id	sid	tid	token	lemma	pos
fbem-31696	1	1	frontiers	frontier	NOUN
fbem-31696	1	2	in	in	ADP
fbem-31696	1	3	business	business	NOUN
fbem-31696	1	4	,	,	PUNCT
fbem-31696	1	5	economics	economic	NOUN
fbem-31696	1	6	and	and	CCONJ
fbem-31696	1	7	management	management	NOUN
fbem-31696	1	8	issn	issn	PROPN
fbem-31696	1	9	:	:	PUNCT
fbem-31696	1	10	2766	2766	NUM
fbem-31696	1	11	-	-	PUNCT
fbem-31696	1	12	824x	824x	NUM
fbem-31696	1	13	|	|	ADJ
fbem-31696	1	14	vol	vol	NOUN
fbem-31696	1	15	.	.	PROPN
fbem-31696	1	16	20	20	NUM
fbem-31696	1	17	,	,	PUNCT
fbem-31696	1	18	no	no	INTJ
fbem-31696	1	19	.	.	NOUN
fbem-31696	1	20	3	3	NUM
fbem-31696	1	21	,	,	PUNCT
fbem-31696	1	22	2025	2025	NUM
fbem-31696	1	23	15	15	NUM
fbem-31696	1	24	audit	audit	NOUN
fbem-31696	1	25	innovation	innovation	NOUN
fbem-31696	1	26	,	,	PUNCT
fbem-31696	1	27	opportunities	opportunity	NOUN
fbem-31696	1	28	,	,	PUNCT
fbem-31696	1	29	and	and	CCONJ
fbem-31696	1	30	challenges	challenge	NOUN
fbem-31696	1	31	in	in	ADP
fbem-31696	1	32	the	the	DET
fbem-31696	1	33	era	era	NOUN
fbem-31696	1	34	of	of	ADP
fbem-31696	1	35	big	big	ADJ
fbem-31696	1	36	data	datum	NOUN
fbem-31696	1	37	yichang	yichang	PROPN
fbem-31696	1	38	liu	liu	PROPN
fbem-31696	1	39	college	college	PROPN
fbem-31696	1	40	of	of	ADP
fbem-31696	1	41	business	business	NOUN
fbem-31696	1	42	and	and	CCONJ
fbem-31696	1	43	economy	economy	NOUN
fbem-31696	1	44	,	,	PUNCT
fbem-31696	1	45	australian	australian	ADJ
fbem-31696	1	46	national	national	PROPN
fbem-31696	1	47	university	university	PROPN
fbem-31696	1	48	,	,	PUNCT
fbem-31696	1	49	canberra	canberra	PROPN
fbem-31696	1	50	,	,	PUNCT
fbem-31696	1	51	australia	australia	PROPN
fbem-31696	1	52	1175388355@qq.com	1175388355@qq.com	NUM
fbem-31696	1	53	abstract	abstract	NOUN
fbem-31696	1	54	:	:	PUNCT
fbem-31696	1	55	with	with	ADP
fbem-31696	1	56	the	the	DET
fbem-31696	1	57	booming	booming	ADJ
fbem-31696	1	58	development	development	NOUN
fbem-31696	1	59	of	of	ADP
fbem-31696	1	60	the	the	DET
fbem-31696	1	61	digital	digital	ADJ
fbem-31696	1	62	economy	economy	NOUN
fbem-31696	1	63	,	,	PUNCT
fbem-31696	1	64	big	big	ADJ
fbem-31696	1	65	data	datum	NOUN
fbem-31696	1	66	has	have	AUX
fbem-31696	1	67	become	become	VERB
fbem-31696	1	68	an	an	DET
fbem-31696	1	69	important	important	ADJ
fbem-31696	1	70	factor	factor	NOUN
fbem-31696	1	71	of	of	ADP
fbem-31696	1	72	production	production	NOUN
fbem-31696	1	73	,	,	PUNCT
fbem-31696	1	74	and	and	CCONJ
fbem-31696	1	75	its	its	PRON
fbem-31696	1	76	development	development	NOUN
fbem-31696	1	77	in	in	ADP
fbem-31696	1	78	various	various	ADJ
fbem-31696	1	79	fields	field	NOUN
fbem-31696	1	80	and	and	CCONJ
fbem-31696	1	81	aspects	aspect	NOUN
fbem-31696	1	82	is	be	AUX
fbem-31696	1	83	becoming	become	VERB
fbem-31696	1	84	increasingly	increasingly	ADV
fbem-31696	1	85	widespread	widespread	ADJ
fbem-31696	1	86	.	.	PUNCT
fbem-31696	2	1	the	the	DET
fbem-31696	2	2	characteristics	characteristic	NOUN
fbem-31696	2	3	of	of	ADP
fbem-31696	2	4	big	big	ADJ
fbem-31696	2	5	data	datum	NOUN
fbem-31696	2	6	have	have	AUX
fbem-31696	2	7	drive	drive	VERB
fbem-31696	2	8	n	n	DET
fbem-31696	2	9	the	the	DET
fbem-31696	2	10	integration	integration	NOUN
fbem-31696	2	11	of	of	ADP
fbem-31696	2	12	big	big	ADJ
fbem-31696	2	13	data	datum	NOUN
fbem-31696	2	14	and	and	CCONJ
fbem-31696	2	15	auditing	auditing	NOUN
fbem-31696	2	16	,	,	PUNCT
fbem-31696	2	17	and	and	CCONJ
fbem-31696	2	18	the	the	DET
fbem-31696	2	19	combined	combined	ADJ
fbem-31696	2	20	application	application	NOUN
fbem-31696	2	21	of	of	ADP
fbem-31696	2	22	big	big	ADJ
fbem-31696	2	23	data	datum	NOUN
fbem-31696	2	24	and	and	CCONJ
fbem-31696	2	25	auditing	auditing	NOUN
fbem-31696	2	26	has	have	AUX
fbem-31696	2	27	greatly	greatly	ADV
fbem-31696	2	28	promoted	promote	VERB
fbem-31696	2	29	changes	change	NOUN
fbem-31696	2	30	in	in	ADP
fbem-31696	2	31	auditing	auditing	NOUN
fbem-31696	2	32	.	.	PUNCT
fbem-31696	3	1	this	this	DET
fbem-31696	3	2	article	article	NOUN
fbem-31696	3	3	discusses	discuss	VERB
fbem-31696	3	4	the	the	DET
fbem-31696	3	5	core	core	ADJ
fbem-31696	3	6	big	big	ADJ
fbem-31696	3	7	data	datum	NOUN
fbem-31696	3	8	audit	audit	NOUN
fbem-31696	3	9	technology	technology	NOUN
fbem-31696	3	10	cluster	cluster	NOUN
fbem-31696	3	11	,	,	PUNCT
fbem-31696	3	12	analyzes	analyze	VERB
fbem-31696	3	13	the	the	DET
fbem-31696	3	14	innovative	innovative	ADJ
fbem-31696	3	15	performance	performance	NOUN
fbem-31696	3	16	,	,	PUNCT
fbem-31696	3	17	potential	potential	ADJ
fbem-31696	3	18	opportunities	opportunity	NOUN
fbem-31696	3	19	,	,	PUNCT
fbem-31696	3	20	and	and	CCONJ
fbem-31696	3	21	practical	practical	ADJ
fbem-31696	3	22	challenges	challenge	NOUN
fbem-31696	3	23	of	of	ADP
fbem-31696	3	24	auditing	audit	VERB
fbem-31696	3	25	under	under	ADP
fbem-31696	3	26	the	the	DET
fbem-31696	3	27	background	background	NOUN
fbem-31696	3	28	of	of	ADP
fbem-31696	3	29	big	big	ADJ
fbem-31696	3	30	data	datum	NOUN
fbem-31696	3	31	,	,	PUNCT
fbem-31696	3	32	and	and	CCONJ
fbem-31696	3	33	proposes	propose	VERB
fbem-31696	3	34	multiple	multiple	ADJ
fbem-31696	3	35	collaborative	collaborative	ADJ
fbem-31696	3	36	response	response	NOUN
fbem-31696	3	37	strategies	strategy	NOUN
fbem-31696	3	38	to	to	PART
fbem-31696	3	39	promote	promote	VERB
fbem-31696	3	40	the	the	DET
