	.	.	PUNCT
fbem-27247	65	1	however	however	ADV
fbem-27247	65	2	,	,	PUNCT
fbem-27247	65	3	the	the	DET
fbem-27247	65	4	system	system	NOUN
fbem-27247	65	5	mainly	mainly	ADV
fbem-27247	65	6	consists	consist	VERB
fbem-27247	65	7	of	of	ADP
fbem-27247	65	8	major	major	ADJ
fbem-27247	65	9	principlebased	principlebased	ADJ
fbem-27247	65	10	agreements	agreement	NOUN
fbem-27247	65	11	and	and	CCONJ
fbem-27247	65	12	does	do	AUX
fbem-27247	65	13	not	not	PART
fbem-27247	65	14	specify	specify	VERB
fbem-27247	65	15	the	the	DET
fbem-27247	65	16	specific	specific	ADJ
fbem-27247	65	17	implementation	implementation	NOUN
fbem-27247	65	18	process	process	NOUN
fbem-27247	65	19	and	and	CCONJ
fbem-27247	65	20	operation	operation	NOUN
fbem-27247	65	21	norms	norm	NOUN
fbem-27247	65	22	.	.	PUNCT
fbem-27247	66	1	during	during	ADP
fbem-27247	66	2	the	the	DET
fbem-27247	66	3	auditing	auditing	NOUN
fbem-27247	66	4	implementation	implementation	NOUN
fbem-27247	66	5	,	,	PUNCT
fbem-27247	66	6	it	it	PRON
fbem-27247	66	7	is	be	AUX
fbem-27247	66	8	mainly	mainly	ADV
fbem-27247	66	9	carried	carry	VERB
fbem-27247	66	10	out	out	ADP
fbem-27247	66	11	by	by	ADP
fbem-27247	66	12	each	each	DET
fbem-27247	66	13	8	8	NUM
fbem-27247	66	14	auditing	auditing	NOUN
fbem-27247	66	15	team	team	NOUN
fbem-27247	66	16	according	accord	VERB
fbem-27247	66	17	to	to	ADP
fbem-27247	66	18	their	their	PRON
fbem-27247	66	19	own	own	ADJ
fbem-27247	66	20	project	project	NOUN
fbem-27247	66	21	situations	situation	NOUN
fbem-27247	66	22	and	and	CCONJ
fbem-27247	66	23	auditing	auditing	NOUN
fbem-27247	66	24	experiences	experience	NOUN
fbem-27247	66	25	.	.	PUNCT
fbem-27247	67	1	this	this	PRON
fbem-27247	67	2	leads	lead	VERB
fbem-27247	67	3	to	to	ADP
fbem-27247	67	4	the	the	DET
fbem-27247	67	5	situation	situation	NOUN
fbem-27247	67	6	that	that	SCONJ
fbem-27247	67	7	auditors	auditor	NOUN
fbem-27247	67	8	do	do	AUX
fbem-27247	67	9	not	not	PART
fbem-27247	67	10	have	have	VERB
fbem-27247	67	11	unified	unified	ADJ
fbem-27247	67	12	operation	operation	NOUN
fbem-27247	67	13	process	process	NOUN
fbem-27247	67	14	regulations	regulation	NOUN
fbem-27247	67	15	when	when	SCONJ
fbem-27247	67	16	implementing	implement	VERB
fbem-27247	67	17	big	big	ADJ
fbem-27247	67	18	data	datum	NOUN
fbem-27247	67	19	auditing	auditing	NOUN
fbem-27247	67	20	,	,	PUNCT
fbem-27247	67	21	which	which	PRON
fbem-27247	67	22	is	be	AUX
fbem-27247	67	23	not	not	PART
fbem-27247	67	24	conducive	conducive	ADJ
fbem-27247	67	25	to	to	ADP
fbem-27247	67	26	the	the	DET
fbem-27247	67	27	management	management	NOUN
fbem-27247	67	28	of	of	ADP
fbem-27247	67	29	project	project	NOUN
fbem-27247	67	30	implementation	implementation	NOUN
fbem-27247	67	31	.	.	PUNCT
fbem-27247	68	1	4.1.2	4.1.2	NUM
fbem-27247	68	2	.	.	NOUN
fbem-27247	68	3	lack	lack	NOUN
fbem-27247	68	4	of	of	ADP
fbem-27247	68	5	sufficient	sufficient	ADJ
fbem-27247	68	6	data	datum	NOUN
fbem-27247	68	7	support	support	NOUN
fbem-27247	68	8	for	for	ADP
fbem-27247	68	9	big	big	ADJ
fbem-27247	68	10	data	datum	NOUN
fbem-27247	68	11	auditing	auditing	NOUN
fbem-27247	68	12	currently	currently	ADV
fbem-27247	68	13	,	,	PUNCT
fbem-27247	68	14	when	when	SCONJ
fbem-27247	68	15	obtaining	obtain	VERB
fbem-27247	68	16	the	the	DET
fbem-27247	68	17	data	datum	NOUN
fbem-27247	68	18	required	require	VERB
fbem-27247	68	19	for	for	ADP
fbem-27247	68	20	big	big	ADJ
fbem-27247	68	21	data	datum	NOUN
fbem-27247	68	22	auditing	auditing	NOUN
fbem-27247	68	23	,	,	PUNCT
fbem-27247	68	24	the	the	DET
fbem-27247	68	25	y	y	PROPN
fbem-27247	68	26	city	city	PROPN
fbem-27247	68	27	audit	audit	NOUN
fbem-27247	68	28	bureau	bureau	NOUN
fbem-27247	68	29	is	be	AUX
fbem-27247	68	30	facing	face	VERB
fbem-27247	68	31	a	a	DET
fbem-27247	68	32	series	series	NOUN
fbem-27247	68	33	of	of	ADP
fbem-27247	68	34	problems	problem	NOUN
fbem-27247	68	35	such	such	ADJ
fbem-27247	68	36	as	as	ADP
fbem-27247	68	37	collection	collection	NOUN
fbem-27247	68	38	,	,	PUNCT
fbem-27247	68	39	processing	processing	NOUN
fbem-27247	68	40	,	,	PUNCT
fbem-27247	68	41	and	and	CCONJ
fbem-27247	68	42	storage	storage	NOUN
fbem-27247	68	43	.	.	PUNCT
fbem-27247	69	1	firstly	firstly	ADV
fbem-27247	69	2	,	,	PUNCT
fbem-27247	69	3	due	due	ADP
fbem-27247	69	4	to	to	ADP
fbem-27247	69	5	the	the	DET
fbem-27247	69	6	limited	limited	ADJ
fbem-27247	69	7	data	data	NOUN
fbem-27247	69	8	access	access	NOUN
fbem-27247	69	9	rights	right	NOUN
fbem-27247	69	10	,	,	PUNCT
fbem-27247	69	11	there	there	PRON
fbem-27247	69	12	are	be	VERB
fbem-27247	69	13	certain	certain	ADJ
fbem-27247	69	14	problems	problem	NOUN
fbem-27247	69	15	in	in	ADP
fbem-27247	69	16	obtaining	obtain	VERB
fbem-27247	69	17	data	datum	NOUN
fbem-27247	69	18	from	from	ADP
fbem-27247	69	19	other	other	ADJ
fbem-27247	69	20	relevant	relevant	ADJ
fbem-27247	69	21	units	unit	NOUN
fbem-27247	69	22	other	other	ADJ
fbem-27247	69	23	than	than	ADP
fbem-27247	69	24	the	the	DET
fbem-27247	69	25	audited	audit	VERB
fbem-27247	69	26	units	unit	NOUN
fbem-27247	69	27	.	.	PUNCT
fbem-27247	70	1	secondly	secondly	ADV
fbem-27247	70	2	,	,	PUNCT
fbem-27247	70	3	as	as	SCONJ
fbem-27247	70	4	the	the	DET
fbem-27247	70	5	data	data	NOUN
fbem-27247	70	6	storage	storage	NOUN
fbem-27247	70	7	formats	format	NOUN
fbem-27247	70	8	and	and	CCONJ
fbem-27247	70	9	software	software	NOUN
fbem-27247	70	10	and	and	CCONJ
fbem-27247	70	11	hardware	hardware	NOUN
fbem-27247	70	12	facilities	facility	NOUN
fbem-27247	70	13	of	of	ADP
fbem-27247	70	14	each	each	DET
fbem-27247	70	15	unit	unit	NOUN
fbem-27247	70	16	are	be	AUX
fbem-27247	70	17	not	not	PART
fbem-27247	70	18	exactly	exactly	ADV
fbem-27247	70	19	the	the	DET
fbem-27247	70	20	same	same	ADJ
fbem-27247	70	21	,	,	PUNCT
fbem-27247	70	22	and	and	CCONJ
fbem-27247	70	23	the	the	DET
fbem-27247	70	24	system	system	NOUN
fbem-27247	70	25	software	software	NOUN
fbem-27247	70	26	is	be	AUX
fbem-27247	70	27	diverse	diverse	ADJ
fbem-27247	70	28	and	and	CCONJ
fbem-27247	70	29	complex	complex	ADJ
fbem-27247	70	30	,	,	PUNCT
fbem-27247	70	31	there	there	PRON
fbem-27247	70	32	are	be	VERB
fbem-27247	70	33	difficulties	difficulty	NOUN
fbem-27247	70	34	in	in	ADP
fbem-27247	70	35	data	datum	NOUN
fbem-27247	70	36	collection	collection	NOUN
fbem-27247	70	37	in	in	ADP
fbem-27247	70	38	actual	actual	ADJ
fbem-27247	70	39	auditing	auditing	NOUN
fbem-27247	70	40	projects	project	NOUN
fbem-27247	70	41	.	.	PUNCT
fbem-27247	71	1	thirdly	thirdly	ADV
fbem-27247	71	2	,	,	PUNCT
fbem-27247	71	3	since	since	SCONJ
fbem-27247	71	4	the	the	DET
fbem-27247	71	5	situation	situation	NOUN
fbem-27247	71	6	of	of	ADP
fbem-27247	71	7	encountering	encounter	VERB
fbem-27247	71	8	large	large	ADJ
fbem-27247	71	9	-	-	PUNCT
fbem-27247	71	10	capacity	capacity	NOUN
fbem-27247	71	11	data	datum	NOUN
fbem-27247	71	12	in	in	ADP
fbem-27247	71	13	auditing	auditing	NOUN
fbem-27247	71	14	is	be	AUX
fbem-27247	71	15	becoming	become	VERB
fbem-27247	71	16	more	more	ADV
fbem-27247	71	17	and	and	CCONJ
fbem-27247	71	18	frequent	frequent	ADJ
fbem-27247	71	19	,	,	PUNCT
fbem-27247	71	20	and	and	CCONJ
fbem-27247	71	21	the	the	DET
fbem-27247	71	22	demand	demand	NOUN
fbem-27247	71	23	for	for	ADP
fbem-27247	71	24	data	datum	NOUN
fbem-27247	71	25	storage	storage	NOUN
fbem-27247	71	26	space	space	NOUN
fbem-27247	71	27	is	be	AUX
fbem-27247	71	28	getting	get	VERB
fbem-27247	71	29	higher	high	ADJ
fbem-27247	71	30	and	and	CCONJ
fbem-27247	71	31	higher	high	ADJ
fbem-27247	71	32	,	,	PUNCT
fbem-27247	71	33	there	there	PRON
fbem-27247	71	34	is	be	VERB
fbem-27247	71	35	a	a	DET
fbem-27247	71	36	problem	problem	NOUN
fbem-27247	71	37	of	of	ADP
fbem-27247	71	38	limited	limited	ADJ
fbem-27247	71	39	data	datum	NOUN
fbem-27247	71	40	storage	storage	NOUN
fbem-27247	71	41	space	space	NOUN
fbem-27247	71	42	.	.	PUNCT
fbem-27247	72	1	4.1.3	4.1.3	NUM
fbem-27247	72	2	.	.	PUNCT
fbem-27247	72	3	lack	lack	NOUN
fbem-27247	72	4	of	of	ADP
fbem-27247	72	5	technological	technological	ADJ
fbem-27247	72	6	innovation	innovation	NOUN
fbem-27247	72	7	ability	ability	NOUN
fbem-27247	72	8	for	for	ADP
fbem-27247	72	9	big	big	ADJ
fbem-27247	72	10	data	datum	NOUN
fbem-27247	72	11	auditing	audit	VERB
fbem-27247	72	12	the	the	DET
fbem-27247	72	13	y	y	PROPN
fbem-27247	72	14	city	city	PROPN
fbem-27247	72	15	audit	audit	NOUN
fbem-27247	72	16	bureau	bureau	NOUN
fbem-27247	72	17	is	be	AUX
fbem-27247	72	18	facing	face	VERB
fbem-27247	72	19	quite	quite	DET
fbem-27247	72	20	a	a	DET
fbem-27247	72	21	few	few	ADJ
fbem-27247	72	22	difficulties	difficulty	NOUN
fbem-27247	72	23	in	in	ADP
fbem-27247	72	24	the	the	DET
fbem-27247	72	25	application	application	NOUN
fbem-27247	72	26	and	and	CCONJ
fbem-27247	72	27	innovation	innovation	NOUN
fbem-27247	72	28	of	of	ADP
fbem-27247	72	29	big	big	ADJ
fbem-27247	72	30	data	datum	NOUN
fbem-27247	72	31	technologies	technology	NOUN
fbem-27247	72	32	.	.	PUNCT
fbem-27247	73	1	firstly	firstly	ADV
fbem-27247	73	2	,	,	PUNCT
fbem-27247	73	3	the	the	DET
fbem-27247	73	4	application	application	NOUN
fbem-27247	73	5	level	level	NOUN
fbem-27247	73	6	of	of	ADP
fbem-27247	73	7	big	big	ADJ
fbem-27247	73	8	data	datum	NOUN
fbem-27247	73	9	technologies	technology	NOUN
fbem-27247	73	10	is	be	AUX
fbem-27247	73	11	relatively	relatively	ADV
fbem-27247	73	12	shallow	shallow	ADJ
fbem-27247	73	13	,	,	PUNCT
fbem-27247	73	14	and	and	CCONJ
fbem-27247	73	15	there	there	PRON
fbem-27247	73	16	is	be	VERB
fbem-27247	73	17	a	a	DET
fbem-27247	73	18	lack	lack	NOUN
fbem-27247	73	19	of	of	ADP
fbem-27247	73	20	in	in	ADP
fbem-27247	73	21	-	-	PUNCT
fbem-27247	73	22	depth	depth	NOUN
fbem-27247	73	23	applications	application	NOUN
fbem-27247	73	24	.	.	PUNCT
fbem-27247	74	1	currently	currently	ADV
fbem-27247	74	2	,	,	PUNCT
fbem-27247	74	3	what	what	PRON
fbem-27247	74	4	the	the	DET
fbem-27247	74	5	y	y	PROPN
fbem-27247	74	6	city	city	PROPN
fbem-27247	74	7	audit	audit	NOUN
fbem-27247	74	8	bureau	bureau	NOUN
fbem-27247	74	9	uses	use	VERB
fbem-27247	74	10	more	more	ADV
fbem-27247	74	11	often	often	ADV
fbem-27247	74	12	is	be	AUX
fbem-27247	74	13	still	still	ADV
fbem-27247	74	14	the	the	DET
fbem-27247	74	15	correlative	correlative	ADJ
fbem-27247	74	16	comparison	comparison	NOUN
fbem-27247	74	17	and	and	CCONJ
fbem-27247	74	18	analysis	analysis	NOUN
fbem-27247	74	19	between	between	ADP
fbem-27247	74	20	tables	table	NOUN
fbem-27247	74	21	.	.	PUNCT
fbem-27247	75	1	technologies	technology	NOUN
fbem-27247	75	2	that	that	PRON
fbem-27247	75	3	require	require	VERB
fbem-27247	75	4	higher	high	ADJ
fbem-27247	75	5	technical	technical	ADJ
fbem-27247	75	6	skills	skill	NOUN
fbem-27247	75	7	,	,	PUNCT
fbem-27247	75	8	such	such	ADJ
fbem-27247	75	9	as	as	ADP
fbem-27247	75	10	machine	machine	NOUN
fbem-27247	75	11	learning	learning	NOUN
fbem-27247	75	12	and	and	CCONJ
fbem-27247	75	13	visual	visual	ADJ
fbem-27247	75	14	display	display	NOUN
fbem-27247	75	15	,	,	PUNCT
fbem-27247	75	16	are	be	AUX
fbem-27247	75	17	less	less	ADV
fbem-27247	75	18	applied	apply	VERB
fbem-27247	75	19	.	.	PUNCT
fbem-27247	76	1	secondly	secondly	ADV
fbem-27247	76	2	,	,	PUNCT
fbem-27247	76	3	the	the	DET
fbem-27247	76	4	types	type	NOUN
fbem-27247	76	5	of	of	ADP
fbem-27247	76	6	big	big	ADJ
fbem-27247	76	7	data	datum	NOUN
fbem-27247	76	8	auditing	auditing	NOUN
fbem-27247	76	9	projects	project	NOUN
fbem-27247	76	10	are	be	AUX
fbem-27247	76	11	single	single	ADJ
fbem-27247	76	12	,	,	PUNCT
fbem-27247	76	13	and	and	CCONJ
fbem-27247	76	14	it	it	PRON
fbem-27247	76	15	is	be	AUX
fbem-27247	76	16	difficult	difficult	ADJ
fbem-27247	76	17	to	to	PART
fbem-27247	76	18	come	come	VERB
fbem-27247	76	19	up	up	ADP
fbem-27247	76	20	with	with	ADP
fbem-27247	76	21	new	new	ADJ
fbem-27247	76	22	ideas	idea	NOUN
fbem-27247	76	23	in	in	ADP
fbem-27247	76	24	terms	term	NOUN
fbem-27247	76	25	of	of	ADP
fbem-27247	76	26	technical	technical	ADJ
fbem-27247	76	27	methods	method	NOUN
fbem-27247	76	28	.	.	PUNCT
fbem-27247	77	1	at	at	ADP
fbem-27247	77	2	present	present	ADJ
fbem-27247	77	3	,	,	PUNCT
fbem-27247	77	4	the	the	DET
fbem-27247	77	5	scope	scope	NOUN
fbem-27247	77	6	of	of	ADP