fbem-31696	3	41	high	high	ADJ
fbem-31696	3	42	-	-	PUNCT
fbem-31696	3	43	quality	quality	NOUN
fbem-31696	3	44	development	development	NOUN
fbem-31696	3	45	of	of	ADP
fbem-31696	3	46	the	the	DET
fbem-31696	3	47	auditing	auditing	NOUN
fbem-31696	3	48	industry	industry	NOUN
fbem-31696	3	49	in	in	ADP
fbem-31696	3	50	the	the	DET
fbem-31696	3	51	era	era	NOUN
fbem-31696	3	52	of	of	ADP
fbem-31696	3	53	big	big	ADJ
fbem-31696	3	54	data	datum	NOUN
fbem-31696	3	55	.	.	PUNCT
fbem-31696	4	1	the	the	DET
fbem-31696	4	2	aim	aim	NOUN
fbem-31696	4	3	is	be	AUX
fbem-31696	4	4	to	to	PART
fbem-31696	4	5	provide	provide	VERB
fbem-31696	4	6	theoretical	theoretical	ADJ
fbem-31696	4	7	reference	reference	NOUN
fbem-31696	4	8	and	and	CCONJ
fbem-31696	4	9	practical	practical	ADJ
fbem-31696	4	10	guidance	guidance	NOUN
fbem-31696	4	11	for	for	ADP
fbem-31696	4	12	the	the	DET
fbem-31696	4	13	digital	digital	ADJ
fbem-31696	4	14	transformation	transformation	NOUN
fbem-31696	4	15	of	of	ADP
fbem-31696	4	16	the	the	DET
fbem-31696	4	17	auditing	auditing	NOUN
fbem-31696	4	18	industry	industry	NOUN
fbem-31696	4	19	.	.	PUNCT
fbem-31696	5	1	keywords	keyword	NOUN
fbem-31696	5	2	:	:	PUNCT
fbem-31696	5	3	big	big	ADJ
fbem-31696	5	4	data	datum	NOUN
fbem-31696	5	5	;	;	PUNCT
fbem-31696	5	6	audit	audit	NOUN
fbem-31696	5	7	;	;	PUNCT
fbem-31696	5	8	technology	technology	NOUN
fbem-31696	5	9	;	;	PUNCT
fbem-31696	5	10	innovation	innovation	NOUN
fbem-31696	5	11	.	.	PUNCT
fbem-31696	6	1	1	1	X
fbem-31696	6	2	.	.	X
fbem-31696	6	3	introduction	introduction	NOUN
fbem-31696	6	4	audit	audit	NOUN
fbem-31696	6	5	is	be	AUX
fbem-31696	6	6	an	an	DET
fbem-31696	6	7	indispensable	indispensable	ADJ
fbem-31696	6	8	and	and	CCONJ
fbem-31696	6	9	important	important	ADJ
fbem-31696	6	10	component	component	NOUN
fbem-31696	6	11	of	of	ADP
fbem-31696	6	12	the	the	DET
fbem-31696	6	13	party	party	NOUN
fbem-31696	6	14	and	and	CCONJ
fbem-31696	6	15	state	state	NOUN
fbem-31696	6	16	supervision	supervision	NOUN
fbem-31696	6	17	system	system	NOUN
fbem-31696	6	18	,	,	PUNCT
fbem-31696	6	19	and	and	CCONJ
fbem-31696	6	20	its	its	PRON
fbem-31696	6	21	work	work	NOUN
fbem-31696	6	22	has	have	AUX
fbem-31696	6	23	always	always	ADV
fbem-31696	6	24	been	be	AUX
fbem-31696	6	25	highly	highly	ADV
fbem-31696	6	26	valued	value	VERB
fbem-31696	6	27	by	by	ADP
fbem-31696	6	28	the	the	DET
fbem-31696	6	29	chinese	chinese	ADJ
fbem-31696	6	30	government	government	NOUN
fbem-31696	6	31	.	.	PUNCT
fbem-31696	7	1	with	with	ADP
fbem-31696	7	2	the	the	DET
fbem-31696	7	3	booming	booming	ADJ
fbem-31696	7	4	development	development	NOUN
fbem-31696	7	5	of	of	ADP
fbem-31696	7	6	the	the	DET
fbem-31696	7	7	digital	digital	ADJ
fbem-31696	7	8	economy	economy	NOUN
fbem-31696	7	9	,	,	PUNCT
fbem-31696	7	10	big	big	ADJ
fbem-31696	7	11	data	datum	NOUN
fbem-31696	7	12	is	be	AUX
fbem-31696	7	13	reshaping	reshape	VERB
fbem-31696	7	14	the	the	DET
fbem-31696	7	15	development	development	NOUN
fbem-31696	7	16	pattern	pattern	NOUN
fbem-31696	7	17	of	of	ADP
fbem-31696	7	18	various	various	ADJ
fbem-31696	7	19	industries	industry	NOUN
fbem-31696	7	20	at	at	ADP
fbem-31696	7	21	an	an	DET
fbem-31696	7	22	unprecedented	unprecedented	ADJ
fbem-31696	7	23	scale	scale	NOUN
fbem-31696	7	24	and	and	CCONJ
fbem-31696	7	25	speed	speed	NOUN
fbem-31696	7	26	.	.	PUNCT
fbem-31696	8	1	audit	audit	NOUN
fbem-31696	8	2	,	,	PUNCT
fbem-31696	8	3	as	as	ADP
fbem-31696	8	4	a	a	DET
fbem-31696	8	5	key	key	ADJ
fbem-31696	8	6	link	link	NOUN
fbem-31696	8	7	in	in	ADP
fbem-31696	8	8	the	the	DET
fbem-31696	8	9	economic	economic	ADJ
fbem-31696	8	10	supervision	supervision	NOUN
fbem-31696	8	11	system	system	NOUN
fbem-31696	8	12	,	,	PUNCT
fbem-31696	8	13	is	be	AUX
fbem-31696	8	14	undergoing	undergo	VERB
fbem-31696	8	15	profound	profound	ADJ
fbem-31696	8	16	changes	change	NOUN
fbem-31696	8	17	,	,	PUNCT
fbem-31696	8	18	and	and	CCONJ
fbem-31696	8	19	audit	audit	NOUN
fbem-31696	8	20	work	work	NOUN
fbem-31696	8	21	in	in	ADP
fbem-31696	8	22	the	the	DET
fbem-31696	8	23	big	big	ADJ
fbem-31696	8	24	data	datum	NOUN
fbem-31696	8	25	environment	environment	NOUN
fbem-31696	8	26	will	will	AUX
fbem-31696	8	27	become	become	VERB
fbem-31696	8	28	a	a	DET
fbem-31696	8	29	future	future	ADJ
fbem-31696	8	30	development	development	NOUN
fbem-31696	8	31	trend	trend	NOUN
fbem-31696	8	32	.	.	PUNCT
fbem-31696	9	1	the	the	DET
fbem-31696	9	2	traditional	traditional	ADJ
fbem-31696	9	3	audit	audit	NOUN
fbem-31696	9	4	model	model	NOUN
fbem-31696	9	5	relies	rely	VERB
fbem-31696	9	6	on	on	ADP
fbem-31696	9	7	limited	limited	ADJ
fbem-31696	9	8	structured	structured	ADJ
fbem-31696	9	9	data	datum	NOUN
fbem-31696	9	10	and	and	CCONJ
fbem-31696	9	11	sampling	sample	VERB
fbem-31696	9	12	methods	method	NOUN
fbem-31696	9	13	,	,	PUNCT
fbem-31696	9	14	gradually	gradually	ADV
fbem-31696	9	15	revealing	reveal	VERB
fbem-31696	9	16	its	its	PRON
fbem-31696	9	17	limitations	limitation	NOUN
fbem-31696	9	18	in	in	ADP
fbem-31696	9	19	the	the	DET
fbem-31696	9	20	massive	massive	ADJ
fbem-31696	9	21	,	,	PUNCT
fbem-31696	9	22	multisource	multisource	ADJ
fbem-31696	9	23	,	,	PUNCT
fbem-31696	9	24	and	and	CCONJ
fbem-31696	9	25	real	real	ADJ
fbem-31696	9	26	-	-	PUNCT
fbem-31696	9	27	time	time	NOUN
fbem-31696	9	28	data	datum	NOUN
fbem-31696	9	29	flow	flow	NOUN
fbem-31696	9	30	.	.	PUNCT
fbem-31696	10	1	the	the	DET
fbem-31696	10	2	introduction	introduction	NOUN
fbem-31696	10	3	of	of	ADP
fbem-31696	10	4	big	big	ADJ
fbem-31696	10	5	data	datum	NOUN
fbem-31696	10	6	technology	technology	NOUN
fbem-31696	10	7	has	have	AUX
fbem-31696	10	8	brought	bring	VERB
fbem-31696	10	9	new	new	ADJ
fbem-31696	10	10	possibilities	possibility	NOUN
fbem-31696	10	11	to	to	PART
fbem-31696	10	12	audit	audit	VERB
fbem-31696	10	13	work	work	NOUN
fbem-31696	10	14	,	,	PUNCT
fbem-31696	10	15	not	not	PART
fbem-31696	10	16	only	only	ADV
fbem-31696	10	17	revolutionizing	revolutionize	VERB
fbem-31696	10	18	audit	audit	NOUN
fbem-31696	10	19	thinking	thinking	NOUN
fbem-31696	10	20	and	and	CCONJ
fbem-31696	10	21	methods	method	NOUN
fbem-31696	10	22	,	,	PUNCT
fbem-31696	10	23	but	but	CCONJ
fbem-31696	10	24	also	also	ADV
fbem-31696	10	25	providing	provide	VERB
fbem-31696	10	26	new	new	ADJ
fbem-31696	10	27	paths	path	NOUN
fbem-31696	10	28	for	for	ADP
fbem-31696	10	29	achieving	achieve	VERB
fbem-31696	10	30	audit	audit	NOUN
fbem-31696	10	31	objectives	objective	NOUN
fbem-31696	10	32	.	.	PUNCT
fbem-31696	11	1	however	however	ADV
fbem-31696	11	2	,	,	PUNCT
fbem-31696	11	3	the	the	DET
fbem-31696	11	4	rapid	rapid	ADJ
fbem-31696	11	5	iteration	iteration	NOUN
fbem-31696	11	6	and	and	CCONJ
fbem-31696	11	7	application	application	NOUN
fbem-31696	11	8	of	of	ADP
fbem-31696	11	9	technology	technology	NOUN
fbem-31696	11	10	also	also	ADV
fbem-31696	11	11	come	come	VERB
fbem-31696	11	12	with	with	ADP
fbem-31696	11	13	many	many	ADJ
fbem-31696	11	14	challenges	challenge	NOUN
fbem-31696	11	15	.	.	PUNCT
fbem-31696	12	1	how	how	SCONJ
fbem-31696	12	2	to	to	PART
fbem-31696	12	3	achieve	achieve	VERB
fbem-31696	12	4	audit	audit	NOUN
fbem-31696	12	5	innovation	innovation	NOUN
fbem-31696	12	6	in	in	ADP
fbem-31696	12	7	an	an	DET
fbem-31696	12	8	environment	environment	NOUN
fbem-31696	12	9	where	where	SCONJ
fbem-31696	12	10	opportunities	opportunity	NOUN
fbem-31696	12	11	and	and	CCONJ
fbem-31696	12	12	challenges	challenge	NOUN
fbem-31696	12	13	coexist	coexist	VERB
fbem-31696	12	14	has	have	AUX
fbem-31696	12	15	become	become	VERB
fbem-31696	12	16	an	an	DET
fbem-31696	12	17	important	important	ADJ
fbem-31696	12	18	issue	issue	NOUN
fbem-31696	12	19	that	that	PRON
fbem-31696	12	20	urgently	urgently	ADV
fbem-31696	12	21	needs	need	VERB
fbem-31696	12	22	to	to	PART
fbem-31696	12	23	be	be	AUX
fbem-31696	12	24	addressed	address	VERB
fbem-31696	12	25	in	in	ADP
fbem-31696	12	26	the	the	DET
fbem-31696	12	27	field	field	NOUN
fbem-31696	12	28	of	of	ADP
fbem-31696	12	29	audit	audit	NOUN
fbem-31696	12	30	theory	theory	NOUN
fbem-31696	12	31	and	and	CCONJ
fbem-31696	12	32	practice	practice	NOUN
fbem-31696	12	33	.	.	PUNCT
fbem-31696	13	1	2	2	X
fbem-31696	13	2	.	.	X
fbem-31696	13	3	big	big	ADJ
fbem-31696	13	4	data	datum	NOUN
fbem-31696	13	5	and	and	CCONJ
fbem-31696	13	6	auditing	auditing	NOUN
fbem-31696	13	7	2.1	2.1	NUM
fbem-31696	13	8	.	.	PUNCT
fbem-31696	14	1	definition	definition	NOUN
fbem-31696	14	2	and	and	CCONJ
fbem-31696	14	3	characteristics	characteristic	NOUN
fbem-31696	14	4	of	of	ADP
fbem-31696	14	5	big	big	ADJ
fbem-31696	14	6	data	datum	NOUN
fbem-31696	14	7	big	big	ADJ
fbem-31696	14	8	data	datum	NOUN
fbem-31696	14	9	refers	refer	VERB
fbem-31696	14	10	to	to	ADP
fbem-31696	14	11	a	a	DET
fbem-31696	14	12	collection	collection	NOUN
fbem-31696	14	13	of	of	ADP
fbem-31696	14	14	data	datum	NOUN
fbem-31696	14	15	that	that	PRON
fbem-31696	14	16	can	can	AUX
fbem-31696	14	17	not	not	PART
fbem-31696	14	18	be	be	AUX
fbem-31696	14	19	captured	capture	VERB
fbem-31696	14	20	,	,	PUNCT
fbem-31696	14	21	managed	manage	VERB
fbem-31696	14	22	and	and	CCONJ
fbem-31696	14	23	processed	process	VERB
fbem-31696	14	24	by	by	ADP
fbem-31696	14	25	conventional	conventional	ADJ
fbem-31696	14	26	software	software	NOUN
fbem-31696	14	27	tools	tool	NOUN
fbem-31696	14	28	within	within	ADP
fbem-31696	14	29	a	a	DET
fbem-31696	14	30	certain	certain	ADJ
fbem-31696	14	31	timeframe	timeframe	NOUN
fbem-31696	14	32	,	,	PUNCT
fbem-31696	14	33	and	and	CCONJ
fbem-31696	14	34	it	it	PRON
fbem-31696	14	35	is	be	AUX
fbem-31696	14	36	a	a	DET
fbem-31696	14	37	massive	massive	ADJ
fbem-31696	14	38	,	,	PUNCT
fbem-31696	14	39	highgrowth	highgrowth	PROPN
fbem-31696	14	40	and	and	CCONJ
fbem-31696	14	41	diversified	diversified	ADJ
fbem-31696	14	42	information	information	NOUN
fbem-31696	14	43	asset	asset	NOUN
fbem-31696	14	44	that	that	PRON
fbem-31696	14	45	requires	require	VERB
fbem-31696	14	46	a	a	DET
fbem-31696	14	47	new	new	ADJ
fbem-31696	14	48	processing	processing	NOUN
fbem-31696	14	49	model	model	NOUN
fbem-31696	14	50	to	to	PART
fbem-31696	14	51	have	have	VERB
fbem-31696	14	52	stronger	strong	ADJ
fbem-31696	14	53	decision	decision	NOUN
fbem-31696	14	54	-	-	PUNCT
fbem-31696	14	55	making	making	NOUN
fbem-31696	14	56	,	,	PUNCT
fbem-31696	14	57	insight	insight	NOUN
fbem-31696	14	58	discovery	discovery	NOUN
fbem-31696	14	59	and	and	CCONJ
fbem-31696	14	60	process	process	NOUN
fbem-31696	14	61	optimization	optimization	NOUN
fbem-31696	14	62	capabilities	capability	NOUN
fbem-31696	14	63	.	.	PUNCT
fbem-31696	15	1	big	big	ADJ
fbem-31696	15	2	data	datum	NOUN
fbem-31696	15	3	has	have	VERB