fbem-27247	77	7	big	big	ADJ
fbem-27247	77	8	data	datum	NOUN
fbem-27247	77	9	auditing	auditing	NOUN
fbem-27247	77	10	carried	carry	VERB
fbem-27247	77	11	out	out	ADP
fbem-27247	77	12	by	by	ADP
fbem-27247	77	13	the	the	DET
fbem-27247	77	14	y	y	PROPN
fbem-27247	77	15	city	city	PROPN
fbem-27247	77	16	audit	audit	NOUN
fbem-27247	77	17	bureau	bureau	NOUN
fbem-27247	77	18	is	be	AUX
fbem-27247	77	19	relatively	relatively	ADV
fbem-27247	77	20	fixed	fix	VERB
fbem-27247	77	21	.	.	PUNCT
fbem-27247	78	1	the	the	DET
fbem-27247	78	2	projects	project	NOUN
fbem-27247	78	3	carried	carry	VERB
fbem-27247	78	4	out	out	ADP
fbem-27247	78	5	mainly	mainly	ADV
fbem-27247	78	6	focus	focus	VERB
fbem-27247	78	7	on	on	ADP
fbem-27247	78	8	those	those	DET
fbem-27247	78	9	types	type	NOUN
fbem-27247	78	10	with	with	ADP
fbem-27247	78	11	large	large	ADJ
fbem-27247	78	12	data	datum	NOUN
fbem-27247	78	13	volumes	volume	NOUN
fbem-27247	78	14	and	and	CCONJ
fbem-27247	78	15	many	many	ADJ
fbem-27247	78	16	affiliated	affiliated	ADJ
fbem-27247	78	17	departments	department	NOUN
fbem-27247	78	18	.	.	PUNCT
fbem-27247	79	1	the	the	DET
fbem-27247	79	2	auditing	auditing	NOUN
fbem-27247	79	3	mode	mode	NOUN
fbem-27247	79	4	and	and	CCONJ
fbem-27247	79	5	big	big	ADJ
fbem-27247	79	6	data	datum	NOUN
fbem-27247	79	7	auditing	auditing	NOUN
fbem-27247	79	8	methods	method	NOUN
fbem-27247	79	9	are	be	AUX
fbem-27247	79	10	basically	basically	ADV
fbem-27247	79	11	fixed	fix	VERB
fbem-27247	79	12	and	and	CCONJ
fbem-27247	79	13	formed	form	VERB
fbem-27247	79	14	,	,	PUNCT
fbem-27247	79	15	making	make	VERB
fbem-27247	79	16	it	it	PRON
fbem-27247	79	17	rather	rather	ADV
fbem-27247	79	18	difficult	difficult	ADJ
fbem-27247	79	19	to	to	PART
fbem-27247	79	20	bring	bring	VERB
fbem-27247	79	21	out	out	ADP
fbem-27247	79	22	new	new	ADJ
fbem-27247	79	23	ideas	idea	NOUN
fbem-27247	79	24	.	.	PUNCT
fbem-27247	80	1	4.1.4	4.1.4	X
fbem-27247	80	2	.	.	PUNCT
fbem-27247	81	1	lack	lack	NOUN
fbem-27247	81	2	of	of	ADP
fbem-27247	81	3	technical	technical	ADJ
fbem-27247	81	4	talent	talent	NOUN
fbem-27247	81	5	reserve	reserve	NOUN
fbem-27247	81	6	for	for	ADP
fbem-27247	81	7	big	big	ADJ
fbem-27247	81	8	data	datum	NOUN
fbem-27247	81	9	auditing	audit	VERB
fbem-27247	81	10	the	the	DET
fbem-27247	81	11	y	y	PROPN
fbem-27247	81	12	city	city	PROPN
fbem-27247	81	13	audit	audit	NOUN
fbem-27247	81	14	bureau	bureau	NOUN
fbem-27247	81	15	has	have	AUX
fbem-27247	81	16	cultivated	cultivate	VERB
fbem-27247	81	17	a	a	DET
fbem-27247	81	18	group	group	NOUN
fbem-27247	81	19	of	of	ADP
fbem-27247	81	20	leading	lead	VERB
fbem-27247	81	21	computer	computer	NOUN
fbem-27247	81	22	talents	talent	NOUN
fbem-27247	81	23	and	and	CCONJ
fbem-27247	81	24	computer	computer	NOUN
fbem-27247	81	25	technology	technology	NOUN
fbem-27247	81	26	backbones	backbone	VERB
fbem-27247	81	27	through	through	ADP
fbem-27247	81	28	continuous	continuous	ADJ
fbem-27247	81	29	strengthening	strengthening	NOUN
fbem-27247	81	30	of	of	ADP
fbem-27247	81	31	computer	computer	NOUN
fbem-27247	81	32	technology	technology	NOUN
fbem-27247	81	33	exchanges	exchange	NOUN
fbem-27247	81	34	in	in	ADP
fbem-27247	81	35	recent	recent	ADJ
fbem-27247	81	36	years	year	NOUN
fbem-27247	81	37	,	,	PUNCT
fbem-27247	81	38	and	and	CCONJ
fbem-27247	81	39	has	have	AUX
fbem-27247	81	40	reserved	reserve	VERB
fbem-27247	81	41	a	a	DET
fbem-27247	81	42	certain	certain	ADJ
fbem-27247	81	43	number	number	NOUN
fbem-27247	81	44	of	of	ADP
fbem-27247	81	45	big	big	ADJ
fbem-27247	81	46	data	datum	NOUN
fbem-27247	81	47	auditing	audit	VERB
fbem-27247	81	48	technical	technical	ADJ
fbem-27247	81	49	talents	talent	NOUN
fbem-27247	81	50	.	.	PUNCT
fbem-27247	82	1	however	however	ADV
fbem-27247	82	2	,	,	PUNCT
fbem-27247	82	3	compared	compare	VERB
fbem-27247	82	4	with	with	ADP
fbem-27247	82	5	the	the	DET
fbem-27247	82	6	entire	entire	ADJ
fbem-27247	82	7	auditing	auditing	NOUN
fbem-27247	82	8	team	team	NOUN
fbem-27247	82	9	,	,	PUNCT
fbem-27247	82	10	their	their	PRON
fbem-27247	82	11	proportion	proportion	NOUN
fbem-27247	82	12	is	be	AUX
fbem-27247	82	13	still	still	ADV
fbem-27247	82	14	not	not	PART
fbem-27247	82	15	high	high	ADJ
fbem-27247	82	16	,	,	PUNCT
fbem-27247	82	17	and	and	CCONJ
fbem-27247	82	18	quite	quite	DET
fbem-27247	82	19	a	a	DET
fbem-27247	82	20	number	number	NOUN
fbem-27247	82	21	of	of	ADP
fbem-27247	82	22	auditing	auditing	NOUN
fbem-27247	82	23	cadres	cadre	NOUN
fbem-27247	82	24	are	be	AUX
fbem-27247	82	25	not	not	PART
fbem-27247	82	26	proficient	proficient	ADJ
fbem-27247	82	27	in	in	ADP
fbem-27247	82	28	or	or	CCONJ
fbem-27247	82	29	unable	unable	ADJ
fbem-27247	82	30	to	to	PART
fbem-27247	82	31	carry	carry	VERB
fbem-27247	82	32	out	out	ADP
fbem-27247	82	33	big	big	ADJ
fbem-27247	82	34	data	datum	NOUN
fbem-27247	82	35	auditing	auditing	NOUN
fbem-27247	82	36	.	.	PUNCT
fbem-27247	83	1	firstly	firstly	ADV
fbem-27247	83	2	,	,	PUNCT
fbem-27247	83	3	most	most	ADJ
fbem-27247	83	4	of	of	ADP
fbem-27247	83	5	the	the	DET
fbem-27247	83	6	young	young	ADJ
fbem-27247	83	7	cadres	cadre	NOUN
fbem-27247	83	8	recruited	recruit	VERB
fbem-27247	83	9	by	by	ADP
fbem-27247	83	10	the	the	DET
fbem-27247	83	11	y	y	PROPN
fbem-27247	83	12	city	city	PROPN
fbem-27247	83	13	audit	audit	NOUN
fbem-27247	83	14	bureau	bureau	NOUN
fbem-27247	83	15	in	in	ADP
fbem-27247	83	16	recent	recent	ADJ
fbem-27247	83	17	years	year	NOUN
fbem-27247	83	18	are	be	AUX
fbem-27247	83	19	still	still	ADV
fbem-27247	83	20	mainly	mainly	ADV
fbem-27247	83	21	from	from	ADP
fbem-27247	83	22	traditional	traditional	ADJ
fbem-27247	83	23	majors	major	NOUN
fbem-27247	83	24	related	relate	VERB
fbem-27247	83	25	to	to	ADP
fbem-27247	83	26	finance	finance	NOUN
fbem-27247	83	27	,	,	PUNCT
fbem-27247	83	28	auditing	auditing	NOUN
fbem-27247	83	29	,	,	PUNCT
fbem-27247	83	30	and	and	CCONJ
fbem-27247	83	31	engineering	engineering	NOUN
fbem-27247	83	32	.	.	PUNCT
fbem-27247	84	1	secondly	secondly	ADV
fbem-27247	84	2	,	,	PUNCT
fbem-27247	84	3	most	most	ADJ
fbem-27247	84	4	auditing	auditing	NOUN
fbem-27247	84	5	personnel	personnel	NOUN
fbem-27247	84	6	have	have	AUX
fbem-27247	84	7	not	not	PART
fbem-27247	84	8	yet	yet	ADV
fbem-27247	84	9	established	establish	VERB
fbem-27247	84	10	the	the	DET
fbem-27247	84	11	thinking	thinking	NOUN
fbem-27247	84	12	of	of	ADP
fbem-27247	84	13	big	big	ADJ
fbem-27247	84	14	data	datum	NOUN
fbem-27247	84	15	auditing	auditing	NOUN
fbem-27247	84	16	,	,	PUNCT
fbem-27247	84	17	and	and	CCONJ
fbem-27247	84	18	the	the	DET
fbem-27247	84	19	traditional	traditional	ADJ
fbem-27247	84	20	thinking	thinking	NOUN
fbem-27247	84	21	still	still	ADV
fbem-27247	84	22	prevails	prevail	VERB
fbem-27247	84	23	.	.	PUNCT
fbem-27247	85	1	4.2	4.2	NUM
fbem-27247	85	2	.	.	PUNCT
fbem-27247	85	3	reasons	reason	NOUN
fbem-27247	85	4	for	for	ADP
fbem-27247	85	5	the	the	DET
fbem-27247	85	6	existing	exist	VERB
fbem-27247	85	7	problems	problem	NOUN
fbem-27247	85	8	4.2.1	4.2.1	NUM
fbem-27247	85	9	.	.	PUNCT
fbem-27247	86	1	the	the	DET
fbem-27247	86	2	supporting	support	VERB
fbem-27247	86	3	system	system	NOUN
fbem-27247	86	4	for	for	ADP
fbem-27247	86	5	big	big	ADJ
fbem-27247	86	6	data	datum	NOUN
fbem-27247	86	7	auditing	auditing	NOUN
fbem-27247	86	8	is	be	AUX
fbem-27247	86	9	not	not	PART
fbem-27247	86	10	yet	yet	ADV
fbem-27247	86	11	complete	complete	VERB
fbem-27247	86	12	the	the	DET
fbem-27247	86	13	newly	newly	ADV
fbem-27247	86	14	revised	revise	VERB
fbem-27247	86	15	audit	audit	NOUN
fbem-27247	86	16	law	law	NOUN
fbem-27247	86	17	has	have	AUX
fbem-27247	86	18	added	add	VERB
fbem-27247	86	19	the	the	DET
fbem-27247	86	20	legal	legal	ADJ
fbem-27247	86	21	basis	basis	NOUN
fbem-27247	86	22	for	for	SCONJ
fbem-27247	86	23	auditing	auditing	NOUN
fbem-27247	86	24	institutions	institution	NOUN
fbem-27247	86	25	to	to	PART
fbem-27247	86	26	conduct	conduct	VERB
fbem-27247	86	27	big	big	ADJ
fbem-27247	86	28	data	datum	NOUN
fbem-27247	86	29	auditing	auditing	NOUN
fbem-27247	86	30	.	.	PUNCT
fbem-27247	87	1	it	it	PRON
fbem-27247	87	2	clearly	clearly	ADV
fbem-27247	87	3	states	state	VERB
fbem-27247	87	4	that	that	SCONJ
fbem-27247	87	5	auditing	auditing	NOUN
fbem-27247	87	6	institutions	institution	NOUN
fbem-27247	87	7	can	can	AUX
fbem-27247	87	8	request	request	VERB
fbem-27247	87	9	data	datum	NOUN
fbem-27247	87	10	from	from	ADP
fbem-27247	87	11	the	the	DET
fbem-27247	87	12	audited	audit	VERB
fbem-27247	87	13	units	unit	NOUN
fbem-27247	87	14	,	,	PUNCT
fbem-27247	87	15	the	the	DET
fbem-27247	87	16	national	national	ADJ
fbem-27247	87	17	government	government	NOUN
fbem-27247	87	18	information	information	NOUN
fbem-27247	87	19	systems	system	NOUN
fbem-27247	87	20	and	and	CCONJ
fbem-27247	87	21	data	datum	NOUN
fbem-27247	87	22	sharing	sharing	NOUN
fbem-27247	87	23	platforms	platform	NOUN
fbem-27247	87	24	,	,	PUNCT
fbem-27247	87	25	and	and	CCONJ
fbem-27247	87	26	conduct	conduct	VERB
fbem-27247	87	27	verification	verification	NOUN
fbem-27247	87	28	and	and	CCONJ
fbem-27247	87	29	inspection	inspection	NOUN
fbem-27247	87	30	on	on	ADP
fbem-27247	87	31	the	the	DET
fbem-27247	87	32	obtained	obtain	VERB
fbem-27247	87	33	electronic	electronic	ADJ
fbem-27247	87	34	data	datum	NOUN
fbem-27247	87	35	and	and	CCONJ
fbem-27247	87	36	relevant	relevant	ADJ
fbem-27247	87	37	information	information	NOUN
fbem-27247	87	38	systems	system	NOUN
fbem-27247	87	39	.	.	PUNCT
fbem-27247	88	1	however	however	ADV
fbem-27247	88	2	,	,	PUNCT
fbem-27247	88	3	there	there	PRON
fbem-27247	88	4	are	be	VERB
fbem-27247	88	5	still	still	ADV
fbem-27247	88	6	no	no	DET
fbem-27247	88	7	clear	clear	ADJ
fbem-27247	88	8	regulations	regulation	NOUN
fbem-27247	88	9	in	in	ADP
fbem-27247	88	10	the	the	DET
fbem-27247	88	11	upper	upper	ADJ
fbem-27247	88	12	-	-	PUNCT
fbem-27247	88	13	level	level	NOUN
fbem-27247	88	14	system	system	NOUN
fbem-27247	88	15	regarding	regard	VERB
fbem-27247	88	16	matters	matter	NOUN
fbem-27247	88	17	such	such	ADJ
fbem-27247	88	18	as	as	ADP
fbem-27247	88	19	how	how	SCONJ
fbem-27247	88	20	to	to	PART
fbem-27247	88	21	obtain	obtain	VERB
fbem-27247	88	22	electronic	electronic	ADJ
fbem-27247	88	23	data	datum	NOUN
fbem-27247	88	24	,	,	PUNCT
fbem-27247	88	25	what	what	DET
fbem-27247	88	26	scope	scope	NOUN
fbem-27247	88	27	of	of	ADP
fbem-27247	88	28	electronic	electronic	ADJ
fbem-27247	88	29	data	datum	NOUN
fbem-27247	88	30	to	to	PART
fbem-27247	88	31	obtain	obtain	VERB
fbem-27247	88	32	,	,	PUNCT
fbem-27247	88	33	the	the	DET
fbem-27247	88	34	custody	custody	NOUN
fbem-27247	88	35	,	,	PUNCT
fbem-27247	88	36	use	use	NOUN
fbem-27247	88	37	and	and	CCONJ
fbem-27247	88	38	destruction	destruction	NOUN
fbem-27247	88	39	processes	process	NOUN
fbem-27247	88	40	of	of	ADP
fbem-27247	88	41	the	the	DET
fbem-27247	88	42	obtained	obtain	VERB
fbem-27247	88	43	electronic	electronic	ADJ
fbem-27247	88	44	data	datum	NOUN
fbem-27247	88	45	,	,	PUNCT
fbem-27247	88	46	and	and	CCONJ
fbem-27247	88	47	how	how	SCONJ
fbem-27247	88	48	to	to	PART
fbem-27247	88	49	hold	hold	VERB
fbem-27247	88	50	accountable	accountable	ADJ
fbem-27247	88	51	for	for	ADP
fbem-27247	88	52	violations	violation	NOUN
fbem-27247	88	53	.	.	PUNCT
fbem-27247	89	1	the	the	DET
fbem-27247	89	2	unified	unified	ADJ
fbem-27247	89	3	,	,	PUNCT
fbem-27247	89	4	generally	generally	ADV
fbem-27247	89	5	recognized	recognize	VERB
fbem-27247	89	6	and	and	CCONJ
fbem-27247	89	7	authoritative	authoritative	ADJ
fbem-27247	89	8	operating	operating	NOUN
fbem-27247	89	9	procedures	procedure	NOUN
fbem-27247	89	10	and	and	CCONJ
fbem-27247	89	11	implementation	implementation	NOUN
fbem-27247	89	12	measures	measure	NOUN
fbem-27247	89	13	at	at	ADP
fbem-27247	89	14	the	the	DET
fbem-27247	89	15	national	national	ADJ
fbem-27247	89	16	level	level	NOUN
fbem-27247	89	17	have	have	VERB
fbem-27247	89	18	yet	yet	ADV
fbem-27247	89	19	to	to	PART
fbem-27247	89	20	be	be	AUX
fbem-27247	89	21	introduced	introduce	VERB
fbem-27247	89	22	.	.	PUNCT
fbem-27247	90	1	the	the	DET
fbem-27247	90	2	lack	lack	NOUN
fbem-27247	90	3	of	of	ADP
fbem-27247	90	4	top	top	ADJ
fbem-27247	90	5	-	-	PUNCT
fbem-27247	90	6	level	level	NOUN
fbem-27247	90	7	design	design	NOUN
fbem-27247	90	8	also	also	ADV
fbem-27247	90	9	has	have	VERB
fbem-27247	90	10	a	a	DET
fbem-27247	90	11	certain	certain	ADJ
fbem-27247	90	12	restrictive	restrictive	ADJ
fbem-27247	90	13	effect	effect	NOUN
fbem-27247	90	14	on	on	ADP
fbem-27247	90	15	the	the	DET
fbem-27247	90	16	conduct	conduct	NOUN
fbem-27247	90	17	of	of	ADP
fbem-27247	90	18	big	big	ADJ
fbem-27247	90	19	data	datum	NOUN
fbem-27247	90	20	auditing	auditing	NOUN
fbem-27247	90	21	.	.	PUNCT
fbem-27247	91	1	4.2.2	4.2.2	X
fbem-27247	91	2	.	.	PUNCT
fbem-27247	92	1	the	the	DET
fbem-27247	92	2	phenomenon	phenomenon	NOUN
fbem-27247	92	3	of	of	ADP
fbem-27247	92	4	data	datum	NOUN
fbem-27247	92	5	silos	silo	NOUN
fbem-27247	92	6	has	have	AUX
fbem-27247	92	7	still	still	ADV
fbem-27247	92	8	not	not	PART
fbem-27247	92	9	been	be	AUX
fbem-27247	92	10	rigidly	rigidly	ADV
fbem-27247	92	11	broken	break	VERB
fbem-27247	92	12	the	the	DET
fbem-27247	92	13	state	state	NOUN
fbem-27247	92	14	has	have	AUX
fbem-27247	92	15	been	be	AUX
fbem-27247	92	16	vigorously	vigorously	ADV
fbem-27247	92	17	promoting	promote	VERB
fbem-27247	92	18	the	the	DET
fbem-27247	92	19	publicity	publicity	NOUN
fbem-27247	92	20	of	of	ADP
fbem-27247	92	21	government	government	NOUN
fbem-27247	92	22	information	information	NOUN
fbem-27247	92	23	and	and	CCONJ
fbem-27247	92	24	the	the	DET
fbem-27247	92	25	sharing	sharing	NOUN
fbem-27247	92	26	of	of	ADP
fbem-27247	92	27	government	government	NOUN
fbem-27247	92	28	affairs	affair	NOUN
fbem-27247	92	29	information	information	NOUN
fbem-27247	92	30	.	.	PUNCT
fbem-27247	93	1	in	in	ADP
fbem-27247	93	2	january	january	PROPN
fbem-27247	93	3	and	and	CCONJ
fbem-27247	93	4	september	september	PROPN
fbem-27247	93	5	of	of	ADP
fbem-27247	93	6	2016,it	2016,it	PROPN
fbem-27247	93	7	respectively	respectively	ADV
fbem-27247	93	8	issued	issue	VERB
fbem-27247	93	9	the	the	DET
fbem-27247	93	10	"	"	PUNCT
fbem-27247	93	11	notice	notice	NOUN
fbem-27247	93	12	on	on	ADP
fbem-27247	93	13	organizing	organize	VERB
fbem-27247	93	14	and	and	CCONJ
fbem-27247	93	15	implementing	implement	VERB
fbem-27247	93	16	major	major	ADJ
fbem-27247	93	17	projects	project	NOUN
fbem-27247	93	18	to	to	PART
fbem-27247	93	19	promote	promote	VERB
fbem-27247	93	20	the	the	DET
fbem-27247	93	21	development	development	NOUN
fbem-27247	93	22	of	of	ADP
fbem-27247	93	23	big	big	ADJ
fbem-27247	93	24	data	datum	NOUN
fbem-27247	93	25	"	"	PUNCT
fbem-27247	93	26	and	and	CCONJ
fbem-27247	93	27	the	the	DET
fbem-27247	93	28	"	"	PUNCT
fbem-27247	93	29	interim	interim	ADJ
fbem-27247	93	30	measures	measure	NOUN
fbem-27247	93	31	for	for	ADP
fbem-27247	93	32	the	the	DET
fbem-27247	93	33	management	management	NOUN
fbem-27247	93	34	of	of	ADP
fbem-27247	93	35	the	the	DET
fbem-27247	93	36	sharing	sharing	NOUN
fbem-27247	93	37	of	of	ADP
fbem-27247	93	38	government	government	NOUN
fbem-27247	93	39	affairs	affair	NOUN
fbem-27247	93	40	information	information	NOUN
fbem-27247	93	41	resources	resource	NOUN
fbem-27247	93	42	"	"	PUNCT
fbem-27247	93	43	,	,	PUNCT
fbem-27247	93	44	emphasizing	emphasize	VERB
fbem-27247	93	45	the	the	DET
fbem-27247	93	46	need	need	NOUN
fbem-27247	93	47	to	to	PART
fbem-27247	93	48	increase	increase	VERB
fbem-27247	93	49	the	the	DET
fbem-27247	93	50	opening	opening	NOUN
fbem-27247	93	51	and	and	CCONJ
fbem-27247	93	52	sharing	sharing	NOUN
fbem-27247	93	53	of	of	ADP
fbem-27247	93	54	national	national	ADJ
fbem-27247	93	55	government	government	NOUN
fbem-27247	93	56	information	information	NOUN
fbem-27247	93	57	resources	resource	NOUN
fbem-27247	93	58	to	to	ADP
fbem-27247	93	59	the	the	DET
fbem-27247	93	60	outside	outside	ADJ
fbem-27247	93	61	world	world	NOUN
fbem-27247	93	62	,	,	PUNCT
fbem-27247	93	63	promote	promote	VERB
fbem-27247	93	64	the	the	DET
fbem-27247	93	65	interconnection	interconnection	NOUN
fbem-27247	93	66	and	and	CCONJ
fbem-27247	93	67	opening	opening	NOUN
fbem-27247	93	68	of	of	ADP
fbem-27247	93	69	government	government	NOUN
fbem-27247	93	70	affairs	affair	NOUN
fbem-27247	93	71	information	information	NOUN
fbem-27247	93	72	systems	system	NOUN
fbem-27247	93	73	,	,	PUNCT
fbem-27247	93	74	build	build	VERB
fbem-27247	93	75	data	datum	NOUN
fbem-27247	93	76	sharing	sharing	NOUN
fbem-27247	93	77	platforms	platform	NOUN
fbem-27247	93	78	,	,	PUNCT
fbem-27247	93	79	and	and	CCONJ
fbem-27247	93	80	improve	improve	VERB
fbem-27247	93	81	the	the	DET
fbem-27247	93	82	level	level	NOUN
fbem-27247	93	83	of	of	ADP
fbem-27247	93	84	government	government	NOUN
fbem-27247	93	85	information	information	NOUN
fbem-27247	93	86	services	service	NOUN
fbem-27247	93	87	.	.	PUNCT
fbem-27247	94	1	however	however	ADV
fbem-27247	94	2	,	,	PUNCT
fbem-27247	94	3	looking	look	VERB
fbem-27247	94	4	at	at	ADP
fbem-27247	94	5	the	the	DET
fbem-27247	94	6	current	current	ADJ
fbem-27247	94	7	situation	situation	NOUN
fbem-27247	94	8	of	of	ADP
fbem-27247	94	9	data	datum	NOUN
fbem-27247	94	10	sharing	sharing	NOUN
fbem-27247	94	11	and	and	CCONJ
fbem-27247	94	12	use	use	NOUN
fbem-27247	94	13	,	,	PUNCT
fbem-27247	94	14	it	it	PRON
fbem-27247	94	15	is	be	AUX
fbem-27247	94	16	found	find	VERB
fbem-27247	94	17	that	that	SCONJ
fbem-27247	94	18	the	the	DET
fbem-27247	94	19	phenomenon	phenomenon	NOUN
fbem-27247	94	20	of	of	ADP
fbem-27247	94	21	information	information	NOUN
fbem-27247	94	22	silos	silo	NOUN
fbem-27247	94	23	still	still	ADV
fbem-27247	94	24	exists	exist	VERB
fbem-27247	94	25	,	,	PUNCT
fbem-27247	94	26	the	the	DET
fbem-27247	94	27	sharing	sharing	NOUN
fbem-27247	94	28	paths	path	NOUN
fbem-27247	94	29	among	among	ADP
fbem-27247	94	30	various	various	ADJ
fbem-27247	94	31	data	datum	NOUN
fbem-27247	94	32	subjects	subject	NOUN
fbem-27247	94	33	have	have	AUX
fbem-27247	94	34	not	not	PART
fbem-27247	94	35	been	be	AUX
fbem-27247	94	36	completely	completely	ADV
fbem-27247	94	37	unblocked	unblock	VERB
fbem-27247	94	38	,	,	PUNCT
fbem-27247	94	39	and	and	CCONJ
fbem-27247	94	40	the	the	DET
fbem-27247	94	41	degree	degree	NOUN
fbem-27247	94	42	of	of	ADP
fbem-27247	94	43	data	datum	NOUN
fbem-27247	94	44	openness	openness	NOUN
fbem-27247	94	45	still	still	ADV
fbem-27247	94	46	needs	need	VERB
fbem-27247	94	47	to	to	PART
fbem-27247	94	48	be	be	AUX
fbem-27247	94	49	improved	improve	VERB
fbem-27247	94	50	.	.	PUNCT
fbem-27247	95	1	4.2.3	4.2.3	X
fbem-27247	95	2	.	.	PUNCT
fbem-27247	96	1	the	the	DET
fbem-27247	96	2	technical	technical	ADJ
fbem-27247	96	3	methods	method	NOUN
fbem-27247	96	4	of	of	ADP
fbem-27247	96	5	big	big	ADJ
fbem-27247	96	6	data	datum	NOUN
fbem-27247	96	7	auditing	auditing	NOUN
fbem-27247	96	8	are	be	AUX
fbem-27247	96	9	rather	rather	ADV
fbem-27247	96	10	complex	complex	ADJ
fbem-27247	96	11	the	the	DET
fbem-27247	96	12	technical	technical	ADJ
fbem-27247	96	13	threshold	threshold	NOUN
fbem-27247	96	14	for	for	ADP
fbem-27247	96	15	conducting	conduct	VERB
fbem-27247	96	16	big	big	ADJ
fbem-27247	96	17	data	datum	NOUN
fbem-27247	96	18	auditing	auditing	NOUN
fbem-27247	96	19	is	be	AUX
fbem-27247	96	20	relatively	relatively	ADV
fbem-27247	96	21	high	high	ADJ
fbem-27247	96	22	,	,	PUNCT
fbem-27247	96	23	and	and	CCONJ
fbem-27247	96	24	the	the	DET
fbem-27247	96	25	cost	cost	NOUN
fbem-27247	96	26	of	of	ADP
fbem-27247	96	27	human	human	ADJ
fbem-27247	96	28	resources	resource	NOUN
fbem-27247	96	29	is	be	AUX
fbem-27247	96	30	considerable	considerable	ADJ
fbem-27247	96	31	.	.	PUNCT
fbem-27247	97	1	it	it	PRON
fbem-27247	97	2	is	be	AUX
fbem-27247	97	3	rather	rather	ADV
fbem-27247	97	4	difficult	difficult	ADJ
fbem-27247	97	5	for	for	SCONJ
fbem-27247	97	6	auditing	audit	VERB
fbem-27247	97	7	institutions	institution	NOUN
fbem-27247	97	8	to	to	PART
fbem-27247	97	9	improve	improve	VERB
fbem-27247	97	10	the	the	DET
fbem-27247	97	11	big	big	ADJ
fbem-27247	97	12	data	datum	NOUN
fbem-27247	97	13	auditing	auditing	NOUN
fbem-27247	97	14	level	level	NOUN
fbem-27247	97	15	of	of	ADP
fbem-27247	97	16	their	their	PRON
fbem-27247	97	17	auditing	auditing	NOUN
fbem-27247	97	18	cadres	cadre	NOUN
fbem-27247	97	19	in	in	ADP
fbem-27247	97	20	a	a	DET
fbem-27247	97	21	short	short	ADJ
fbem-27247	97	22	period	period	NOUN
fbem-27247	97	23	of	of	ADP
fbem-27247	97	24	time	time	NOUN
fbem-27247	97	25	.	.	PUNCT
fbem-27247	98	1	big	big	ADJ
fbem-27247	98	2	data	datum	NOUN
fbem-27247	98	3	auditing	auditing	NOUN
fbem-27247	98	4	is	be	AUX
fbem-27247	98	5	usually	usually	ADV
fbem-27247	98	6	closely	closely	ADV
fbem-27247	98	7	associated	associate	VERB
fbem-27247	98	8	with	with	ADP
fbem-27247	98	9	computer	computer	NOUN
fbem-27247	98	10	technologies	technology	NOUN
fbem-27247	98	11	such	such	ADJ
fbem-27247	98	12	as	as	ADP
fbem-27247	98	13	database	database	NOUN
fbem-27247	98	14	systems	system	NOUN
fbem-27247	98	15	,	,	PUNCT
fbem-27247	98	16	programming	programming	NOUN
fbem-27247	98	17	,	,	PUNCT
fbem-27247	98	18	algorithms	algorithm	NOUN
fbem-27247	98	19	,	,	PUNCT
fbem-27247	98	20	and	and	CCONJ
fbem-27247	98	21	application	application	NOUN
fbem-27247	98	22	software	software	NOUN
fbem-27247	98	23	.	.	PUNCT
fbem-27247	99	1	only	only	ADV
fbem-27247	99	2	compound	compound	NOUN
fbem-27247	99	3	talents	talent	NOUN
fbem-27247	99	4	who	who	PRON
fbem-27247	99	5	are	be	AUX
fbem-27247	99	6	proficient	proficient	ADJ
fbem-27247	99	7	in	in	ADP
fbem-27247	99	8	both	both	PRON
fbem-27247	99	9	auditing	audit	VERB
fbem-27247	99	10	business	business	NOUN
fbem-27247	99	11	knowledge	knowledge	NOUN
fbem-27247	99	12	and	and	CCONJ
fbem-27247	99	13	computer	computer	NOUN
fbem-27247	99	14	technologies	technology	NOUN
fbem-27247	99	15	can	can	AUX
fbem-27247	99	16	successfully	successfully	ADV
fbem-27247	99	17	transform	transform	VERB
fbem-27247	99	18	auditing	auditing	NOUN
fbem-27247	99	19	ideas	idea	NOUN
fbem-27247	99	20	into	into	ADP
fbem-27247	99	21	big	big	ADJ
fbem-27247	99	22	data	datum	NOUN
fbem-27247	99	23	auditing	auditing	NOUN
fbem-27247	99	24	methods	method	NOUN
fbem-27247	99	25	and	and	CCONJ
fbem-27247	99	26	models	model	NOUN
fbem-27247	99	27	.	.	PUNCT
fbem-27247	100	1	moreover	moreover	ADV
fbem-27247	100	2	,	,	PUNCT
fbem-27247	100	3	there	there	PRON
fbem-27247	100	4	are	be	VERB
fbem-27247	100	5	numerous	numerous	ADJ
fbem-27247	100	6	types	type	NOUN
fbem-27247	100	7	of	of	ADP
fbem-27247	100	8	big	big	ADJ
fbem-27247	100	9	data	datum	NOUN
fbem-27247	100	10	technologies	technology	NOUN
fbem-27247	100	11	.	.	PUNCT
fbem-27247	101	1	the	the	PRON
fbem-27247	101	2	more	more	ADV
fbem-27247	101	3	advanced	advanced	ADJ
fbem-27247	101	4	the	the	DET
fbem-27247	101	5	technologies	technology	NOUN
fbem-27247	101	6	are	be	AUX
fbem-27247	101	7	,	,	PUNCT
fbem-27247	101	8	the	the	DET
fbem-27247	101	9	more	more	ADV
fbem-27247	101	10	obscure	obscure	ADJ
fbem-27247	101	11	and	and	CCONJ
fbem-27247	101	12	difficult	difficult	ADJ
fbem-27247	101	13	they	they	PRON
fbem-27247	101	14	are	be	AUX
fbem-27247	101	15	to	to	PART
fbem-27247	101	16	understand	understand	VERB
fbem-27247	101	17	.	.	PUNCT
fbem-27247	102	1	it	it	PRON
fbem-27247	102	2	is	be	AUX
fbem-27247	102	3	quite	quite	ADV
fbem-27247	102	4	challenging	challenging	ADJ
fbem-27247	102	5	for	for	SCONJ
fbem-27247	102	6	non	non	ADJ
fbem-27247	102	7	-	-	ADJ
fbem-27247	102	8	computer	computer	ADJ
fbem-27247	102	9	majors	major	NOUN
fbem-27247	102	10	to	to	PART
fbem-27247	102	11	learn	learn	VERB
fbem-27247	102	12	and	and	CCONJ
fbem-27247	102	13	apply	apply	VERB
fbem-27247	102	14	them	they	PRON
fbem-27247	102	15	,	,	PUNCT
fbem-27247	102	16	and	and	CCONJ
fbem-27247	102	17	it	it	PRON
fbem-27247	102	18	is	be	AUX
fbem-27247	102	19	also	also	ADV
fbem-27247	102	20	no	no	DET
fbem-27247	102	21	small	small	ADJ
fbem-27247	102	22	challenge	challenge	NOUN
fbem-27247	102	23	for	for	ADP
fbem-27247	102	24	computer	computer	NOUN
fbem-27247	102	25	majors	major	NOUN
fbem-27247	102	26	.	.	PUNCT
fbem-27247	103	1	4.2.4	4.2.4	X
fbem-27247	103	2	.	.	PUNCT
fbem-27247	104	1	it	it	PRON
fbem-27247	104	2	's	be	AUX
fbem-27247	104	3	difficult	difficult	ADJ