fbem-31696	15	4	the	the	DET
fbem-31696	15	5	distinctive	distinctive	ADJ
fbem-31696	15	6	characteristics	characteristic	NOUN
fbem-31696	15	7	of	of	ADP
fbem-31696	15	8	4v	4v	NOUN
fbem-31696	15	9	[	[	X
fbem-31696	15	10	1	1	NUM
fbem-31696	15	11	]	]	PUNCT
fbem-31696	15	12	,	,	PUNCT
fbem-31696	15	13	i.e.	i.e.	X
fbem-31696	15	14	,	,	PUNCT
fbem-31696	15	15	①	①	NUM
fbem-31696	15	16	volume	volume	NOUN
fbem-31696	15	17	(	(	PUNCT
fbem-31696	15	18	voluminous	voluminous	ADJ
fbem-31696	15	19	):	):	PUNCT
fbem-31696	15	20	the	the	DET
fbem-31696	15	21	data	data	NOUN
fbem-31696	15	22	is	be	AUX
fbem-31696	15	23	huge	huge	ADJ
fbem-31696	15	24	in	in	ADP
fbem-31696	15	25	size	size	NOUN
fbem-31696	15	26	;	;	PUNCT
fbem-31696	15	27	②	②	NUM
fbem-31696	15	28	velocity	velocity	NOUN
fbem-31696	15	29	(	(	PUNCT
fbem-31696	15	30	high	high	ADJ
fbem-31696	15	31	speed	speed	NOUN
fbem-31696	15	32	):	):	PUNCT
fbem-31696	15	33	the	the	DET
fbem-31696	15	34	data	datum	NOUN
fbem-31696	15	35	is	be	AUX
fbem-31696	15	36	generated	generate	VERB
fbem-31696	15	37	and	and	CCONJ
fbem-31696	15	38	processed	process	VERB
fbem-31696	15	39	at	at	ADP
fbem-31696	15	40	a	a	DET
fbem-31696	15	41	fast	fast	ADJ
fbem-31696	15	42	speed	speed	NOUN
fbem-31696	15	43	to	to	PART
fbem-31696	15	44	meet	meet	VERB
fbem-31696	15	45	real	real	ADJ
fbem-31696	15	46	-	-	PUNCT
fbem-31696	15	47	time	time	NOUN
fbem-31696	15	48	or	or	CCONJ
fbem-31696	15	49	near	near	ADP
fbem-31696	15	50	real	real	ADJ
fbem-31696	15	51	-	-	PUNCT
fbem-31696	15	52	time	time	NOUN
fbem-31696	15	53	demands	demand	NOUN
fbem-31696	15	54	;	;	PUNCT
fbem-31696	15	55	③	③	NUM
fbem-31696	15	56	variety	variety	NOUN
fbem-31696	15	57	(	(	PUNCT
fbem-31696	15	58	diverse	diverse	ADJ
fbem-31696	15	59	):	):	PUNCT
fbem-31696	15	60	there	there	PRON
fbem-31696	15	61	are	be	VERB
fbem-31696	15	62	many	many	ADJ
fbem-31696	15	63	kinds	kind	NOUN
fbem-31696	15	64	of	of	ADP
fbem-31696	15	65	data	datum	NOUN
fbem-31696	15	66	,	,	PUNCT
fbem-31696	15	67	and	and	CCONJ
fbem-31696	15	68	data	datum	NOUN
fbem-31696	15	69	types	type	NOUN
fbem-31696	15	70	include	include	VERB
fbem-31696	15	71	structured	structure	VERB
fbem-31696	15	72	(	(	PUNCT
fbem-31696	15	73	such	such	ADJ
fbem-31696	15	74	as	as	ADP
fbem-31696	15	75	database	database	NOUN
fbem-31696	15	76	tables	table	NOUN
fbem-31696	15	77	)	)	PUNCT
fbem-31696	15	78	,	,	PUNCT
fbem-31696	15	79	semi	semi	ADJ
fbem-31696	15	80	-	-	ADJ
fbem-31696	15	81	structured	structured	ADJ
fbem-31696	15	82	(	(	PUNCT
fbem-31696	15	83	such	such	ADJ
fbem-31696	15	84	as	as	ADP
fbem-31696	15	85	xml	xml	NOUN
fbem-31696	15	86	,	,	PUNCT
fbem-31696	15	87	json	json	NOUN
fbem-31696	15	88	)	)	PUNCT
fbem-31696	15	89	,	,	PUNCT
fbem-31696	15	90	and	and	CCONJ
fbem-31696	15	91	unstructured	unstructured	ADJ
fbem-31696	15	92	(	(	PUNCT
fbem-31696	15	93	such	such	ADJ
fbem-31696	15	94	as	as	ADP
fbem-31696	15	95	text	text	NOUN
fbem-31696	15	96	,	,	PUNCT
fbem-31696	15	97	image	image	NOUN
fbem-31696	15	98	,	,	PUNCT
fbem-31696	15	99	video	video	NOUN
fbem-31696	15	100	)	)	PUNCT
fbem-31696	15	101	data	datum	NOUN
fbem-31696	15	102	;	;	PUNCT
fbem-31696	15	103	④value	④value	PROPN
fbem-31696	15	104	:	:	PUNCT
fbem-31696	15	105	the	the	DET
fbem-31696	15	106	density	density	NOUN
fbem-31696	15	107	of	of	ADP
fbem-31696	15	108	data	datum	NOUN
fbem-31696	15	109	value	value	NOUN
fbem-31696	15	110	is	be	AUX
fbem-31696	15	111	low	low	ADJ
fbem-31696	15	112	,	,	PUNCT
fbem-31696	15	113	and	and	CCONJ
fbem-31696	15	114	despite	despite	SCONJ
fbem-31696	15	115	the	the	DET
fbem-31696	15	116	large	large	ADJ
fbem-31696	15	117	amount	amount	NOUN
fbem-31696	15	118	of	of	ADP
fbem-31696	15	119	data	datum	NOUN
fbem-31696	15	120	,	,	PUNCT
fbem-31696	15	121	valuable	valuable	ADJ
fbem-31696	15	122	information	information	NOUN
fbem-31696	15	123	is	be	AUX
fbem-31696	15	124	often	often	ADV
fbem-31696	15	125	hidden	hide	VERB
fbem-31696	15	126	within	within	ADP
fbem-31696	15	127	it	it	PRON
fbem-31696	15	128	.	.	PUNCT
fbem-31696	16	1	in	in	ADP
fbem-31696	16	2	addition	addition	NOUN
fbem-31696	16	3	,	,	PUNCT
fbem-31696	16	4	big	big	ADJ
fbem-31696	16	5	data	datum	NOUN
fbem-31696	16	6	is	be	AUX
fbem-31696	16	7	characterized	characterize	VERB
fbem-31696	16	8	by	by	ADP
fbem-31696	16	9	veracity	veracity	NOUN
fbem-31696	16	10	,	,	PUNCT
fbem-31696	16	11	i.e.	i.e.	X
fbem-31696	16	12	,	,	PUNCT
fbem-31696	16	13	data	datum	NOUN
fbem-31696	16	14	must	must	AUX
fbem-31696	16	15	be	be	AUX
fbem-31696	16	16	reliable	reliable	ADJ
fbem-31696	16	17	,	,	PUNCT
fbem-31696	16	18	accurate	accurate	ADJ
fbem-31696	16	19	,	,	PUNCT
fbem-31696	16	20	and	and	CCONJ
fbem-31696	16	21	traceable	traceable	ADJ
fbem-31696	16	22	.	.	PUNCT
fbem-31696	17	1	these	these	DET
fbem-31696	17	2	core	core	NOUN
fbem-31696	17	3	features	feature	NOUN
fbem-31696	17	4	make	make	VERB
fbem-31696	17	5	big	big	ADJ
fbem-31696	17	6	data	datum	NOUN
fbem-31696	17	7	significantly	significantly	ADV
fbem-31696	17	8	different	different	ADJ
fbem-31696	17	9	from	from	ADP
fbem-31696	17	10	traditional	traditional	ADJ
fbem-31696	17	11	data	datum	NOUN
fbem-31696	17	12	,	,	PUNCT
fbem-31696	17	13	constituting	constitute	VERB
fbem-31696	17	14	a	a	DET
fbem-31696	17	15	difficult	difficult	ADJ
fbem-31696	17	16	problem	problem	NOUN
fbem-31696	17	17	for	for	ADP