fbem-27247	104	4	to	to	PART
fbem-27247	104	5	quickly	quickly	ADV
fbem-27247	104	6	cultivate	cultivate	VERB
fbem-27247	104	7	big	big	ADJ
fbem-27247	104	8	data	datum	NOUN
fbem-27247	104	9	auditing	auditing	NOUN
fbem-27247	104	10	talents	talent	NOUN
fbem-27247	104	11	in	in	ADP
fbem-27247	104	12	addition	addition	NOUN
fbem-27247	104	13	to	to	ADP
fbem-27247	104	14	having	have	VERB
fbem-27247	104	15	sufficient	sufficient	ADJ
fbem-27247	104	16	data	datum	NOUN
fbem-27247	104	17	,	,	PUNCT
fbem-27247	104	18	big	big	ADJ
fbem-27247	104	19	data	datum	NOUN
fbem-27247	104	20	auditing	auditing	NOUN
fbem-27247	104	21	also	also	ADV
fbem-27247	104	22	requires	require	VERB
fbem-27247	104	23	a	a	DET
fbem-27247	104	24	sufficient	sufficient	ADJ
fbem-27247	104	25	number	number	NOUN
fbem-27247	104	26	of	of	ADP
fbem-27247	104	27	big	big	ADJ
fbem-27247	104	28	data	datum	NOUN
fbem-27247	104	29	auditors	auditor	NOUN
fbem-27247	104	30	to	to	PART
fbem-27247	104	31	use	use	VERB
fbem-27247	104	32	the	the	DET
fbem-27247	104	33	data	datum	NOUN
fbem-27247	104	34	.	.	PUNCT
fbem-27247	105	1	however	however	ADV
fbem-27247	105	2	,	,	PUNCT
fbem-27247	105	3	there	there	PRON
fbem-27247	105	4	is	be	VERB
fbem-27247	105	5	a	a	DET
fbem-27247	105	6	widespread	widespread	ADJ
fbem-27247	105	7	shortage	shortage	NOUN
fbem-27247	105	8	of	of	ADP
fbem-27247	105	9	big	big	ADJ
fbem-27247	105	10	data	datum	NOUN
fbem-27247	105	11	auditing	auditing	NOUN
fbem-27247	105	12	talents	talent	NOUN
fbem-27247	105	13	in	in	ADP
fbem-27247	105	14	the	the	DET
fbem-27247	105	15	audit	audit	NOUN
fbem-27247	105	16	institutions	institution	NOUN
fbem-27247	105	17	of	of	ADP
fbem-27247	105	18	y	y	PROPN
fbem-27247	105	19	city	city	PROPN
fbem-27247	105	20	.	.	PUNCT
fbem-27247	106	1	firstly	firstly	ADV
fbem-27247	106	2	,	,	PUNCT
fbem-27247	106	3	there	there	PRON
fbem-27247	106	4	are	be	VERB
fbem-27247	106	5	restrictions	restriction	NOUN
fbem-27247	106	6	on	on	ADP
fbem-27247	106	7	staff	staff	NOUN
fbem-27247	106	8	recruitment	recruitment	NOUN
fbem-27247	106	9	.	.	PUNCT
fbem-27247	107	1	as	as	ADP
fbem-27247	107	2	a	a	DET
fbem-27247	107	3	government	government	NOUN
fbem-27247	107	4	department	department	NOUN
fbem-27247	107	5	,	,	PUNCT
fbem-27247	107	6	audit	audit	NOUN
fbem-27247	107	7	institutions	institution	NOUN
fbem-27247	107	8	can	can	AUX
fbem-27247	107	9	not	not	PART
fbem-27247	107	10	quickly	quickly	ADV
fbem-27247	107	11	recruit	recruit	VERB
fbem-27247	107	12	a	a	DET
fbem-27247	107	13	large	large	ADJ
fbem-27247	107	14	number	number	NOUN
fbem-27247	107	15	of	of	ADP
fbem-27247	107	16	computer	computer	NOUN
fbem-27247	107	17	professionals	professional	NOUN
fbem-27247	107	18	in	in	ADP
fbem-27247	107	19	a	a	DET
fbem-27247	107	20	short	short	ADJ
fbem-27247	107	21	period	period	NOUN
fbem-27247	107	22	of	of	ADP
fbem-27247	107	23	time	time	NOUN
fbem-27247	107	24	to	to	PART
fbem-27247	107	25	supplement	supplement	VERB
fbem-27247	107	26	the	the	DET
fbem-27247	107	27	big	big	ADJ
fbem-27247	107	28	data	datum	NOUN
fbem-27247	107	29	auditing	auditing	NOUN
fbem-27247	107	30	strength	strength	NOUN
fbem-27247	107	31	of	of	ADP
fbem-27247	107	32	the	the	DET
fbem-27247	107	33	unit	unit	NOUN
fbem-27247	107	34	.	.	PUNCT
fbem-27247	108	1	secondly	secondly	ADV
fbem-27247	108	2	,	,	PUNCT
fbem-27247	108	3	among	among	ADP
fbem-27247	108	4	the	the	DET
fbem-27247	108	5	recruited	recruit	VERB
fbem-27247	108	6	staff	staff	NOUN
fbem-27247	108	7	,	,	PUNCT
fbem-27247	108	8	the	the	DET
fbem-27247	108	9	majors	major	NOUN
fbem-27247	108	10	are	be	AUX
fbem-27247	108	11	mainly	mainly	ADV
fbem-27247	108	12	related	relate	VERB
fbem-27247	108	13	to	to	ADP
fbem-27247	108	14	traditional	traditional	ADJ
fbem-27247	108	15	auditing	auditing	NOUN
fbem-27247	108	16	such	such	ADJ
fbem-27247	108	17	as	as	ADP
fbem-27247	108	18	auditing	auditing	NOUN
fbem-27247	108	19	,	,	PUNCT
fbem-27247	108	20	accounting	accounting	NOUN
fbem-27247	108	21	,	,	PUNCT
fbem-27247	108	22	and	and	CCONJ
fbem-27247	108	23	engineering	engineering	NOUN
fbem-27247	108	24	.	.	PUNCT
fbem-27247	109	1	computer	computer	NOUN
fbem-27247	109	2	majors	major	NOUN
fbem-27247	109	3	have	have	AUX
fbem-27247	109	4	still	still	ADV
fbem-27247	109	5	not	not	PART
fbem-27247	109	6	become	become	VERB
fbem-27247	109	7	the	the	DET
fbem-27247	109	8	mainstream	mainstream	NOUN
fbem-27247	109	9	majors	major	NOUN
fbem-27247	109	10	in	in	ADP
fbem-27247	109	11	recruitment	recruitment	NOUN
fbem-27247	109	12	.	.	PUNCT
fbem-27247	110	1	9	9	NUM
fbem-27247	110	2	5	5	NUM
fbem-27247	110	3	.	.	PUNCT
fbem-27247	110	4	suggestions	suggestion	NOUN
fbem-27247	110	5	on	on	ADP
fbem-27247	110	6	improving	improve	VERB
fbem-27247	110	7	the	the	DET
fbem-27247	110	8	application	application	NOUN
fbem-27247	110	9	level	level	NOUN
fbem-27247	110	10	of	of	ADP
fbem-27247	110	11	big	big	ADJ
fbem-27247	110	12	data	datum	NOUN
fbem-27247	110	13	auditing	auditing	NOUN
fbem-27247	110	14	in	in	ADP
fbem-27247	110	15	y	y	PROPN
fbem-27247	110	16	city	city	PROPN
fbem-27247	110	17	audit	audit	PROPN
fbem-27247	110	18	bureau	bureau	NOUN
fbem-27247	110	19	5.1	5.1	NUM
fbem-27247	110	20	.	.	PUNCT
fbem-27247	111	1	optimize	optimize	VERB
fbem-27247	111	2	the	the	DET
fbem-27247	111	3	data	data	NOUN
fbem-27247	111	4	environment	environment	NOUN
fbem-27247	111	5	for	for	ADP
fbem-27247	111	6	the	the	DET
fbem-27247	111	7	development	development	NOUN
fbem-27247	111	8	of	of	ADP
fbem-27247	111	9	government	government	NOUN
fbem-27247	111	10	auditing	auditing	NOUN
fbem-27247	111	11	first	first	ADV
fbem-27247	111	12	,	,	PUNCT
fbem-27247	111	13	strengthen	strengthen	VERB
fbem-27247	111	14	the	the	DET
fbem-27247	111	15	construction	construction	NOUN
fbem-27247	111	16	of	of	ADP
fbem-27247	111	17	the	the	DET
fbem-27247	111	18	big	big	ADJ
fbem-27247	111	19	data	datum	NOUN
fbem-27247	111	20	auditing	auditing	NOUN
fbem-27247	111	21	system	system	NOUN
fbem-27247	111	22	.	.	PUNCT
fbem-27247	112	1	the	the	DET
fbem-27247	112	2	system	system	NOUN
fbem-27247	112	3	serves	serve	VERB
fbem-27247	112	4	as	as	ADP
fbem-27247	112	5	the	the	DET
fbem-27247	112	6	standard	standard	ADJ
fbem-27247	112	7	guidance	guidance	NOUN
fbem-27247	112	8	for	for	ADP
fbem-27247	112	9	all	all	DET
fbem-27247	112	10	behaviors	behavior	NOUN
fbem-27247	112	11	.	.	PUNCT
fbem-27247	113	1	without	without	ADP
fbem-27247	113	2	a	a	DET
fbem-27247	113	3	sound	sound	NOUN
fbem-27247	113	4	and	and	CCONJ
fbem-27247	113	5	complete	complete	ADJ
fbem-27247	113	6	supporting	support	VERB
fbem-27247	113	7	system	system	NOUN
fbem-27247	113	8	,	,	PUNCT
fbem-27247	113	9	mistakes	mistake	NOUN
fbem-27247	113	10	are	be	AUX
fbem-27247	113	11	likely	likely	ADJ
fbem-27247	113	12	to	to	PART
fbem-27247	113	13	occur	occur	VERB
fbem-27247	113	14	in	in	ADP
fbem-27247	113	15	work	work	NOUN
fbem-27247	113	16	.	.	PUNCT
fbem-27247	114	1	especially	especially	ADV
fbem-27247	114	2	for	for	ADP
fbem-27247	114	3	state	state	NOUN
fbem-27247	114	4	organs	organ	NOUN
fbem-27247	114	5	and	and	CCONJ
fbem-27247	114	6	administrative	administrative	ADJ
fbem-27247	114	7	units	unit	NOUN
fbem-27247	114	8	,	,	PUNCT
fbem-27247	114	9	they	they	PRON
fbem-27247	114	10	should	should	AUX
fbem-27247	114	11	exercise	exercise	VERB
fbem-27247	114	12	their	their	PRON
fbem-27247	114	13	management	management	NOUN
fbem-27247	114	14	functions	function	NOUN
fbem-27247	114	15	within	within	ADP
fbem-27247	114	16	the	the	DET
fbem-27247	114	17	framework	framework	NOUN
fbem-27247	114	18	of	of	ADP
fbem-27247	114	19	the	the	DET
fbem-27247	114	20	system	system	NOUN
fbem-27247	114	21	to	to	PART
fbem-27247	114	22	ensure	ensure	VERB
fbem-27247	114	23	the	the	DET
fbem-27247	114	24	standardized	standardized	ADJ
fbem-27247	114	25	operation	operation	NOUN
fbem-27247	114	26	of	of	ADP
fbem-27247	114	27	power	power	NOUN
fbem-27247	114	28	.	.	PUNCT
fbem-27247	115	1	second	second	ADV
fbem-27247	115	2	,	,	PUNCT
fbem-27247	115	3	strengthen	strengthen	VERB
fbem-27247	115	4	the	the	DET
fbem-27247	115	5	management	management	NOUN
fbem-27247	115	6	and	and	CCONJ
fbem-27247	115	7	control	control	NOUN
fbem-27247	115	8	of	of	ADP
fbem-27247	115	9	big	big	ADJ
fbem-27247	115	10	data	datum	NOUN
fbem-27247	115	11	auditing	auditing	NOUN
fbem-27247	115	12	data	datum	NOUN
fbem-27247	115	13	.	.	PUNCT
fbem-27247	116	1	data	datum	NOUN
fbem-27247	116	2	is	be	AUX
fbem-27247	116	3	the	the	DET
fbem-27247	116	4	core	core	ADJ
fbem-27247	116	5	material	material	NOUN
fbem-27247	116	6	of	of	ADP
fbem-27247	116	7	big	big	ADJ
fbem-27247	116	8	data	datum	NOUN
fbem-27247	116	9	auditing	auditing	NOUN
fbem-27247	116	10	.	.	PUNCT
fbem-27247	117	1	obtaining	obtain	VERB
fbem-27247	117	2	a	a	DET
fbem-27247	117	3	sufficient	sufficient	ADJ
fbem-27247	117	4	amount	amount	NOUN
fbem-27247	117	5	of	of	ADP
fbem-27247	117	6	valuable	valuable	ADJ
fbem-27247	117	7	data	datum	NOUN
fbem-27247	117	8	is	be	AUX
fbem-27247	117	9	the	the	DET
fbem-27247	117	10	prerequisite	prerequisite	NOUN
fbem-27247	117	11	for	for	ADP
fbem-27247	117	12	the	the	DET
fbem-27247	117	13	successful	successful	ADJ
fbem-27247	117	14	implementation	implementation	NOUN
fbem-27247	117	15	of	of	ADP
fbem-27247	117	16	big	big	ADJ
fbem-27247	117	17	data	datum	NOUN
fbem-27247	117	18	auditing	auditing	NOUN
fbem-27247	117	19	.	.	PUNCT
fbem-27247	118	1	data	datum	NOUN
fbem-27247	118	2	management	management	NOUN
fbem-27247	118	3	and	and	CCONJ
fbem-27247	118	4	control	control	NOUN
fbem-27247	118	5	involve	involve	VERB
fbem-27247	118	6	data	datum	NOUN
fbem-27247	118	7	planning	planning	NOUN
fbem-27247	118	8	,	,	PUNCT
fbem-27247	118	9	collection	collection	NOUN
fbem-27247	118	10	,	,	PUNCT
fbem-27247	118	11	processing	processing	NOUN
fbem-27247	118	12	,	,	PUNCT
fbem-27247	118	13	analysis	analysis	NOUN
fbem-27247	118	14	,	,	PUNCT
fbem-27247	118	15	as	as	ADV
fbem-27247	118	16	well	well	ADV
fbem-27247	118	17	as	as	ADP
fbem-27247	118	18	storage	storage	NOUN
fbem-27247	118	19	and	and	CCONJ
fbem-27247	118	20	protection	protection	NOUN
fbem-27247	118	21	.	.	PUNCT
fbem-27247	119	1	precise	precise	ADJ
fbem-27247	119	2	management	management	NOUN
fbem-27247	119	3	and	and	CCONJ
fbem-27247	119	4	control	control	NOUN
fbem-27247	119	5	need	need	VERB
fbem-27247	119	6	to	to	PART
fbem-27247	119	7	be	be	AUX
fbem-27247	119	8	implemented	implement	VERB
fbem-27247	119	9	in	in	ADP
fbem-27247	119	10	every	every	DET
fbem-27247	119	11	aspect	aspect	NOUN
fbem-27247	119	12	.	.	PUNCT
fbem-27247	120	1	third	third	ADV
fbem-27247	120	2	,	,	PUNCT
fbem-27247	120	3	strengthen	strengthen	VERB
fbem-27247	120	4	network	network	NOUN
fbem-27247	120	5	security	security	NOUN
fbem-27247	120	6	management	management	NOUN
fbem-27247	120	7	.	.	PUNCT
fbem-27247	121	1	big	big	ADJ
fbem-27247	121	2	data	datum	NOUN
fbem-27247	121	3	auditing	auditing	NOUN
fbem-27247	121	4	is	be	AUX
fbem-27247	121	5	closely	closely	ADV
fbem-27247	121	6	related	relate	VERB
fbem-27247	121	7	to	to	ADP
fbem-27247	121	8	information	information	NOUN
fbem-27247	121	9	network	network	NOUN
fbem-27247	121	10	security	security	NOUN
fbem-27247	121	11	.	.	PUNCT
fbem-27247	122	1	the	the	DET
fbem-27247	122	2	circulation	circulation	NOUN
fbem-27247	122	3	of	of	ADP
fbem-27247	122	4	data	datum	NOUN
fbem-27247	122	5	is	be	AUX
fbem-27247	122	6	inseparable	inseparable	ADJ
fbem-27247	122	7	from	from	ADP
fbem-27247	122	8	the	the	DET
fbem-27247	122	9	information	information	NOUN
fbem-27247	122	10	network	network	NOUN
fbem-27247	122	11	.	.	PUNCT
fbem-27247	123	1	the	the	DET
fbem-27247	123	2	construction	construction	NOUN
fbem-27247	123	3	and	and	CCONJ
fbem-27247	123	4	operation	operation	NOUN
fbem-27247	123	5	of	of	ADP
fbem-27247	123	6	the	the	DET
fbem-27247	123	7	big	big	ADJ
fbem-27247	123	8	data	datum	NOUN
fbem-27247	123	9	auditing	auditing	NOUN
fbem-27247	123	10	platform	platform	NOUN
fbem-27247	123	11	also	also	ADV
fbem-27247	123	12	require	require	VERB
fbem-27247	123	13	a	a	DET
fbem-27247	123	14	safe	safe	ADJ
fbem-27247	123	15	,	,	PUNCT
fbem-27247	123	16	stable	stable	ADJ
fbem-27247	123	17	and	and	CCONJ
fbem-27247	123	18	reliable	reliable	ADJ
fbem-27247	123	19	information	information	NOUN
fbem-27247	123	20	network	network	NOUN
fbem-27247	123	21	environment	environment	NOUN
fbem-27247	123	22	.	.	PUNCT
fbem-27247	124	1	5.2	5.2	NUM
fbem-27247	124	2	.	.	PUNCT
fbem-27247	124	3	build	build	VERB
fbem-27247	124	4	a	a	DET
fbem-27247	124	5	big	big	ADJ
fbem-27247	124	6	data	data	NOUN
fbem-27247	124	7	application	application	NOUN
fbem-27247	124	8	platform	platform	NOUN
fbem-27247	124	9	for	for	ADP
fbem-27247	124	10	government	government	NOUN
fbem-27247	124	11	auditing	auditing	NOUN
fbem-27247	124	12	first	first	ADV
fbem-27247	124	13	,	,	PUNCT
fbem-27247	124	14	utilize	utilize	VERB
fbem-27247	124	15	the	the	DET
fbem-27247	124	16	functions	function	NOUN
fbem-27247	124	17	of	of	ADP
fbem-27247	124	18	cloud	cloud	NOUN
fbem-27247	124	19	computing	computing	NOUN
fbem-27247	124	20	to	to	PART
fbem-27247	124	21	build	build	VERB
fbem-27247	124	22	an	an	DET
fbem-27247	124	23	auditing	auditing	NOUN
fbem-27247	124	24	data	datum	NOUN
fbem-27247	124	25	sharing	share	VERB
fbem-27247	124	26	platform	platform	NOUN
fbem-27247	124	27	.	.	PUNCT
fbem-27247	125	1	data	datum	NOUN
fbem-27247	125	2	sharing	sharing	NOUN
fbem-27247	125	3	is	be	AUX
fbem-27247	125	4	an	an	DET
fbem-27247	125	5	effective	effective	ADJ
fbem-27247	125	6	way	way	NOUN
fbem-27247	125	7	to	to	PART
fbem-27247	125	8	improve	improve	VERB
fbem-27247	125	9	the	the	DET
fbem-27247	125	10	efficiency	efficiency	NOUN
fbem-27247	125	11	of	of	ADP
fbem-27247	125	12	data	datum	NOUN
fbem-27247	125	13	utilization	utilization	NOUN
fbem-27247	125	14	.	.	PUNCT
fbem-27247	126	1	therefore	therefore	ADV
fbem-27247	126	2	,	,	PUNCT
fbem-27247	126	3	it	it	PRON
fbem-27247	126	4	is	be	AUX
fbem-27247	126	5	necessary	necessary	ADJ
fbem-27247	126	6	to	to	PART
fbem-27247	126	7	apply	apply	VERB
fbem-27247	126	8	cloud	cloud	NOUN
fbem-27247	126	9	computing	compute	VERB
fbem-27247	126	10	technology	technology	NOUN
fbem-27247	126	11	to	to	PART
fbem-27247	126	12	construct	construct	VERB
fbem-27247	126	13	a	a	DET
fbem-27247	126	14	centralized	centralized	ADJ
fbem-27247	126	15	and	and	CCONJ
fbem-27247	126	16	shared	share	VERB
fbem-27247	126	17	data	datum	NOUN
fbem-27247	126	18	storage	storage	NOUN
fbem-27247	126	19	and	and	CCONJ
fbem-27247	126	20	analysis	analysis	NOUN
fbem-27247	126	21	platform	platform	NOUN
fbem-27247	126	22	,	,	PUNCT
fbem-27247	126	23	uniformly	uniformly	ADV
fbem-27247	126	24	store	store	NOUN
fbem-27247	126	25	and	and	CCONJ
fbem-27247	126	26	collect	collect	VERB
fbem-27247	126	27	data	datum	NOUN
fbem-27247	126	28	,	,	PUNCT
fbem-27247	126	29	and	and	CCONJ
fbem-27247	126	30	provide	provide	VERB
fbem-27247	126	31	auditing	auditing	NOUN
fbem-27247	126	32	personnel	personnel	NOUN
fbem-27247	126	33	with	with	ADP
fbem-27247	126	34	query	query	NOUN
fbem-27247	126	35	and	and	CCONJ
fbem-27247	126	36	analysis	analysis	NOUN
fbem-27247	126	37	functions	function	NOUN
fbem-27247	126	38	to	to	PART
fbem-27247	126	39	achieve	achieve	VERB
fbem-27247	126	40	open	open	ADJ
fbem-27247	126	41	sharing	sharing	NOUN
fbem-27247	126	42	of	of	ADP
fbem-27247	126	43	data	datum	NOUN
fbem-27247	126	44	.	.	PUNCT
fbem-27247	127	1	second	second	ADV
fbem-27247	127	2	,	,	PUNCT
fbem-27247	127	3	strengthen	strengthen	VERB
fbem-27247	127	4	the	the	DET
fbem-27247	127	5	research	research	NOUN
fbem-27247	127	6	on	on	ADP
fbem-27247	127	7	big	big	ADJ
fbem-27247	127	8	data	datum	NOUN
fbem-27247	127	9	auditing	auditing	NOUN
fbem-27247	127	10	techniques	technique	NOUN
fbem-27247	127	11	and	and	CCONJ
fbem-27247	127	12	enhance	enhance	VERB
fbem-27247	127	13	the	the	DET
fbem-27247	127	14	analytical	analytical	ADJ
fbem-27247	127	15	capabilities	capability	NOUN
fbem-27247	127	16	of	of	ADP
fbem-27247	127	17	big	big	ADJ
fbem-27247	127	18	data	datum	NOUN
fbem-27247	127	19	auditing	auditing	NOUN
fbem-27247	127	20	.	.	PUNCT
fbem-27247	128	1	there	there	PRON
fbem-27247	128	2	are	be	VERB
fbem-27247	128	3	numerous	numerous	ADJ
fbem-27247	128	4	types	type	NOUN
fbem-27247	128	5	of	of	ADP
fbem-27247	128	6	big	big	ADJ
fbem-27247	128	7	data	datum	NOUN
fbem-27247	128	8	technologies	technology	NOUN
fbem-27247	128	9	,	,	PUNCT
fbem-27247	128	10	ranging	range	VERB
fbem-27247	128	11	from	from	ADP
fbem-27247	128	12	simple	simple	ADJ
fbem-27247	128	13	spreadsheet	spreadsheet	NOUN
fbem-27247	128	14	comparison	comparison	NOUN
fbem-27247	128	15	and	and	CCONJ
fbem-27247	128	16	analysis	analysis	NOUN
fbem-27247	128	17	to	to	ADP
fbem-27247	128	18	complex	complex	ADJ
fbem-27247	128	19	artificial	artificial	ADJ
fbem-27247	128	20	intelligence	intelligence	NOUN
fbem-27247	128	21	data	datum	NOUN
fbem-27247	128	22	algorithms	algorithm	NOUN
fbem-27247	128	23	,	,	PUNCT
fbem-27247	128	24	with	with	ADP
fbem-27247	128	25	a	a	DET
fbem-27247	128	26	large	large	ADJ
fbem-27247	128	27	span	span	NOUN
fbem-27247	128	28	in	in	ADP
fbem-27247	128	29	difficulty	difficulty	NOUN
fbem-27247	128	30	and	and	CCONJ
fbem-27247	128	31	many	many	ADJ
fbem-27247	128	32	subdivisions	subdivision	NOUN
fbem-27247	128	33	in	in	ADP
fbem-27247	128	34	the	the	DET
fbem-27247	128	35	field	field	NOUN
fbem-27247	128	36	.	.	PUNCT
fbem-27247	129	1	auditing	auditing	NOUN
fbem-27247	129	2	institutions	institution	NOUN
fbem-27247	129	3	are	be	AUX
fbem-27247	129	4	required	require	VERB
fbem-27247	129	5	to	to	PART
fbem-27247	129	6	invest	invest	VERB
fbem-27247	129	7	more	more	ADV
fbem-27247	129	8	human	human	ADJ
fbem-27247	129	9	and	and	CCONJ
fbem-27247	129	10	material	material	ADJ
fbem-27247	129	11	resources	resource	NOUN
fbem-27247	129	12	for	for	ADP
fbem-27247	129	13	research	research	NOUN
fbem-27247	129	14	and	and	CCONJ
fbem-27247	129	15	promoting	promote	VERB
fbem-27247	129	16	development	development	NOUN
fbem-27247	129	17	.	.	PUNCT
fbem-27247	130	1	5.3	5.3	NUM
fbem-27247	130	2	.	.	PUNCT
fbem-27247	130	3	use	use	VERB
fbem-27247	130	4	big	big	ADJ
fbem-27247	130	5	data	datum	NOUN
fbem-27247	130	6	to	to	PART
fbem-27247	130	7	optimize	optimize	VERB
fbem-27247	130	8	the	the	DET
fbem-27247	130	9	government	government	NOUN
fbem-27247	130	10	audit	audit	NOUN
fbem-27247	130	11	model	model	NOUN
fbem-27247	130	12	first	first	ADV
fbem-27247	130	13	of	of	ADP
fbem-27247	130	14	all	all	PRON
fbem-27247	130	15	,	,	PUNCT
fbem-27247	130	16	widely	widely	ADV
fbem-27247	130	17	adopt	adopt	VERB
fbem-27247	130	18	the	the	DET
fbem-27247	130	19	electronic	electronic	ADJ
fbem-27247	130	20	data	datum	NOUN
fbem-27247	130	21	auditing	auditing	NOUN
fbem-27247	130	22	mode	mode	NOUN
fbem-27247	130	23	.	.	PUNCT
fbem-27247	131	1	with	with	ADP
fbem-27247	131	2	the	the	DET
fbem-27247	131	3	popularization	popularization	NOUN
fbem-27247	131	4	and	and	CCONJ
fbem-27247	131	5	use	use	NOUN
fbem-27247	131	6	of	of	ADP
fbem-27247	131	7	the	the	DET
fbem-27247	131	8	internet	internet	NOUN
fbem-27247	131	9	,	,	PUNCT
fbem-27247	131	10	electronic	electronic	ADJ
fbem-27247	131	11	data	datum	NOUN
fbem-27247	131	12	auditing	auditing	NOUN
fbem-27247	131	13	has	have	AUX
fbem-27247	131	14	become	become	VERB
fbem-27247	131	15	the	the	DET
fbem-27247	131	16	new	new	ADJ
fbem-27247	131	17	normal	normal	ADJ
fbem-27247	131	18	in	in	ADP
fbem-27247	131	19	auditing	audit	VERB
fbem-27247	131	20	.	.	PUNCT
fbem-27247	132	1	based	base	VERB
fbem-27247	132	2	on	on	ADP
fbem-27247	132	3	big	big	ADJ
fbem-27247	132	4	data	datum	NOUN
fbem-27247	132	5	analysis	analysis	NOUN
fbem-27247	132	6	,	,	PUNCT
fbem-27247	132	7	auditing	auditing	NOUN
fbem-27247	132	8	institutions	institution	NOUN
fbem-27247	132	9	can	can	AUX
fbem-27247	132	10	process	process	VERB
fbem-27247	132	11	and	and	CCONJ
fbem-27247	132	12	comprehensively	comprehensively	ADV
fbem-27247	132	13	judge	judge	VERB
fbem-27247	132	14	the	the	DET
fbem-27247	132	15	scattered	scatter	VERB
fbem-27247	132	16	information	information	NOUN
fbem-27247	132	17	of	of	ADP
fbem-27247	132	18	various	various	ADJ
fbem-27247	132	19	departments	department	NOUN
fbem-27247	132	20	in	in	ADP
fbem-27247	132	21	different	different	ADJ
fbem-27247	132	22	time	time	NOUN
fbem-27247	132	23	periods	period	NOUN
fbem-27247	132	24	,	,	PUNCT
fbem-27247	132	25	so	so	SCONJ
fbem-27247	132	26	that	that	SCONJ
fbem-27247	132	27	the	the	DET
fbem-27247	132	28	sampled	sample	VERB
fbem-27247	132	29	auditing	auditing	NOUN
fbem-27247	132	30	data	datum	NOUN
fbem-27247	132	31	can	can	AUX
fbem-27247	132	32	be	be	AUX
fbem-27247	132	33	representative	representative	ADJ
fbem-27247	132	34	and	and	CCONJ
fbem-27247	132	35	truly	truly	ADV
fbem-27247	132	36	and	and	CCONJ
fbem-27247	132	37	comprehensively	comprehensively	ADV
fbem-27247	132	38	reflect	reflect	VERB
fbem-27247	132	39	the	the	DET
fbem-27247	132	40	actual	actual	ADJ
fbem-27247	132	41	situation	situation	NOUN
fbem-27247	132	42	of	of	ADP
fbem-27247	132	43	the	the	DET
fbem-27247	132	44	unit	unit	NOUN
fbem-27247	132	45	under	under	ADP
fbem-27247	132	46	audit	audit	NOUN
fbem-27247	132	47	.	.	PUNCT
fbem-27247	133	1	secondly	secondly	ADV
fbem-27247	133	2	,	,	PUNCT
fbem-27247	133	3	expand	expand	VERB
fbem-27247	133	4	the	the	DET
fbem-27247	133	5	application	application	NOUN
fbem-27247	133	6	fields	field	NOUN
fbem-27247	133	7	of	of	ADP
fbem-27247	133	8	big	big	ADJ
fbem-27247	133	9	data	datum	NOUN
fbem-27247	133	10	.	.	PUNCT
fbem-27247	134	1	actively	actively	ADV
fbem-27247	134	2	promote	promote	VERB
fbem-27247	134	3	the	the	DET
fbem-27247	134	4	development	development	NOUN
fbem-27247	134	5	of	of	ADP
fbem-27247	134	6	big	big	ADJ
fbem-27247	134	7	data	datum	NOUN
fbem-27247	134	8	auditing	auditing	NOUN
fbem-27247	134	9	in	in	ADP
fbem-27247	134	10	more	more	ADJ
fbem-27247	134	11	types	type	NOUN
fbem-27247	134	12	of	of	ADP
fbem-27247	134	13	auditing	auditing	NOUN
fbem-27247	134	14	projects	project	NOUN
fbem-27247	134	15	,	,	PUNCT
fbem-27247	134	16	explore	explore	VERB
fbem-27247	134	17	the	the	DET
fbem-27247	134	18	entry	entry	NOUN
fbem-27247	134	19	points	point	NOUN
fbem-27247	134	20	and	and	CCONJ
fbem-27247	134	21	focuses	focus	VERB
fbem-27247	134	22	of	of	ADP
fbem-27247	134	23	carrying	carry	VERB
fbem-27247	134	24	out	out	ADP
fbem-27247	134	25	big	big	ADJ
fbem-27247	134	26	data	datum	NOUN
fbem-27247	134	27	auditing	auditing	NOUN
fbem-27247	134	28	in	in	ADP
fbem-27247	134	29	various	various	ADJ
fbem-27247	134	30	types	type	NOUN
fbem-27247	134	31	of	of	ADP
fbem-27247	134	32	auditing	auditing	NOUN
fbem-27247	134	33	projects	project	NOUN
fbem-27247	134	34	,	,	PUNCT
fbem-27247	134	35	conduct	conduct	VERB
fbem-27247	134	36	analysis	analysis	NOUN
fbem-27247	134	37	and	and	CCONJ
fbem-27247	134	38	mining	mining	NOUN
fbem-27247	134	39	by	by	ADP
fbem-27247	134	40	using	use	VERB
fbem-27247	134	41	big	big	ADJ
fbem-27247	134	42	data	datum	NOUN
fbem-27247	134	43	technology	technology	NOUN
fbem-27247	134	44	,	,	PUNCT
fbem-27247	134	45	and	and	CCONJ
fbem-27247	134	46	realize	realize	VERB
fbem-27247	134	47	the	the	DET
fbem-27247	134	48	wider	wide	ADJ
fbem-27247	134	49	application	application	NOUN
fbem-27247	134	50	of	of	ADP
fbem-27247	134	51	big	big	ADJ
fbem-27247	134	52	data	datum	NOUN
fbem-27247	134	53	auditing	auditing	NOUN
fbem-27247	134	54	.	.	PUNCT
fbem-27247	135	1	finally	finally	ADV
fbem-27247	135	2	,	,	PUNCT
fbem-27247	135	3	strengthen	strengthen	VERB
fbem-27247	135	4	coordinated	coordinated	ADJ
fbem-27247	135	5	auditing	auditing	NOUN
fbem-27247	135	6	.	.	PUNCT
fbem-27247	136	1	big	big	ADJ
fbem-27247	136	2	data	datum	NOUN
fbem-27247	136	3	auditing	auditing	NOUN
fbem-27247	136	4	has	have	AUX
fbem-27247	136	5	expanded	expand	VERB
fbem-27247	136	6	the	the	DET
fbem-27247	136	7	correlation	correlation	NOUN
fbem-27247	136	8	range	range	NOUN
fbem-27247	136	9	of	of	ADP
fbem-27247	136	10	auditing	auditing	NOUN
fbem-27247	136	11	data	datum	NOUN
fbem-27247	136	12	.	.	PUNCT
fbem-27247	137	1	it	it	PRON
fbem-27247	137	2	is	be	AUX
fbem-27247	137	3	not	not	PART
fbem-27247	137	4	only	only	ADV
fbem-27247	137	5	aimed	aim	VERB
fbem-27247	137	6	at	at	ADP
fbem-27247	137	7	the	the	DET