fbem-31696	17	18	data	data	NOUN
fbem-31696	17	19	processing	processing	NOUN
fbem-31696	17	20	and	and	CCONJ
fbem-31696	17	21	application	application	NOUN
fbem-31696	17	22	,	,	PUNCT
fbem-31696	17	23	as	as	ADV
fbem-31696	17	24	well	well	ADV
fbem-31696	17	25	as	as	ADP
fbem-31696	17	26	bringing	bring	VERB
fbem-31696	17	27	brand	brand	NOUN
fbem-31696	17	28	-	-	PUNCT
fbem-31696	17	29	new	new	ADJ
fbem-31696	17	30	opportunities	opportunity	NOUN
fbem-31696	17	31	and	and	CCONJ
fbem-31696	17	32	challenges	challenge	NOUN
fbem-31696	17	33	to	to	ADP
fbem-31696	17	34	auditing	audit	VERB
fbem-31696	17	35	work	work	NOUN
fbem-31696	17	36	in	in	ADP
fbem-31696	17	37	the	the	DET
fbem-31696	17	38	context	context	NOUN
fbem-31696	17	39	of	of	ADP
fbem-31696	17	40	the	the	DET
fbem-31696	17	41	big	big	ADJ
fbem-31696	17	42	data	data	PROPN
fbem-31696	17	43	era	era	NOUN
fbem-31696	17	44	.	.	PUNCT
fbem-31696	18	1	2.2	2.2	NUM
fbem-31696	18	2	.	.	PUNCT
fbem-31696	19	1	big	big	ADJ
fbem-31696	19	2	data	datum	NOUN
fbem-31696	19	3	audit	audit	VERB
fbem-31696	19	4	big	big	ADJ
fbem-31696	19	5	data	datum	NOUN
fbem-31696	19	6	audit	audit	NOUN
fbem-31696	19	7	technology	technology	NOUN
fbem-31696	19	8	revolves	revolve	VERB
fbem-31696	19	9	around	around	ADP
fbem-31696	19	10	the	the	DET
fbem-31696	19	11	entire	entire	ADJ
fbem-31696	19	12	audit	audit	NOUN
fbem-31696	19	13	process	process	NOUN
fbem-31696	19	14	,	,	PUNCT
fbem-31696	19	15	forming	form	VERB
fbem-31696	19	16	several	several	ADJ
fbem-31696	19	17	core	core	NOUN
fbem-31696	19	18	technology	technology	NOUN
fbem-31696	19	19	clusters	cluster	NOUN
fbem-31696	19	20	that	that	PRON
fbem-31696	19	21	integrate	integrate	VERB
fbem-31696	19	22	traditional	traditional	ADJ
fbem-31696	19	23	audit	audit	NOUN
fbem-31696	19	24	methods	method	NOUN
fbem-31696	19	25	with	with	ADP
fbem-31696	19	26	emerging	emerge	VERB
fbem-31696	19	27	technological	technological	ADJ
fbem-31696	19	28	means	mean	NOUN
fbem-31696	19	29	to	to	PART
fbem-31696	19	30	promote	promote	VERB
fbem-31696	19	31	the	the	DET
fbem-31696	19	32	intelligent	intelligent	ADJ
fbem-31696	19	33	transformation	transformation	NOUN
fbem-31696	19	34	of	of	ADP
fbem-31696	19	35	audit	audit	NOUN
fbem-31696	19	36	models	model	NOUN
fbem-31696	19	37	(	(	PUNCT
fbem-31696	19	38	1	1	X
fbem-31696	19	39	)	)	PUNCT
fbem-31696	19	40	data	datum	NOUN
fbem-31696	19	41	collection	collection	NOUN
fbem-31696	19	42	and	and	CCONJ
fbem-31696	19	43	preprocessing	preprocesse	VERB
fbem-31696	19	44	technology	technology	NOUN
fbem-31696	19	45	multi	multi	PROPN
fbem-31696	19	46	source	source	NOUN
fbem-31696	19	47	data	data	NOUN
fbem-31696	19	48	fusion	fusion	NOUN
fbem-31696	19	49	collection	collection	NOUN
fbem-31696	19	50	:	:	PUNCT
fbem-31696	19	51	through	through	ADP
fbem-31696	19	52	web	web	NOUN
fbem-31696	19	53	crawling	crawl	VERB
fbem-31696	19	54	technology	technology	NOUN
fbem-31696	19	55	,	,	PUNCT
fbem-31696	19	56	api	api	NOUN
fbem-31696	19	57	interfaces	interface	NOUN
fbem-31696	19	58	,	,	PUNCT
fbem-31696	19	59	database	database	NOUN
fbem-31696	19	60	direct	direct	ADJ
fbem-31696	19	61	connections	connection	NOUN
fbem-31696	19	62	,	,	PUNCT
fbem-31696	19	63	and	and	CCONJ
fbem-31696	19	64	other	other	ADJ
fbem-31696	19	65	methods	method	NOUN
fbem-31696	19	66	,	,	PUNCT
fbem-31696	19	67	integrate	integrate	VERB
fbem-31696	19	68	structured	structure	VERB
fbem-31696	19	69	(	(	PUNCT
fbem-31696	19	70	financial	financial	ADJ
fbem-31696	19	71	statements),unstructured	statements),unstructured	ADJ
fbem-31696	19	72	(	(	PUNCT
fbem-31696	19	73	contract	contract	NOUN
fbem-31696	19	74	text	text	NOUN
fbem-31696	19	75	)	)	PUNCT
fbem-31696	19	76	,	,	PUNCT
fbem-31696	19	77	and	and	CCONJ
fbem-31696	19	78	semi	semi	ADJ
fbem-31696	19	79	-	-	ADJ
fbem-31696	19	80	structured	structured	ADJ
fbem-31696	19	81	data	datum	NOUN
fbem-31696	19	82	(	(	PUNCT
fbem-31696	19	83	xml	xml	NOUN
fbem-31696	19	84	files	file	NOUN
fbem-31696	19	85	)	)	PUNCT
fbem-31696	19	86	from	from	ADP
fbem-31696	19	87	multiple	multiple	ADJ
fbem-31696	19	88	channels	channel	NOUN
fbem-31696	19	89	such	such	ADJ
fbem-31696	19	90	as	as	ADP
fbem-31696	19	91	internal	internal	ADJ
fbem-31696	19	92	financial	financial	ADJ
fbem-31696	19	93	/	/	SYM
fbem-31696	19	94	business	business	NOUN
fbem-31696	19	95	systems	system	NOUN
fbem-31696	19	96	,	,	PUNCT
fbem-31696	19	97	government	government	NOUN
fbem-31696	19	98	public	public	ADJ
fbem-31696	19	99	platforms	platform	NOUN
fbem-31696	19	100	,	,	PUNCT
fbem-31696	19	101	and	and	CCONJ
fbem-31696	19	102	third	third	ADJ
fbem-31696	19	103	-	-	PUNCT
fbem-31696	19	104	party	party	NOUN
fbem-31696	19	105	organizations	organization	NOUN
fbem-31696	19	106	,	,	PUNCT
fbem-31696	19	107	breaking	break	VERB
fbem-31696	19	108	through	through	ADP
fbem-31696	19	109	the	the	DET
fbem-31696	19	110	limitations	limitation	NOUN
fbem-31696	19	111	of	of	ADP
fbem-31696	19	112	traditional	traditional	ADJ
fbem-31696	19	113	audit	audit	NOUN
fbem-31696	19	114	data	datum	NOUN
fbem-31696	19	115	sources	source	NOUN
fbem-31696	19	116	and	and	CCONJ
fbem-31696	19	117	forming	form	VERB
fbem-31696	19	118	a	a	DET
fbem-31696	19	119	comprehensive	comprehensive	ADJ
fbem-31696	19	120	data	data	NOUN
fbem-31696	19	121	collection	collection	NOUN