fbem-27247	137	8	internal	internal	ADJ
fbem-27247	137	9	data	datum	NOUN
fbem-27247	137	10	of	of	ADP
fbem-27247	137	11	the	the	DET
fbem-27247	137	12	audited	audited	ADJ
fbem-27247	137	13	unit	unit	NOUN
fbem-27247	137	14	but	but	CCONJ
fbem-27247	137	15	also	also	ADV
fbem-27247	137	16	needs	need	VERB
fbem-27247	137	17	to	to	PART
fbem-27247	137	18	obtain	obtain	VERB
fbem-27247	137	19	the	the	DET
fbem-27247	137	20	peripheral	peripheral	ADJ
fbem-27247	137	21	correlation	correlation	NOUN
fbem-27247	137	22	data	datum	NOUN
fbem-27247	137	23	of	of	ADP
fbem-27247	137	24	the	the	DET
fbem-27247	137	25	audited	audit	VERB
fbem-27247	137	26	unit	unit	NOUN
fbem-27247	137	27	.	.	PUNCT
fbem-27247	138	1	therefore	therefore	ADV
fbem-27247	138	2	,	,	PUNCT
fbem-27247	138	3	it	it	PRON
fbem-27247	138	4	is	be	AUX
fbem-27247	138	5	necessary	necessary	ADJ
fbem-27247	138	6	to	to	PART
fbem-27247	138	7	strengthen	strengthen	VERB
fbem-27247	138	8	the	the	DET
fbem-27247	138	9	collaborative	collaborative	ADJ
fbem-27247	138	10	cooperation	cooperation	NOUN
fbem-27247	138	11	with	with	ADP
fbem-27247	138	12	other	other	ADJ
fbem-27247	138	13	various	various	ADJ
fbem-27247	138	14	departments	department	NOUN
fbem-27247	138	15	and	and	CCONJ
fbem-27247	138	16	strengthen	strengthen	VERB
fbem-27247	138	17	coordinated	coordinated	ADJ
fbem-27247	138	18	auditing	auditing	NOUN
fbem-27247	138	19	.	.	PUNCT
fbem-27247	139	1	5.4	5.4	NUM
fbem-27247	139	2	.	.	PUNCT
fbem-27247	140	1	strengthen	strengthen	VERB
fbem-27247	140	2	the	the	DET
fbem-27247	140	3	cultivation	cultivation	NOUN
fbem-27247	140	4	of	of	ADP
fbem-27247	140	5	big	big	ADJ
fbem-27247	140	6	data	datum	NOUN
fbem-27247	140	7	audit	audit	NOUN
fbem-27247	140	8	talents	talent	NOUN
fbem-27247	140	9	first	first	ADV
fbem-27247	140	10	,	,	PUNCT
fbem-27247	140	11	intensify	intensify	VERB
fbem-27247	140	12	the	the	DET
fbem-27247	140	13	transformation	transformation	NOUN
fbem-27247	140	14	of	of	ADP
fbem-27247	140	15	auditing	auditing	NOUN
fbem-27247	140	16	thinking	thinking	NOUN
fbem-27247	140	17	and	and	CCONJ
fbem-27247	140	18	establish	establish	VERB
fbem-27247	140	19	the	the	DET
fbem-27247	140	20	thinking	thinking	NOUN
fbem-27247	140	21	of	of	ADP
fbem-27247	140	22	big	big	ADJ
fbem-27247	140	23	data	datum	NOUN
fbem-27247	140	24	auditing	auditing	NOUN
fbem-27247	140	25	.	.	PUNCT
fbem-27247	141	1	big	big	ADJ
fbem-27247	141	2	data	datum	NOUN
fbem-27247	141	3	auditing	auditing	NOUN
fbem-27247	141	4	determines	determine	VERB
fbem-27247	141	5	the	the	DET
fbem-27247	141	6	key	key	ADJ
fbem-27247	141	7	contents	content	NOUN
fbem-27247	141	8	and	and	CCONJ
fbem-27247	141	9	analysis	analysis	NOUN
fbem-27247	141	10	directions	direction	NOUN
fbem-27247	141	11	based	base	VERB
fbem-27247	141	12	on	on	ADP
fbem-27247	141	13	data	datum	NOUN
fbem-27247	141	14	.	.	PUNCT
fbem-27247	142	1	data	datum	NOUN
fbem-27247	142	2	planning	planning	NOUN
fbem-27247	142	3	should	should	AUX
fbem-27247	142	4	be	be	AUX
fbem-27247	142	5	well	well	ADV
fbem-27247	142	6	done	do	VERB
fbem-27247	142	7	before	before	ADP
fbem-27247	142	8	the	the	DET
fbem-27247	142	9	start	start	NOUN
fbem-27247	142	10	of	of	ADP
fbem-27247	142	11	a	a	DET
fbem-27247	142	12	project	project	NOUN
fbem-27247	142	13	,	,	PUNCT
fbem-27247	142	14	and	and	CCONJ
fbem-27247	142	15	the	the	DET
fbem-27247	142	16	method	method	NOUN
fbem-27247	142	17	of	of	ADP
fbem-27247	142	18	"	"	PUNCT
fbem-27247	142	19	centralized	centralized	ADJ
fbem-27247	142	20	analysis	analysis	NOUN
fbem-27247	142	21	,	,	PUNCT
fbem-27247	142	22	identifying	identify	VERB
fbem-27247	142	23	doubts	doubt	NOUN
fbem-27247	142	24	,	,	PUNCT
fbem-27247	142	25	decentralized	decentralized	ADJ
fbem-27247	142	26	verification	verification	NOUN
fbem-27247	142	27	,	,	PUNCT
fbem-27247	142	28	and	and	CCONJ
fbem-27247	142	29	systematic	systematic	ADJ
fbem-27247	142	30	research	research	NOUN
fbem-27247	142	31	"	"	PUNCT
fbem-27247	142	32	should	should	AUX
fbem-27247	142	33	be	be	AUX
fbem-27247	142	34	applied	apply	VERB
fbem-27247	142	35	for	for	ADP
fbem-27247	142	36	auditing	auditing	NOUN
fbem-27247	142	37	.	.	PUNCT
fbem-27247	143	1	therefore	therefore	ADV
fbem-27247	143	2	,	,	PUNCT
fbem-27247	143	3	the	the	DET
fbem-27247	143	4	thinking	thinking	NOUN
fbem-27247	143	5	of	of	ADP
fbem-27247	143	6	big	big	ADJ
fbem-27247	143	7	data	datum	NOUN
fbem-27247	143	8	auditing	auditing	NOUN
fbem-27247	143	9	needs	need	VERB
fbem-27247	143	10	to	to	PART
fbem-27247	143	11	be	be	AUX
fbem-27247	143	12	established	establish	VERB
fbem-27247	143	13	.	.	PUNCT
fbem-27247	144	1	second	second	ADV
fbem-27247	144	2	,	,	PUNCT
fbem-27247	144	3	increase	increase	VERB
fbem-27247	144	4	the	the	DET
fbem-27247	144	5	introduction	introduction	NOUN
fbem-27247	144	6	of	of	ADP
fbem-27247	144	7	new	new	ADJ
fbem-27247	144	8	forces	force	NOUN
fbem-27247	144	9	and	and	CCONJ
fbem-27247	144	10	expand	expand	VERB
fbem-27247	144	11	the	the	DET
fbem-27247	144	12	base	base	ADJ
fbem-27247	144	13	number	number	NOUN
fbem-27247	144	14	of	of	ADP
fbem-27247	144	15	auditing	auditing	NOUN
fbem-27247	144	16	talents	talent	NOUN
fbem-27247	144	17	.	.	PUNCT
fbem-27247	145	1	the	the	DET
fbem-27247	145	2	shortage	shortage	NOUN
fbem-27247	145	3	of	of	ADP
fbem-27247	145	4	computer	computer	NOUN
fbem-27247	145	5	professional	professional	ADJ
fbem-27247	145	6	and	and	CCONJ
fbem-27247	145	7	technical	technical	ADJ
fbem-27247	145	8	talents	talent	NOUN
fbem-27247	145	9	is	be	AUX
fbem-27247	145	10	a	a	DET
fbem-27247	145	11	common	common	ADJ
fbem-27247	145	12	situation	situation	NOUN
fbem-27247	145	13	in	in	ADP
fbem-27247	145	14	auditing	auditing	NOUN
fbem-27247	145	15	institutions	institution	NOUN
fbem-27247	145	16	.	.	PUNCT
fbem-27247	146	1	therefore	therefore	ADV
fbem-27247	146	2	,	,	PUNCT
fbem-27247	146	3	in	in	ADP
fbem-27247	146	4	future	future	ADJ
fbem-27247	146	5	personnel	personnel	NOUN
fbem-27247	146	6	selection	selection	NOUN
fbem-27247	146	7	and	and	CCONJ
fbem-27247	146	8	recruitment	recruitment	NOUN
fbem-27247	146	9	,	,	PUNCT
fbem-27247	146	10	auditing	auditing	NOUN
fbem-27247	146	11	institutions	institution	NOUN
fbem-27247	146	12	should	should	AUX
fbem-27247	146	13	attach	attach	VERB
fbem-27247	146	14	importance	importance	NOUN
fbem-27247	146	15	to	to	ADP
fbem-27247	146	16	the	the	DET
fbem-27247	146	17	introduction	introduction	NOUN
fbem-27247	146	18	of	of	ADP
fbem-27247	146	19	computer	computer	NOUN
fbem-27247	146	20	auditing	auditing	NOUN
fbem-27247	146	21	talents	talent	NOUN
fbem-27247	146	22	.	.	PUNCT
fbem-27247	147	1	third	third	ADV
fbem-27247	147	2	,	,	PUNCT
fbem-27247	147	3	strengthen	strengthen	VERB
fbem-27247	147	4	the	the	DET
fbem-27247	147	5	cultivation	cultivation	NOUN
fbem-27247	147	6	of	of	ADP
fbem-27247	147	7	existing	exist	VERB
fbem-27247	147	8	talents	talent	NOUN
fbem-27247	147	9	and	and	CCONJ
fbem-27247	147	10	improve	improve	VERB
fbem-27247	147	11	the	the	DET
fbem-27247	147	12	level	level	NOUN
fbem-27247	147	13	of	of	ADP
fbem-27247	147	14	auditing	auditing	NOUN
fbem-27247	147	15	cadres	cadre	NOUN
fbem-27247	147	16	.	.	PUNCT
fbem-27247	148	1	attach	attach	VERB
fbem-27247	148	2	importance	importance	NOUN
fbem-27247	148	3	to	to	ADP
fbem-27247	148	4	the	the	DET
fbem-27247	148	5	cultivation	cultivation	NOUN
fbem-27247	148	6	of	of	ADP
fbem-27247	148	7	the	the	DET
fbem-27247	148	8	big	big	ADJ
fbem-27247	148	9	data	datum	NOUN
fbem-27247	148	10	auditing	auditing	NOUN
fbem-27247	148	11	capabilities	capability	NOUN
fbem-27247	148	12	of	of	ADP
fbem-27247	148	13	existing	exist	VERB
fbem-27247	148	14	personnel	personnel	NOUN
fbem-27247	148	15	.	.	PUNCT
fbem-27247	149	1	improve	improve	VERB
fbem-27247	149	2	the	the	DET
fbem-27247	149	3	theoretical	theoretical	ADJ
fbem-27247	149	4	knowledge	knowledge	NOUN
fbem-27247	149	5	of	of	ADP
fbem-27247	149	6	big	big	ADJ
fbem-27247	149	7	data	datum	NOUN
fbem-27247	149	8	auditing	auditing	NOUN
fbem-27247	149	9	of	of	ADP
fbem-27247	149	10	auditing	auditing	NOUN
fbem-27247	149	11	cadres	cadre	NOUN
fbem-27247	149	12	through	through	ADP
fbem-27247	149	13	education	education	NOUN
fbem-27247	149	14	and	and	CCONJ
fbem-27247	149	15	training	training	NOUN
fbem-27247	149	16	,	,	PUNCT
fbem-27247	149	17	and	and	CCONJ
fbem-27247	149	18	enhance	enhance	VERB
fbem-27247	149	19	their	their	PRON
fbem-27247	149	20	practical	practical	ADJ
fbem-27247	149	21	experience	experience	NOUN
fbem-27247	149	22	in	in	ADP
fbem-27247	149	23	big	big	ADJ
fbem-27247	149	24	data	datum	NOUN
fbem-27247	149	25	auditing	audit	VERB
fbem-27247	149	26	through	through	ADP
fbem-27247	149	27	project	project	NOUN
fbem-27247	149	28	practice	practice	NOUN
fbem-27247	149	29	.	.	PUNCT
fbem-27247	150	1	6	6	X
fbem-27247	150	2	.	.	X
fbem-27247	150	3	conclusion	conclusion	NOUN
fbem-27247	150	4	currently	currently	ADV
fbem-27247	150	5	,	,	PUNCT
fbem-27247	150	6	audited	audit	VERB
fbem-27247	150	7	units	unit	NOUN
fbem-27247	150	8	are	be	AUX
fbem-27247	150	9	carrying	carry	VERB
fbem-27247	150	10	out	out	ADP
fbem-27247	150	11	digital	digital	ADJ
fbem-27247	150	12	reforms	reform	NOUN
fbem-27247	150	13	one	one	NUM
fbem-27247	150	14	after	after	ADP
fbem-27247	150	15	another	another	PRON
fbem-27247	150	16	,	,	PUNCT
fbem-27247	150	17	emphasizing	emphasize	VERB
fbem-27247	150	18	the	the	DET
fbem-27247	150	19	exertion	exertion	NOUN
fbem-27247	150	20	of	of	ADP
fbem-27247	150	21	their	their	PRON
fbem-27247	150	22	management	management	NOUN
fbem-27247	150	23	functions	function	NOUN
fbem-27247	150	24	empowered	empower	VERB
fbem-27247	150	25	by	by	ADP
fbem-27247	150	26	digital	digital	ADJ
fbem-27247	150	27	means	mean	NOUN
fbem-27247	150	28	.	.	PUNCT
fbem-27247	151	1	correspondingly	correspondingly	ADV
fbem-27247	151	2	,	,	PUNCT
fbem-27247	151	3	the	the	DET
fbem-27247	151	4	audits	audits	NOUN
fbem-27247	151	5	of	of	ADP
fbem-27247	151	6	auditing	auditing	NOUN
fbem-27247	151	7	institutions	institution	NOUN
fbem-27247	151	8	are	be	AUX
fbem-27247	151	9	gradually	gradually	ADV
fbem-27247	151	10	shifting	shift	VERB
fbem-27247	151	11	towards	towards	ADP
fbem-27247	151	12	data	data	NOUN
fbem-27247	151	13	-	-	PUNCT
fbem-27247	151	14	based	base	VERB
fbem-27247	151	15	audits	audits	NOUN
fbem-27247	151	16	.	.	PUNCT
fbem-27247	152	1	the	the	DET
fbem-27247	152	2	proposition	proposition	NOUN
fbem-27247	152	3	of	of	ADP
fbem-27247	152	4	full	full	ADJ
fbem-27247	152	5	coverage	coverage	NOUN
fbem-27247	152	6	of	of	ADP
fbem-27247	152	7	audit	audit	NOUN
fbem-27247	152	8	supervision	supervision	NOUN
fbem-27247	152	9	has	have	AUX
fbem-27247	152	10	presented	present	VERB
fbem-27247	152	11	new	new	ADJ
fbem-27247	152	12	topics	topic	NOUN
fbem-27247	152	13	and	and	CCONJ
fbem-27247	152	14	requirements	requirement	NOUN
fbem-27247	152	15	to	to	ADP
fbem-27247	152	16	national	national	ADJ
fbem-27247	152	17	auditing	auditing	NOUN
fbem-27247	152	18	institutions	institution	NOUN
fbem-27247	152	19	,	,	PUNCT
fbem-27247	152	20	prompting	prompt	VERB
fbem-27247	152	21	them	they	PRON
fbem-27247	152	22	to	to	PART
fbem-27247	152	23	continuously	continuously	ADV
fbem-27247	152	24	expand	expand	VERB
fbem-27247	152	25	the	the	DET
fbem-27247	152	26	scope	scope	NOUN
fbem-27247	152	27	of	of	ADP
fbem-27247	152	28	audits	audits	NOUN
fbem-27247	152	29	,	,	PUNCT
fbem-27247	152	30	intensify	intensify	VERB
fbem-27247	152	31	the	the	DET
fbem-27247	152	32	depth	depth	NOUN
fbem-27247	152	33	and	and	CCONJ
fbem-27247	152	34	strength	strength	NOUN
fbem-27247	152	35	of	of	ADP
fbem-27247	152	36	audits	audits	NOUN
fbem-27247	152	37	,	,	PUNCT
fbem-27247	152	38	and	and	CCONJ
fbem-27247	152	39	achieve	achieve	VERB
fbem-27247	152	40	comprehensive	comprehensive	ADJ
fbem-27247	152	41	audits	audits	NOUN
fbem-27247	152	42	of	of	ADP
fbem-27247	152	43	audited	audit	VERB
fbem-27247	152	44	units	unit	NOUN
fbem-27247	152	45	without	without	ADP
fbem-27247	152	46	any	any	DET
fbem-27247	152	47	blind	blind	ADJ
fbem-27247	152	48	spots	spot	NOUN
fbem-27247	152	49	or	or	CCONJ
fbem-27247	152	50	dead	dead	ADJ