fbem-31696	19	122	system	system	NOUN
fbem-31696	19	123	.	.	PUNCT
fbem-31696	20	1	data	datum	NOUN
fbem-31696	20	2	cleaning	cleaning	NOUN
fbem-31696	20	3	and	and	CCONJ
fbem-31696	20	4	standardization	standardization	NOUN
fbem-31696	20	5	:	:	PUNCT
fbem-31696	20	6	using	use	VERB
fbem-31696	20	7	etl	etl	NOUN
fbem-31696	20	8	tools	tool	NOUN
fbem-31696	20	9	and	and	CCONJ
fbem-31696	20	10	techniques	technique	NOUN
fbem-31696	20	11	such	such	ADJ
fbem-31696	20	12	as	as	ADP
fbem-31696	20	13	data	data	NOUN
fbem-31696	20	14	deduplication	deduplication	NOUN
fbem-31696	20	15	and	and	CCONJ
fbem-31696	20	16	outlier	outlier	NOUN
fbem-31696	20	17	detection	detection	NOUN
fbem-31696	20	18	,	,	PUNCT
fbem-31696	20	19	we	we	PRON
fbem-31696	20	20	unify	unify	VERB
fbem-31696	20	21	the	the	DET
fbem-31696	20	22	format	format	NOUN
fbem-31696	20	23	and	and	CCONJ
fbem-31696	20	24	optimize	optimize	VERB
fbem-31696	20	25	the	the	DET
fbem-31696	20	26	quality	quality	NOUN
fbem-31696	20	27	of	of	ADP
fbem-31696	20	28	heterogeneous	heterogeneous	ADJ
fbem-31696	20	29	data	datum	NOUN
fbem-31696	20	30	,	,	PUNCT
fbem-31696	20	31	solve	solve	VERB
fbem-31696	20	32	problems	problem	NOUN
fbem-31696	20	33	such	such	ADJ
fbem-31696	20	34	as	as	ADP
fbem-31696	20	35	data	datum	NOUN
fbem-31696	20	36	loss	loss	NOUN
fbem-31696	20	37	and	and	CCONJ
fbem-31696	20	38	errors	error	NOUN
fbem-31696	20	39	,	,	PUNCT
fbem-31696	20	40	and	and	CCONJ
fbem-31696	20	41	lay	lie	VERB
fbem-31696	20	42	a	a	DET
fbem-31696	20	43	standardized	standardized	ADJ
fbem-31696	20	44	foundation	foundation	NOUN
fbem-31696	20	45	for	for	ADP
fbem-31696	20	46	subsequent	subsequent	ADJ
fbem-31696	20	47	analysis	analysis	NOUN
fbem-31696	20	48	.	.	PUNCT
fbem-31696	21	1	(	(	PUNCT
fbem-31696	21	2	2	2	X
fbem-31696	21	3	)	)	PUNCT
fbem-31696	21	4	data	datum	NOUN
fbem-31696	21	5	analysis	analysis	NOUN
fbem-31696	21	6	and	and	CCONJ
fbem-31696	21	7	mining	mining	NOUN
fbem-31696	21	8	technology	technology	NOUN
fbem-31696	21	9	intelligent	intelligent	ADJ
fbem-31696	21	10	retrieval	retrieval	NOUN
fbem-31696	21	11	and	and	CCONJ
fbem-31696	21	12	association	association	NOUN
fbem-31696	21	13	analysis	analysis	NOUN
fbem-31696	21	14	:	:	PUNCT
fbem-31696	21	15	by	by	ADP
fbem-31696	21	16	using	use	VERB
fbem-31696	21	17	fulltext	fulltext	ADJ
fbem-31696	21	18	search	search	NOUN
fbem-31696	21	19	and	and	CCONJ
fbem-31696	21	20	semantic	semantic	ADJ
fbem-31696	21	21	analysis	analysis	NOUN
fbem-31696	21	22	tools	tool	NOUN
fbem-31696	21	23	to	to	PART
fbem-31696	21	24	locate	locate	VERB
fbem-31696	21	25	key	key	ADJ
fbem-31696	21	26	information	information	NOUN
fbem-31696	21	27	,	,	PUNCT
fbem-31696	21	28	combined	combine	VERB
fbem-31696	21	29	with	with	ADP
fbem-31696	21	30	association	association	NOUN
fbem-31696	21	31	rule	rule	NOUN
fbem-31696	21	32	algorithms	algorithm	NOUN
fbem-31696	21	33	,	,	PUNCT
fbem-31696	21	34	hidden	hide	VERB
fbem-31696	21	35	associations	association	NOUN
fbem-31696	21	36	between	between	ADP
fbem-31696	21	37	cross	cross	NOUN
fbem-31696	21	38	departmental	departmental	ADJ
fbem-31696	21	39	and	and	CCONJ
fbem-31696	21	40	cross	cross	NOUN
fbem-31696	21	41	year	year	NOUN
fbem-31696	21	42	data	datum	NOUN
fbem-31696	21	43	(	(	PUNCT
fbem-31696	21	44	such	such	ADJ
fbem-31696	21	45	as	as	ADP
fbem-31696	21	46	procurement	procurement	NOUN
fbem-31696	21	47	anomalies	anomaly	NOUN
fbem-31696	21	48	and	and	CCONJ
fbem-31696	21	49	supplier	supplier	NOUN
fbem-31696	21	50	relationships	relationship	NOUN
fbem-31696	21	51	)	)	PUNCT
fbem-31696	21	52	can	can	AUX
fbem-31696	21	53	be	be	AUX
fbem-31696	21	54	mined	mine	VERB
fbem-31696	21	55	,	,	PUNCT
fbem-31696	21	56	achieving	achieve	VERB
fbem-31696	21	57	complementary	complementary	ADJ
fbem-31696	21	58	integration	integration	NOUN
fbem-31696	21	59	of	of	ADP
fbem-31696	21	60	traditional	traditional	ADJ
fbem-31696	21	61	audit	audit	NOUN
fbem-31696	21	62	sampling	sample	VERB
fbem-31696	21	63	methods	method	NOUN
fbem-31696	21	64	and	and	CCONJ
fbem-31696	21	65	big	big	ADJ
fbem-31696	21	66	data	datum	NOUN
fbem-31696	21	67	comprehensive	comprehensive	ADJ
fbem-31696	21	68	analysis	analysis	NOUN
fbem-31696	21	69	,	,	PUNCT
fbem-31696	21	70	inheriting	inherit	VERB
fbem-31696	21	71	and	and	CCONJ
fbem-31696	21	72	expanding	expand	VERB
fbem-31696	21	73	the	the	DET
fbem-31696	21	74	advantages	advantage	NOUN
fbem-31696	21	75	of	of	ADP
fbem-31696	21	76	traditional	traditional	ADJ
fbem-31696	21	77	auditing	auditing	NOUN
fbem-31696	21	78	.	.	PUNCT
fbem-31696	22	1	machine	machine	NOUN
fbem-31696	22	2	learning	learn	VERB
fbem-31696	22	3	driven	drive	VERB
fbem-31696	22	4	risk	risk	NOUN
fbem-31696	22	5	identification	identification	NOUN
fbem-31696	22	6	:	:	PUNCT
fbem-31696	22	7	classify	classify	VERB
fbem-31696	22	8	and	and	CCONJ
fbem-31696	22	9	16	16	NUM
fbem-31696	22	10	cluster	cluster	NOUN
fbem-31696	22	11	risk	risk	NOUN
fbem-31696	22	12	samples	sample	NOUN
fbem-31696	22	13	through	through	ADP
fbem-31696	22	14	algorithms	algorithm	NOUN
fbem-31696	22	15	such	such	ADJ
fbem-31696	22	16	as	as	ADP
fbem-31696	22	17	decision	decision	NOUN
fbem-31696	22	18	trees	tree	NOUN
fbem-31696	22	19	and	and	CCONJ
fbem-31696	22	20	k	k	NOUN
fbem-31696	22	21	-	-	PUNCT
fbem-31696	22	22	means	mean	NOUN
fbem-31696	22	23	,	,	PUNCT
fbem-31696	22	24	construct	construct	VERB
fbem-31696	22	25	regression	regression	NOUN
fbem-31696	22	26	models	model	NOUN
fbem-31696	22	27	to	to	PART
fbem-31696	22	28	predict	predict	VERB
fbem-31696	22	29	financial	financial	ADJ
fbem-31696	22	30	indicator	indicator	NOUN
fbem-31696	22	31	trends	trend	NOUN
fbem-31696	22	32	,	,	PUNCT
fbem-31696	22	33	or	or	CCONJ
fbem-31696	22	34	use	use	VERB
fbem-31696	22	35	isolated	isolate	VERB
fbem-31696	22	36	forests	forest	NOUN
fbem-31696	22	37	to	to	PART
fbem-31696	22	38	detect	detect	VERB
fbem-31696	22	39	data	datum	NOUN
fbem-31696	22	40	outliers	outlier	NOUN
fbem-31696	22	41	(	(	PUNCT
fbem-31696	22	42	such	such	ADJ
fbem-31696	22	43	as	as	ADP
fbem-31696	22	44	false	false	ADJ
fbem-31696	22	45	reimbursements	reimbursement	NOUN
fbem-31696	22	46	)	)	PUNCT
fbem-31696	22	47	,	,	PUNCT
fbem-31696	22	48	assisting	assist	VERB
fbem-31696	22	49	auditors	auditor	NOUN
fbem-31696	22	50	in	in	ADP
fbem-31696	22	51	accurately	accurately	ADV
fbem-31696	22	52	identifying	identify	VERB
fbem-31696	22	53	high	high	ADJ
fbem-31696	22	54	-	-	PUNCT
fbem-31696	22	55	risk	risk	NOUN
fbem-31696	22	56	areas	area	NOUN
fbem-31696	22	57	and	and	CCONJ
fbem-31696	22	58	improving	improve	VERB
fbem-31696	22	59	audit	audit	NOUN
fbem-31696	22	60	efficiency	efficiency	NOUN
fbem-31696	22	61	and	and	CCONJ
fbem-31696	22	62	risk	risk	NOUN
fbem-31696	22	63	prediction	prediction	NOUN
fbem-31696	22	64	capabilities	capability	NOUN
fbem-31696	22	65	.	.	PUNCT
fbem-31696	23	1	new	new	ADJ
fbem-31696	23	2	direction	direction	NOUN
fbem-31696	23	3	of	of	ADP
fbem-31696	23	4	intelligent	intelligent	ADJ
fbem-31696	23	5	analysis	analysis	NOUN
fbem-31696	23	6	in	in	ADP
fbem-31696	23	7	intelligent	intelligent	ADJ
fbem-31696	23	8	auditing	auditing	NOUN
fbem-31696	23	9	:	:	PUNCT
fbem-31696	23	10	relying	rely	VERB
fbem-31696	23	11	on	on	ADP
fbem-31696	23	12	intelligent	intelligent	ADJ
fbem-31696	23	13	search	search	NOUN
fbem-31696	23	14	and	and	CCONJ
fbem-31696	23	15	high	high	ADJ
fbem-31696	23	16	-	-	PUNCT
fbem-31696	23	17	performance	performance	NOUN
fbem-31696	23	18	data	datum	NOUN
fbem-31696	23	19	mining	mining	NOUN
fbem-31696	23	20	algorithms	algorithm	NOUN
fbem-31696	23	21	,	,	PUNCT
fbem-31696	23	22	integrating	integrate	VERB
fbem-31696	23	23	artificial	artificial	ADJ
fbem-31696	23	24	intelligence	intelligence	NOUN
fbem-31696	23	25	processing	processing	NOUN
fbem-31696	23	26	capabilities	capability	NOUN
fbem-31696	23	27	,	,	PUNCT
fbem-31696	23	28	promoting	promote	VERB
fbem-31696	23	29	the	the	DET
fbem-31696	23	30	upgrade	upgrade	NOUN
fbem-31696	23	31	of	of	ADP
fbem-31696	23	32	auditing	auditing	NOUN
fbem-31696	23	33	to	to	ADP
fbem-31696	23	34	automated	automate	VERB
fbem-31696	23	35	and	and	CCONJ
fbem-31696	23	36	predictive	predictive	ADJ
fbem-31696	23	37	"	"	PUNCT
fbem-31696	23	38	smart	smart	ADJ
fbem-31696	23	39	auditing	auditing	NOUN
fbem-31696	23	40	"	"	PUNCT
fbem-31696	23	41	,	,	PUNCT
fbem-31696	23	42	and	and	CCONJ
fbem-31696	23	43	becoming	become	VERB
fbem-31696	23	44	a	a	DET
fbem-31696	23	45	cutting	cut	VERB
fbem-31696	23	46	-	-	PUNCT
fbem-31696	23	47	edge	edge	NOUN
fbem-31696	23	48	field	field	NOUN
fbem-31696	23	49	of	of	ADP
fbem-31696	23	50	industry	industry	NOUN
fbem-31696	23	51	research	research	NOUN
fbem-31696	23	52	at	at	ADP
fbem-31696	23	53	home	home	NOUN
fbem-31696	23	54	and	and	CCONJ
fbem-31696	23	55	abroad	abroad	ADV
fbem-31696	23	56	[	[	X
fbem-31696	23	57	2	2	NUM
fbem-31696	23	58	]	]	PUNCT
fbem-31696	23	59	.	.	PUNCT
fbem-31696	24	1	(	(	PUNCT
fbem-31696	24	2	3	3	X
fbem-31696	24	3	)	)	PUNCT
fbem-31696	24	4	data	datum	NOUN
fbem-31696	24	5	security	security	NOUN
fbem-31696	24	6	and	and	CCONJ
fbem-31696	24	7	control	control	NOUN
fbem-31696	24	8	technology	technology	PROPN
fbem-31696	24	9	full	full	ADJ
fbem-31696	24	10	link	link	NOUN
fbem-31696	24	11	security	security	NOUN
fbem-31696	24	12	protection	protection	NOUN
fbem-31696	24	13	:	:	PUNCT
fbem-31696	24	14	protect	protect	VERB
fbem-31696	24	15	sensitive	sensitive	ADJ
fbem-31696	24	16	data	datum	NOUN
fbem-31696	24	17	through	through	ADP
fbem-31696	24	18	symmetric	symmetric	ADJ
fbem-31696	24	19	or	or	CCONJ
fbem-31696	24	20	asymmetric	asymmetric	ADJ
fbem-31696	24	21	encryption	encryption	NOUN
fbem-31696	24	22	technology	technology	NOUN
fbem-31696	24	23	,	,	PUNCT
fbem-31696	24	24	and	and	CCONJ
fbem-31696	24	25	implement	implement	VERB
fbem-31696	24	26	access	access	NOUN
fbem-31696	24	27	control	control	NOUN
fbem-31696	24	28	through	through	ADP
fbem-31696	24	29	permission	permission	NOUN
fbem-31696	24	30	grading	grading	NOUN
fbem-31696	24	31	and	and	CCONJ
fbem-31696	24	32	operation	operation	NOUN
fbem-31696	24	33	log	log	NOUN
fbem-31696	24	34	recording	recording	NOUN
fbem-31696	24	35	;	;	PUNCT
fbem-31696	24	36	using	use	VERB
fbem-31696	24	37	data	data	PROPN
fbem-31696	24	38	anonymization	anonymization	PROPN
fbem-31696	24	39	technology	technology	NOUN
fbem-31696	24	40	to	to	PART
fbem-31696	24	41	anonymize	anonymize	VERB
fbem-31696	24	42	confidential	confidential	ADJ
fbem-31696	24	43	information	information	NOUN
fbem-31696	24	44	(	(	PUNCT
fbem-31696	24	45	such	such	ADJ
fbem-31696	24	46	as	as	ADP
fbem-31696	24	47	core	core	ADJ