fbem-27247	152	51	angles	angle	NOUN
fbem-27247	152	52	in	in	ADP
fbem-27247	152	53	supervision	supervision	NOUN
fbem-27247	152	54	.	.	PUNCT
fbem-27247	153	1	against	against	ADP
fbem-27247	153	2	this	this	DET
fbem-27247	153	3	backdrop	backdrop	NOUN
fbem-27247	153	4	,	,	PUNCT
fbem-27247	153	5	big	big	ADJ
fbem-27247	153	6	data	datum	NOUN
fbem-27247	153	7	auditing	auditing	NOUN
fbem-27247	153	8	is	be	AUX
fbem-27247	153	9	the	the	DET
fbem-27247	153	10	inevitable	inevitable	ADJ
fbem-27247	153	11	path	path	NOUN
fbem-27247	153	12	for	for	SCONJ
fbem-27247	153	13	auditing	auditing	NOUN
fbem-27247	153	14	institutions	institution	NOUN
fbem-27247	153	15	to	to	PART
fbem-27247	153	16	meet	meet	VERB
fbem-27247	153	17	the	the	DET
fbem-27247	153	18	challenges	challenge	NOUN
fbem-27247	153	19	of	of	ADP
fbem-27247	153	20	the	the	DET
fbem-27247	153	21	times	time	NOUN
fbem-27247	153	22	and	and	CCONJ
fbem-27247	153	23	fulfill	fulfill	VERB
fbem-27247	153	24	their	their	PRON
fbem-27247	153	25	shouldered	shoulder	VERB
fbem-27247	153	26	missions	mission	NOUN
fbem-27247	153	27	.	.	PUNCT
fbem-27247	154	1	references	reference	NOUN
fbem-27247	154	2	[	[	X
fbem-27247	154	3	1	1	NUM
fbem-27247	154	4	]	]	PUNCT
fbem-27247	154	5	earley	earley	PROPN
fbem-27247	154	6	c.	c.	PROPN
fbem-27247	154	7	e.	e.	PROPN
fbem-27247	154	8	data	data	PROPN
fbem-27247	154	9	analytics	analytic	NOUN
fbem-27247	154	10	in	in	ADP
fbem-27247	154	11	auditing	audit	VERB
fbem-27247	154	12	:	:	PUNCT
fbem-27247	154	13	opportunities	opportunity	NOUN
fbem-27247	154	14	and	and	CCONJ
fbem-27247	154	15	challenges	challenge	NOUN
fbem-27247	155	1	[	[	X
fbem-27247	155	2	j	j	X
fbem-27247	155	3	]	]	X
fbem-27247	155	4	.	.	PUNCT
fbem-27247	156	1	business	business	NOUN
fbem-27247	156	2	horizons	horizon	NOUN
fbem-27247	156	3	,	,	PUNCT
fbem-27247	156	4	2015	2015	NUM
fbem-27247	156	5	,	,	PUNCT
fbem-27247	156	6	58(5):493	58(5):493	NUM
fbem-27247	156	7	-	-	SYM
fbem-27247	156	8	500	500	NUM
fbem-27247	156	9	.	.	PUNCT
fbem-27247	157	1	[	[	X
fbem-27247	157	2	2	2	NUM
fbem-27247	157	3	]	]	PUNCT
fbem-27247	157	4	mueller	mueller	PROPN
fbem-27247	157	5	o.	o.	PROPN
fbem-27247	157	6	,	,	PUNCT
fbem-27247	157	7	junglas	junglas	PROPN
fbem-27247	157	8	i.	i.	PROPN
fbem-27247	157	9	,	,	PUNCT
fbem-27247	157	10	vom	vom	PROPN
fbem-27247	157	11	brocke	brocke	PROPN
fbem-27247	157	12	j	j	PROPN
fbem-27247	157	13	,	,	PUNCT
fbem-27247	157	14	debortoli	debortoli	PROPN
fbem-27247	157	15	s.	s.	PROPN
fbem-27247	157	16	utilizing	utilize	VERB
fbem-27247	157	17	big	big	ADJ
fbem-27247	157	18	data	datum	NOUN
fbem-27247	157	19	analytics	analytic	NOUN
fbem-27247	157	20	for	for	ADP
fbem-27247	157	21	information	information	NOUN
fbem-27247	157	22	systems	system	NOUN
fbem-27247	157	23	research	research	NOUN
fbem-27247	157	24	:	:	PUNCT
fbem-27247	157	25	challenges	challenge	NOUN
fbem-27247	157	26	,	,	PUNCT
fbem-27247	157	27	promises	promise	NOUN
fbem-27247	157	28	and	and	CCONJ
fbem-27247	157	29	guidelines	guideline	NOUN
fbem-27247	158	1	[	[	X
fbem-27247	158	2	j	j	X
fbem-27247	158	3	]	]	X
fbem-27247	158	4	.	.	PUNCT
fbem-27247	159	1	european	european	PROPN
fbem-27247	159	2	journal	journal	PROPN
fbem-27247	159	3	of	of	ADP
fbem-27247	159	4	information	information	NOUN
fbem-27247	159	5	systems	system	NOUN
fbem-27247	159	6	,	,	PUNCT
fbem-27247	159	7	2016(25):289	2016(25):289	NUM
fbem-27247	159	8	-	-	SYM
fbem-27247	159	9	302	302	NUM
fbem-27247	159	10	.	.	PUNCT
fbem-27247	160	1	[	[	X
fbem-27247	160	2	3	3	NUM
fbem-27247	160	3	]	]	X
fbem-27247	160	4	adrian	adrian	PROPN
fbem-27247	160	5	gepp	gepp	PROPN
fbem-27247	160	6	,	,	PUNCT
fbem-27247	160	7	martina	martina	PROPN
fbem-27247	160	8	k.	k.	PROPN
fbem-27247	160	9	linnenluecke	linnenluecke	PROPN
fbem-27247	160	10	,	,	PUNCT
fbem-27247	160	11	terrence	terrence	PROPN
fbem-27247	160	12	j.	j.	PROPN
fbem-27247	160	13	o’neilla	o’neilla	PROPN
fbem-27247	160	14	,	,	PUNCT
fbem-27247	160	15	tom	tom	PROPN
fbem-27247	160	16	smith	smith	PROPN
fbem-27247	160	17	.	.	PUNCT
fbem-27247	161	1	big	big	ADJ
fbem-27247	161	2	data	datum	NOUN
fbem-27247	161	3	techniques	technique	NOUN
fbem-27247	161	4	in	in	ADP
fbem-27247	161	5	auditing	audit	VERB
fbem-27247	161	6	research	research	NOUN
fbem-27247	161	7	and	and	CCONJ
fbem-27247	161	8	practice	practice	NOUN
fbem-27247	161	9	:	:	PUNCT
fbem-27247	161	10	current	current	ADJ
fbem-27247	161	11	trends	trend	NOUN
fbem-27247	161	12	and	and	CCONJ
fbem-27247	161	13	future	future	ADJ
fbem-27247	161	14	opportunities	opportunity	NOUN
fbem-27247	162	1	[	[	X
fbem-27247	162	2	j	j	X
fbem-27247	162	3	]	]	X
fbem-27247	162	4	.	.	PUNCT
fbem-27247	163	1	journal	journal	PROPN
fbem-27247	163	2	of	of	ADP
fbem-27247	163	3	accounting	accounting	NOUN
fbem-27247	163	4	literature	literature	NOUN
fbem-27247	163	5	,	,	PUNCT
fbem-27247	163	6	2018(40):102	2018(40):102	NOUN
fbem-27247	163	7	-	-	SYM
fbem-27247	163	8	115	115	NUM
fbem-27247	163	9	.	.	PUNCT
fbem-27247	164	1	[	[	X
fbem-27247	164	2	4	4	X
fbem-27247	164	3	]	]	X
fbem-27247	164	4	kathryn	kathryn	PROPN
fbem-27247	164	5	enget	enget	PROPN
fbem-27247	164	6	,	,	PUNCT
fbem-27247	164	7	gabriel	gabriel	PROPN
fbem-27247	164	8	d.	d.	PROPN
fbem-27247	164	9	saucedo	saucedo	PROPN
fbem-27247	164	10	,	,	PUNCT
fbem-27247	164	11	nicole	nicole	PROPN
fbem-27247	164	12	s.	s.	PROPN
fbem-27247	164	13	wright	wright	PROPN
fbem-27247	164	14	.	.	PUNCT
fbem-27247	164	15	mystery	mystery	PROPN
fbem-27247	164	16	,	,	PUNCT
fbem-27247	164	17	inc	inc	PROPN
fbem-27247	164	18	.	.	PROPN
fbem-27247	165	1	a	a	DET
fbem-27247	165	2	big	big	ADJ
fbem-27247	165	3	data	data	NOUN
fbem-27247	165	4	case	case	NOUN
fbem-27247	166	1	[	[	X
fbem-27247	166	2	j	j	X
fbem-27247	166	3	]	]	X
fbem-27247	166	4	.	.	PUNCT
fbem-27247	167	1	journal	journal	PROPN
fbem-27247	167	2	of	of	ADP
fbem-27247	167	3	accounting	accounting	NOUN
fbem-27247	167	4	education	education	NOUN
fbem-27247	167	5	,	,	PUNCT
fbem-27247	167	6	2016(12):03	2016(12):03	NUM
fbem-27247	167	7	-	-	SYM
fbem-27247	167	8	06	06	NUM
fbem-27247	167	9	.	.	PUNCT
fbem-27247	168	1	10	10	NUM
fbem-27247	169	1	[	[	SYM
fbem-27247	169	2	5	5	NUM
fbem-27247	169	3	]	]	PUNCT
fbem-27247	169	4	wilson	wilson	PROPN
fbem-27247	169	5	caztillo	caztillo	PROPN
fbem-27247	169	6	quispe	quispe	PROPN
fbem-27247	169	7	,	,	PUNCT
fbem-27247	169	8	ernando	ernando	PROPN
fbem-27247	169	9	medina	medina	PROPN
fbem-27247	169	10	quispe	quispe	PROPN
fbem-27247	169	11	,	,	PUNCT
fbem-27247	169	12	claudio	claudio	PROPN
fbem-27247	169	13	meneses	menese	NOUN
fbem-27247	169	14	villegas	villegas	PROPN
fbem-27247	169	15	.	.	PUNCT
fbem-27247	170	1	augmented	augment	VERB
fbem-27247	170	2	visualization	visualization	NOUN
fbem-27247	170	3	for	for	ADP
fbem-27247	170	4	data	data	NOUN
fbem-27247	170	5	-	-	PUNCT
fbem-27247	170	6	mining	mining	NOUN
fbem-27247	170	7	models	model	NOUN
fbem-27247	171	1	[	[	X
fbem-27247	171	2	j	j	X
fbem-27247	171	3	]	]	X
fbem-27247	171	4	.	.	PUNCT
fbem-27247	172	1	procedia	procedia	PROPN
fbem-27247	172	2	computer	computer	NOUN
fbem-27247	172	3	science	science	NOUN
fbem-27247	172	4	,	,	PUNCT
fbem-27247	172	5	2015(02):650	2015(02):650	NOUN
fbem-27247	172	6	-	-	PUNCT
fbem-27247	172	7	659	659	NUM
fbem-27247	172	8	.	.	PUNCT
fbem-27247	173	1	[	[	X
fbem-27247	173	2	6	6	NUM
fbem-27247	173	3	]	]	PUNCT
fbem-27247	173	4	michael	michael	PROPN
fbem-27247	173	5	alles	alles	PROPN
fbem-27247	173	6	,	,	PUNCT
fbem-27247	173	7	glen	glen	PROPN
fbem-27247	173	8	l.	l.	PROPN
fbem-27247	173	9	gray	gray	PROPN
fbem-27247	173	10	.	.	PUNCT
fbem-27247	174	1	incorporating	incorporate	VERB
fbem-27247	174	2	big	big	ADJ
fbem-27247	174	3	data	datum	NOUN
fbem-27247	174	4	in	in	ADP
fbem-27247	174	5	audits	audits	NOUN
fbem-27247	174	6	:	:	PUNCT
fbem-27247	174	7	identifying	identify	VERB
fbem-27247	174	8	inhibitors	inhibitor	NOUN
fbem-27247	174	9	and	and	CCONJ
fbem-27247	174	10	a	a	DET
fbem-27247	174	11	research	research	NOUN
fbem-27247	174	12	agenda	agenda	NOUN
fbem-27247	174	13	to	to	PART
fbem-27247	174	14	address	address	VERB
fbem-27247	174	15	those	those	DET
fbem-27247	174	16	inhibitors	inhibitor	NOUN
fbem-27247	175	1	[	[	X
fbem-27247	175	2	j	j	X
fbem-27247	175	3	]	]	X
fbem-27247	175	4	.	.	PUNCT
fbem-27247	176	1	international	international	ADJ
fbem-27247	176	2	journal	journal	PROPN
fbem-27247	176	3	of	of	ADP
fbem-27247	176	4	accounting	accounting	NOUN
fbem-27247	176	5	information	information	NOUN
fbem-27247	176	6	systems	system	NOUN
fbem-27247	176	7	,	,	PUNCT
fbem-27247	176	8	2016(22):44	2016(22):44	NUM
fbem-27247	176	9	-	-	SYM
fbem-27247	176	10	59	59	NUM
fbem-27247	176	11	.	.	PUNCT
fbem-27247	177	1	[	[	X
fbem-27247	177	2	7	7	X
fbem-27247	177	3	]	]	X
fbem-27247	177	4	kyunghee	kyunghee	PROPN
fbem-27247	177	5	yoon	yoon	PROPN
fbem-27247	177	6	,	,	PUNCT
fbem-27247	177	7	lucas	lucas	PROPN
fbem-27247	177	8	hoogduin	hoogduin	PROPN
fbem-27247	177	9	,	,	PUNCT
fbem-27247	177	10	li	li	PROPN
fbem-27247	177	11	zhang	zhang	PROPN
fbem-27247	177	12	.	.	PUNCT
fbem-27247	178	1	big	big	PROPN
fbem-27247	178	2	data	datum	NOUN
fbem-27247	178	3	as	as	ADP
fbem-27247	178	4	complementary	complementary	ADJ
fbem-27247	178	5	audit	audit	NOUN
fbem-27247	178	6	evidence	evidence	NOUN
fbem-27247	178	7	[	[	X
fbem-27247	178	8	j	j	X
fbem-27247	178	9	]	]	X
fbem-27247	178	10	.	.	PUNCT
fbem-27247	179	1	accounting	accounting	NOUN
fbem-27247	179	2	horizons	horizon	NOUN
fbem-27247	179	3	,	,	PUNCT
fbem-27247	179	4	2015	2015	NUM
fbem-27247	179	5	,	,	PUNCT
fbem-27247	179	6	29	29	NUM
fbem-27247	179	7	(	(	PUNCT
fbem-27247	179	8	2):431	2):431	PROPN
fbem-27247	179	9	-	-	PUNCT
fbem-27247	179	10	438	438	NUM
fbem-27247	179	11	.	.	PUNCT
fbem-27247	180	1	[	[	X
fbem-27247	180	2	8	8	NUM
fbem-27247	180	3	]	]	X
fbem-27247	180	4	chen	chen	PROPN
fbem-27247	180	5	shu	shu	PROPN
fbem-27247	180	6	.	.	PUNCT
fbem-27247	181	1	research	research	NOUN
fbem-27247	181	2	on	on	ADP
fbem-27247	181	3	the	the	DET
fbem-27247	181	4	impact	impact	NOUN
fbem-27247	181	5	of	of	ADP
fbem-27247	181	6	big	big	ADJ
fbem-27247	181	7	data	datum	NOUN
fbem-27247	181	8	technology	technology	NOUN
fbem-27247	181	9	on	on	ADP
fbem-27247	181	10	auditing	audit	VERB
fbem-27247	181	11	[	[	X
fbem-27247	181	12	j	j	X
fbem-27247	181	13	]	]	X
fbem-27247	181	14	.	.	PUNCT
fbem-27247	182	1	market	market	NOUN
fbem-27247	182	2	weekly	weekly	NOUN
fbem-27247	182	3	,	,	PUNCT
fbem-27247	182	4	2021	2021	NUM
fbem-27247	182	5	,	,	PUNCT
fbem-27247	182	6	34(09):127	34(09):127	NUM
fbem-27247	182	7	-	-	SYM
fbem-27247	182	8	129	129	NUM
fbem-27247	182	9	.	.	PUNCT
fbem-27247	183	1	[	[	X
fbem-27247	183	2	9	9	X
fbem-27247	183	3	]	]	X
fbem-27247	183	4	wan	wan	PROPN
fbem-27247	183	5	xin	xin	PROPN
fbem-27247	183	6	.	.	PUNCT
fbem-27247	184	1	a	a	DET
fbem-27247	184	2	brief	brief	ADJ
fbem-27247	184	3	analysis	analysis	NOUN
fbem-27247	184	4	of	of	ADP
fbem-27247	184	5	the	the	DET
fbem-27247	184	6	impact	impact	NOUN
fbem-27247	184	7	of	of	ADP
fbem-27247	184	8	the	the	DET
fbem-27247	184	9	big	big	ADJ
fbem-27247	184	10	data	data	NOUN
fbem-27247	184	11	era	era	NOUN
fbem-27247	184	12	on	on	ADP
fbem-27247	184	13	auditing	auditing	NOUN
fbem-27247	184	14	work	work	NOUN
fbem-27247	185	1	[	[	X
fbem-27247	185	2	j	j	X
fbem-27247	185	3	]	]	X
fbem-27247	185	4	.	.	PUNCT
fbem-27247	186	1	china	china	PROPN
fbem-27247	186	2	management	management	PROPN
fbem-27247	186	3	informationization	informationization	NOUN
fbem-27247	186	4	,	,	PUNCT
fbem-27247	186	5	2021	2021	NUM
fbem-27247	186	6	,	,	PUNCT
fbem-27247	186	7	24(5):68	24(5):68	PROPN
fbem-27247	186	8	-	-	PUNCT
fbem-27247	186	9	69	69	NUM
fbem-27247	186	10	.	.	PUNCT
fbem-27247	187	1	[	[	X
fbem-27247	187	2	10	10	NUM
fbem-27247	187	3	]	]	X
fbem-27247	187	4	wang	wang	PROPN
fbem-27247	187	5	xinying.research	xinying.research	PROPN
fbem-27247	187	6	on	on	ADP
fbem-27247	187	7	government	government	NOUN
fbem-27247	187	8	auditing	auditing	NOUN
fbem-27247	187	9	problems	problem	NOUN
fbem-27247	187	10	in	in	ADP
fbem-27247	187	11	the	the	DET
fbem-27247	187	12	context	context	NOUN
fbem-27247	187	13	of	of	ADP
fbem-27247	187	14	big	big	ADJ
fbem-27247	187	15	data	datum	NOUN
fbem-27247	188	1	[	[	X
fbem-27247	188	2	j	j	X
fbem-27247	188	3	]	]	X
fbem-27247	188	4	.	.	PUNCT
fbem-27247	189	1	accounting	accounting	NOUN
fbem-27247	189	2	learning	learning	PROPN
fbem-27247	189	3	,	,	PUNCT
fbem-27247	189	4	2021	2021	NUM
fbem-27247	189	5	,	,	PUNCT
fbem-27247	189	6	(	(	PUNCT
fbem-27247	189	7	24):141	24):141	NUM
fbem-27247	189	8	-	-	SYM
fbem-27247	189	9	142	142	NUM
fbem-27247	189	10	.	.	PUNCT
fbem-27247	190	1	[	[	X
fbem-27247	190	2	11	11	NUM
fbem-27247	190	3	]	]	SYM
fbem-27247	190	4	hu	hu	PROPN
fbem-27247	190	5	jiaqi	jiaqi	PROPN
fbem-27247	190	6	.	.	PUNCT
fbem-27247	191	1	auditing	auditing	NOUN
fbem-27247	191	2	techniques	technique	NOUN
fbem-27247	191	3	and	and	CCONJ
fbem-27247	191	4	methods	method	NOUN
fbem-27247	191	5	in	in	ADP
fbem-27247	191	6	the	the	DET
fbem-27247	191	7	big	big	ADJ
fbem-27247	191	8	data	datum	NOUN
fbem-27247	191	9	environment	environment	NOUN
fbem-27247	192	1	[	[	X
fbem-27247	192	2	j	j	X
fbem-27247	192	3	]	]	X
fbem-27247	192	4	.	.	PUNCT
fbem-27247	193	1	accounting	accounting	NOUN
fbem-27247	193	2	learning	learning	PROPN
fbem-27247	193	3	,	,	PUNCT
fbem-27247	193	4	2021	2021	NUM
fbem-27247	193	5	,	,	PUNCT
fbem-27247	193	6	(	(	PUNCT
fbem-27247	193	7	24):134	24):134	NUM
fbem-27247	193	8	-	-	SYM
fbem-27247	193	9	136	136	NUM
fbem-27247	193	10	.	.	PUNCT
fbem-27247	194	1	[	[	X
fbem-27247	194	2	12	12	NUM
fbem-27247	194	3	]	]	X
fbem-27247	194	4	wang	wang	PROPN
fbem-27247	194	5	biaohua	biaohua	PROPN
fbem-27247	194	6	.	.	PUNCT
fbem-27247	195	1	a	a	DET
fbem-27247	195	2	review	review	NOUN
fbem-27247	195	3	of	of	ADP
fbem-27247	195	4	the	the	DET
fbem-27247	195	5	symposium	symposium	NOUN
fbem-27247	195	6	on	on	ADP
fbem-27247	195	7	big	big	ADJ
fbem-27247	195	8	data	datum	NOUN
fbem-27247	195	9	auditing	auditing	NOUN
fbem-27247	195	10	theory	theory	NOUN
fbem-27247	195	11	and	and	CCONJ
fbem-27247	195	12	practice	practice	NOUN
fbem-27247	195	13	[	[	X
fbem-27247	195	14	j	j	X
fbem-27247	195	15	]	]	X
fbem-27247	195	16	.	.	PUNCT
fbem-27247	196	1	auditing	audit	VERB
fbem-27247	196	2	research	research	NOUN
fbem-27247	196	3	,	,	PUNCT
fbem-27247	196	4	2020	2020	NUM
fbem-27247	196	5	,	,	PUNCT
fbem-27247	196	6	(	(	PUNCT
fbem-27247	196	7	02):52	02):52	NUM
fbem-27247	196	8	-	-	SYM
fbem-27247	196	9	56	56	NUM
fbem-27247	196	10	.	.	PUNCT
fbem-27247	197	1	[	[	X
fbem-27247	197	2	13	13	NUM
fbem-27247	197	3	]	]	X
fbem-27247	197	4	lu	lu	NOUN
fbem-27247	197	5	gaoming	gaome	VERB
fbem-27247	197	6	,	,	PUNCT
fbem-27247	197	7	zhao	zhao	PROPN
fbem-27247	197	8	bangfang	bangfang	PROPN
fbem-27247	197	9	,	,	PUNCT
fbem-27247	197	10	lu	lu	PROPN
fbem-27247	197	11	dahai	dahai	ADJ
fbem-27247	197	12	.	.	PUNCT
fbem-27247	198	1	problems	problem	NOUN
fbem-27247	198	2	and	and	CCONJ
fbem-27247	198	3	countermeasures	countermeasure	NOUN
fbem-27247	198	4	faced	face	VERB
fbem-27247	198	5	by	by	ADP
fbem-27247	198	6	national	national	ADJ
fbem-27247	198	7	auditing	auditing	NOUN
fbem-27247	198	8	in	in	ADP
fbem-27247	198	9	the	the	DET
fbem-27247	198	10	big	big	ADJ
fbem-27247	198	11	data	datum	NOUN
fbem-27247	198	12	environment	environment	NOUN
fbem-27247	199	1	[	[	X
fbem-27247	199	2	j	j	X
fbem-27247	199	3	]	]	X
fbem-27247	199	4	.	.	PUNCT
fbem-27247	200	1	auditing	audit	VERB
fbem-27247	200	2	monthly	monthly	ADV
fbem-27247	200	3	,	,	PUNCT
fbem-27247	200	4	2019	2019	NUM
fbem-27247	200	5	,	,	PUNCT
fbem-27247	200	6	06(374):11	06(374):11	NUM
fbem-27247	200	7	-	-	SYM
fbem-27247	200	8	13	13	NUM
fbem-27247	200	9	.	.	PUNCT
fbem-27247	201	1	[	[	X
fbem-27247	201	2	14	14	NUM
fbem-27247	201	3	]	]	X
fbem-27247	201	4	chen	chen	PROPN
fbem-27247	201	5	zhaomiao	zhaomiao	PROPN
fbem-27247	201	6	,	,	PUNCT
fbem-27247	201	7	pei	pei	PROPN
fbem-27247	201	8	xiao.the	xiao.the	DET
fbem-27247	201	9	impact	impact	NOUN
fbem-27247	201	10	of	of	ADP
fbem-27247	201	11	big	big	ADJ
fbem-27247	201	12	data	datum	NOUN
fbem-27247	201	13	development	development	NOUN
fbem-27247	201	14	on	on	ADP
fbem-27247	201	15	auditing	audit	VERB
fbem-27247	201	16	[	[	X
fbem-27247	201	17	j	j	X
fbem-27247	201	18	]	]	X
fbem-27247	201	19	.	.	PUNCT
fbem-27247	202	1	china	china	PROPN
fbem-27247	202	2	management	management	PROPN
fbem-27247	202	3	informationization	informationization	NOUN
fbem-27247	202	4	,	,	PUNCT
fbem-27247	202	5	2021	2021	NUM
fbem-27247	202	6	,	,	PUNCT
fbem-27247	202	7	24(13):89	24(13):89	NUM
fbem-27247	202	8	-	-	SYM
fbem-27247	202	9	91	91	NUM
fbem-27247	202	10	.	.	PUNCT
fbem-27247	203	1	[	[	X
fbem-27247	203	2	15	15	NUM
fbem-27247	203	3	]	]	X
fbem-27247	203	4	zhang	zhang	PROPN
fbem-27247	203	5	qinglong	qinglong	PROPN
fbem-27247	203	6	,	,	PUNCT
fbem-27247	203	7	he	he	PRON
fbem-27247	203	8	jianan	jianan	PROPN
fbem-27247	203	9	,	,	PUNCT
fbem-27247	203	10	rui	rui	PROPN
fbem-27247	203	11	baisong	baisong	PROPN
fbem-27247	203	12	.	.	PUNCT
fbem-27247	204	1	the	the	DET
fbem-27247	204	2	innovation	innovation	NOUN
fbem-27247	204	3	road	road	NOUN
fbem-27247	204	4	of	of	ADP
fbem-27247	204	5	internal	internal	ADJ
fbem-27247	204	6	auditing	auditing	NOUN
fbem-27247	204	7	in	in	ADP
fbem-27247	204	8	the	the	DET
fbem-27247	204	9	new	new	ADJ
fbem-27247	204	10	era	era	NOUN
fbem-27247	204	11	:	:	PUNCT
fbem-27247	204	12	from	from	ADP
fbem-27247	204	13	data	data	NOUN
fbem-27247	204	14	auditing	auditing	NOUN
fbem-27247	204	15	to	to	ADP
fbem-27247	204	16	intelligent	intelligent	ADJ
fbem-27247	204	17	auditing	auditing	NOUN
fbem-27247	205	1	[	[	X
fbem-27247	205	2	j	j	X
fbem-27247	205	3	]	]	X
fbem-27247	205	4	.	.	PUNCT
fbem-27247	206	1	accounting	account	VERB
fbem-27247	206	2	monthly	monthly	ADV
fbem-27247	206	3	,	,	PUNCT
fbem-27247	206	4	2021(22):78	2021(22):78	NUM
fbem-27247	206	5	-	-	SYM
fbem-27247	206	6	83	83	NUM
fbem-27247	206	7	.	.	PUNCT
fbem-27247	207	1	[	[	X
fbem-27247	207	2	16	16	NUM
fbem-27247	207	3	]	]	PUNCT
fbem-27247	207	4	the	the	DET
fbem-27247	207	5	chinese	chinese	PROPN
fbem-27247	207	6	institute	institute	PROPN
fbem-27247	207	7	of	of	ADP
fbem-27247	207	8	auditors	auditor	NOUN
fbem-27247	207	9	held	hold	VERB
fbem-27247	207	10	the	the	DET
fbem-27247	207	11	reporting	reporting	NOUN
fbem-27247	207	12	,	,	PUNCT
fbem-27247	207	13	exchange	exchange	NOUN
fbem-27247	207	14	and	and	CCONJ
fbem-27247	207	15	special	special	ADJ
fbem-27247	207	16	symposium	symposium	NOUN
fbem-27247	207	17	on	on	ADP
fbem-27247	207	18	the	the	DET
fbem-27247	207	19	results	result	NOUN
fbem-27247	207	20	of	of	ADP
fbem-27247	207	21	the	the	DET
fbem-27247	207	22	cooperative	cooperative	ADJ
fbem-27247	207	23	research	research	NOUN
fbem-27247	207	24	project	project	NOUN
fbem-27247	207	25	"	"	PUNCT
fbem-27247	207	26	theory	theory	NOUN
fbem-27247	207	27	and	and	CCONJ
fbem-27247	207	28	practice	practice	NOUN
fbem-27247	207	29	of	of	ADP
fbem-27247	207	30	big	big	ADJ
fbem-27247	207	31	data	datum	NOUN
fbem-27247	207	32	auditing	auditing	NOUN
fbem-27247	207	33	"	"	PUNCT
fbem-27247	208	1	[	[	X
fbem-27247	208	2	j	j	X
fbem-27247	208	3	]	]	X
fbem-27247	208	4	.	.	PUNCT
fbem-27247	209	1	auditing	audit	VERB
fbem-27247	209	2	research	research	NOUN
fbem-27247	209	3	,	,	PUNCT
fbem-27247	209	4	2020(01):129	2020(01):129	NUM
fbem-27247	209	5	.	.	PUNCT
fbem-27247	210	1	[	[	X
fbem-27247	210	2	17	17	NUM
fbem-27247	210	3	]	]	X
fbem-27247	210	4	wang	wang	PROPN
fbem-27247	210	5	biaohua	biaohua	PROPN
fbem-27247	210	6	.	.	PUNCT
fbem-27247	211	1	a	a	DET
fbem-27247	211	2	review	review	NOUN
fbem-27247	211	3	of	of	ADP
fbem-27247	211	4	the	the	DET
fbem-27247	211	5	symposium	symposium	NOUN
fbem-27247	211	6	on	on	ADP
fbem-27247	211	7	big	big	ADJ
fbem-27247	211	8	data	datum	NOUN
fbem-27247	211	9	auditing	auditing	NOUN
fbem-27247	211	10	theory	theory	NOUN
fbem-27247	211	11	and	and	CCONJ
fbem-27247	211	12	practice	practice	NOUN
fbem-27247	211	13	[	[	X
fbem-27247	211	14	j	j	X
fbem-27247	211	15	]	]	X
fbem-27247	211	16	.	.	PUNCT
fbem-27247	212	1	auditing	audit	VERB
fbem-27247	212	2	research	research	NOUN
fbem-27247	212	3	,	,	PUNCT
fbem-27247	212	4	2020(02):52	2020(02):52	NUM
fbem-27247	212	5	-	-	SYM
fbem-27247	212	6	56	56	NUM
fbem-27247	212	7	.	.	PUNCT
fbem-27247	213	1	[	[	X
fbem-27247	213	2	18	18	NUM
fbem-27247	213	3	]	]	X
fbem-27247	213	4	zeng	zeng	PROPN
fbem-27247	213	5	jun	jun	PROPN
fbem-27247	213	6	.	.	PUNCT
fbem-27247	214	1	promoting	promote	VERB
fbem-27247	214	2	the	the	DET
fbem-27247	214	3	big	big	ADJ
fbem-27247	214	4	data	datum	NOUN
fbem-27247	214	5	auditing	auditing	NOUN
fbem-27247	214	6	work	work	NOUN
fbem-27247	214	7	in	in	ADP
fbem-27247	214	8	c	c	PROPN
fbem-27247	214	9	city	city	NOUN
fbem-27247	214	10	to	to	PART
fbem-27247	214	11	always	always	ADV
fbem-27247	214	12	be	be	AUX
fbem-27247	214	13	at	at	ADP
fbem-27247	214	14	the	the	DET
fbem-27247	214	15	forefront	forefront	NOUN
fbem-27247	214	16	in	in	ADP
fbem-27247	214	17	the	the	DET
fbem-27247	214	18	country	country	NOUN
fbem-27247	215	1	[	[	X
fbem-27247	215	2	j	j	X
fbem-27247	215	3	]	]	X
fbem-27247	215	4	.	.	PUNCT
fbem-27247	216	1	auditing	audit	VERB
fbem-27247	216	2	observation	observation	NOUN
fbem-27247	216	3	,	,	PUNCT
fbem-27247	216	4	2021(02):68	2021(02):68	NUM
fbem-27247	216	5	-	-	SYM
fbem-27247	216	6	71	71	NUM
fbem-27247	216	7	.	.	PUNCT
fbem-27247	217	1	[	[	X
fbem-27247	217	2	19	19	NUM
fbem-27247	217	3	]	]	X
fbem-27247	217	4	liu	liu	PROPN
fbem-27247	217	5	ruihua	ruihua	PROPN
fbem-27247	217	6	,	,	PUNCT
fbem-27247	217	7	lin	lin	PROPN
fbem-27247	217	8	lin.research	lin.research	VERB
fbem-27247	217	9	on	on	ADP
fbem-27247	217	10	the	the	DET
fbem-27247	217	11	problems	problem	NOUN
fbem-27247	217	12	and	and	CCONJ
fbem-27247	217	13	countermeasures	countermeasure	NOUN
fbem-27247	217	14	of	of	ADP
fbem-27247	217	15	government	government	NOUN
fbem-27247	217	16	auditing	auditing	NOUN
fbem-27247	217	17	in	in	ADP
fbem-27247	217	18	the	the	DET
fbem-27247	217	19	big	big	ADJ
fbem-27247	217	20	data	datum	NOUN
fbem-27247	217	21	era	era	NOUN
fbem-27247	218	1	[	[	X
fbem-27247	218	2	j	j	X
fbem-27247	218	3	]	]	X
fbem-27247	218	4	.	.	PUNCT
fbem-27247	219	1	business	business	NOUN
fbem-27247	219	2	economics	economic	NOUN
fbem-27247	219	3	,	,	PUNCT
fbem-27247	219	4	2020(07):152	2020(07):152	NUM
fbem-27247	219	5	-	-	SYM
fbem-27247	219	6	155	155	NUM
fbem-27247	219	7	.	.	PUNCT
fbem-27247	220	1	[	[	X
fbem-27247	220	2	20	20	NUM
fbem-27247	220	3	]	]	PUNCT
fbem-27247	220	4	jiang	jiang	PROPN
fbem-27247	220	5	honglan	honglan	PROPN
fbem-27247	220	6	.	.	PUNCT
fbem-27247	221	1	research	research	NOUN
fbem-27247	221	2	on	on	ADP
fbem-27247	221	3	government	government	NOUN
fbem-27247	221	4	auditing	auditing	NOUN
fbem-27247	221	5	problems	problem	NOUN
fbem-27247	221	6	in	in	ADP
fbem-27247	221	7	the	the	DET
fbem-27247	221	8	context	context	NOUN
fbem-27247	221	9	of	of	ADP
fbem-27247	221	10	big	big	ADJ
fbem-27247	221	11	data	datum	NOUN
fbem-27247	222	1	[	[	X
fbem-27247	222	2	j	j	X
fbem-27247	222	3	]	]	X
fbem-27247	222	4	.	.	PUNCT
fbem-27247	223	1	accounting	accounting	NOUN
fbem-27247	223	2	correspondence	correspondence	NOUN
fbem-27247	223	3	,	,	PUNCT
fbem-27247	223	4	2019(07):78	2019(07):78	X
fbem-27247	223	5	-	-	SYM
fbem-27247	223	6	82	82	NUM
fbem-27247	223	7	.	.	PUNCT
fbem-27247	224	1	[	[	X
fbem-27247	224	2	21	21	NUM
fbem-27247	224	3	]	]	X
fbem-27247	224	4	liu	liu	PROPN
fbem-27247	224	5	guocheng	guocheng	PROPN
fbem-27247	224	6	,	,	PUNCT
fbem-27247	224	7	wang	wang	PROPN
fbem-27247	224	8	huijin	huijin	PROPN
fbem-27247	224	9	.	.	PUNCT
fbem-27247	225	1	research	research	NOUN
fbem-27247	225	2	on	on	ADP
fbem-27247	225	3	the	the	DET
fbem-27247	225	4	construction	construction	NOUN
fbem-27247	225	5	of	of	ADP
fbem-27247	225	6	big	big	ADJ
fbem-27247	225	7	data	datum	NOUN
fbem-27247	225	8	auditing	auditing	NOUN
fbem-27247	225	9	platform	platform	NOUN
fbem-27247	226	1	[	[	X
fbem-27247	226	2	j	j	X
fbem-27247	226	3	]	]	X
fbem-27247	226	4	.	.	PUNCT
fbem-27247	227	1	auditing	audit	VERB
fbem-27247	227	2	research	research	NOUN
fbem-27247	227	3	,	,	PUNCT
fbem-27247	227	4	2017(06):36	2017(06):36	NUM
fbem-27247	227	5	-	-	SYM
fbem-27247	227	6	41	41	NUM
fbem-27247	227	7	.	.	PUNCT