fbem-31696	24	48	financial	financial	ADJ
fbem-31696	24	49	data	datum	NOUN
fbem-31696	24	50	)	)	PUNCT
fbem-31696	24	51	,	,	PUNCT
fbem-31696	24	52	ensuring	ensure	VERB
fbem-31696	24	53	compliance	compliance	NOUN
fbem-31696	24	54	while	while	SCONJ
fbem-31696	24	55	retaining	retain	VERB
fbem-31696	24	56	analytical	analytical	ADJ
fbem-31696	24	57	value	value	NOUN
fbem-31696	24	58	,	,	PUNCT
fbem-31696	24	59	and	and	CCONJ
fbem-31696	24	60	preventing	prevent	VERB
fbem-31696	24	61	data	datum	NOUN
fbem-31696	24	62	leakage	leakage	NOUN
fbem-31696	24	63	risks	risk	NOUN
fbem-31696	24	64	.	.	PUNCT
fbem-31696	25	1	(	(	PUNCT
fbem-31696	25	2	4	4	X
fbem-31696	25	3	)	)	PUNCT
fbem-31696	25	4	data	datum	NOUN
fbem-31696	25	5	visualization	visualization	NOUN
fbem-31696	25	6	technology	technology	NOUN
fbem-31696	25	7	interactive	interactive	ADJ
fbem-31696	25	8	visualization	visualization	NOUN
fbem-31696	25	9	tools	tool	NOUN
fbem-31696	25	10	:	:	PUNCT
fbem-31696	25	11	build	build	VERB
fbem-31696	25	12	dynamic	dynamic	ADJ
fbem-31696	25	13	dashboards	dashboard	NOUN
fbem-31696	25	14	using	use	VERB
fbem-31696	25	15	tools	tool	NOUN
fbem-31696	25	16	such	such	ADJ
fbem-31696	25	17	as	as	ADP
fbem-31696	25	18	tableau	tableau	PROPN
fbem-31696	25	19	and	and	CCONJ
fbem-31696	25	20	power	power	NOUN
fbem-31696	25	21	bi	bi	NOUN
fbem-31696	25	22	to	to	PART
fbem-31696	25	23	support	support	VERB
fbem-31696	25	24	auditors	auditor	NOUN
fbem-31696	25	25	in	in	ADP
fbem-31696	25	26	exploring	explore	VERB
fbem-31696	25	27	data	datum	NOUN
fbem-31696	25	28	details	detail	NOUN
fbem-31696	25	29	through	through	ADP
fbem-31696	25	30	drilling	drilling	NOUN
fbem-31696	25	31	,	,	PUNCT
fbem-31696	25	32	linkage	linkage	NOUN
fbem-31696	25	33	,	,	PUNCT
fbem-31696	25	34	and	and	CCONJ
fbem-31696	25	35	other	other	ADJ
fbem-31696	25	36	operations	operation	NOUN
fbem-31696	25	37	.	.	PUNCT
fbem-31696	26	1	for	for	ADP
fbem-31696	26	2	example	example	NOUN
fbem-31696	26	3	,	,	PUNCT
fbem-31696	26	4	by	by	ADP
fbem-31696	26	5	using	use	VERB
fbem-31696	26	6	expense	expense	NOUN
fbem-31696	26	7	account	account	NOUN
fbem-31696	26	8	heat	heat	NOUN
fbem-31696	26	9	maps	map	NOUN
fbem-31696	26	10	to	to	PART
fbem-31696	26	11	locate	locate	VERB
fbem-31696	26	12	the	the	DET
fbem-31696	26	13	concentrated	concentrate	VERB
fbem-31696	26	14	areas	area	NOUN
fbem-31696	26	15	of	of	ADP
fbem-31696	26	16	abnormal	abnormal	ADJ
fbem-31696	26	17	reimbursements	reimbursement	NOUN
fbem-31696	26	18	in	in	ADP
fbem-31696	26	19	real	real	ADJ
fbem-31696	26	20	time	time	NOUN
fbem-31696	26	21	,	,	PUNCT
fbem-31696	26	22	or	or	CCONJ
fbem-31696	26	23	by	by	ADP
fbem-31696	26	24	tracking	track	VERB
fbem-31696	26	25	the	the	DET
fbem-31696	26	26	cross	cross	NOUN
fbem-31696	26	27	period	period	NOUN
fbem-31696	26	28	fluctuations	fluctuation	NOUN
fbem-31696	26	29	of	of	ADP
fbem-31696	26	30	a	a	DET
fbem-31696	26	31	certain	certain	ADJ
fbem-31696	26	32	indicator	indicator	NOUN
fbem-31696	26	33	through	through	ADP
fbem-31696	26	34	time	time	NOUN
fbem-31696	26	35	series	series	PROPN
fbem-31696	26	36	charts	charts	PROPN
fbem-31696	26	37	,	,	PUNCT
fbem-31696	26	38	audit	audit	NOUN
fbem-31696	26	39	focus	focus	NOUN
fbem-31696	26	40	can	can	AUX
fbem-31696	26	41	be	be	AUX
fbem-31696	26	42	quickly	quickly	ADV
fbem-31696	26	43	identified	identify	VERB
fbem-31696	26	44	.	.	PUNCT
fbem-31696	27	1	geographic	geographic	ADJ
fbem-31696	27	2	information	information	NOUN
fbem-31696	27	3	system	system	NOUN
fbem-31696	27	4	(	(	PUNCT
fbem-31696	27	5	gis	gis	NOUN
fbem-31696	27	6	):	):	PUNCT
fbem-31696	27	7	integrating	integrate	VERB
fbem-31696	27	8	spatial	spatial	ADJ
fbem-31696	27	9	geographic	geographic	ADJ
fbem-31696	27	10	data	datum	NOUN
fbem-31696	27	11	with	with	ADP
fbem-31696	27	12	audit	audit	NOUN
fbem-31696	27	13	business	business	NOUN
fbem-31696	27	14	data	datum	NOUN
fbem-31696	27	15	,	,	PUNCT
fbem-31696	27	16	visualizing	visualize	VERB
fbem-31696	27	17	resource	resource	NOUN
fbem-31696	27	18	allocation	allocation	NOUN
fbem-31696	27	19	and	and	CCONJ
fbem-31696	27	20	project	project	NOUN
fbem-31696	27	21	execution	execution	NOUN
fbem-31696	27	22	between	between	ADP
fbem-31696	27	23	regions	region	NOUN
fbem-31696	27	24	through	through	ADP
fbem-31696	27	25	maps	map	NOUN
fbem-31696	27	26	.	.	PUNCT
fbem-31696	28	1	for	for	ADP
fbem-31696	28	2	example	example	NOUN
fbem-31696	28	3	,	,	PUNCT
fbem-31696	28	4	a	a	DET
fbem-31696	28	5	provincial	provincial	ADJ
fbem-31696	28	6	audit	audit	NOUN
fbem-31696	28	7	office	office	NOUN
fbem-31696	28	8	can	can	AUX
fbem-31696	28	9	use	use	VERB
fbem-31696	28	10	gis	gis	PROPN
fbem-31696	28	11	to	to	PART
fbem-31696	28	12	analyze	analyze	VERB
fbem-31696	28	13	the	the	DET
fbem-31696	28	14	distribution	distribution	NOUN
fbem-31696	28	15	of	of	ADP
fbem-31696	28	16	a	a	DET
fbem-31696	28	17	specific	specific	ADJ
fbem-31696	28	18	fund	fund	NOUN
fbem-31696	28	19	and	and	CCONJ
fbem-31696	28	20	discover	discover	VERB
fbem-31696	28	21	that	that	SCONJ
fbem-31696	28	22	the	the	DET
fbem-31696	28	23	utilization	utilization	NOUN
fbem-31696	28	24	rate	rate	NOUN
fbem-31696	28	25	of	of	ADP
fbem-31696	28	26	funds	fund	NOUN
fbem-31696	28	27	in	in	ADP
fbem-31696	28	28	remote	remote	ADJ
fbem-31696	28	29	areas	area	NOUN
fbem-31696	28	30	is	be	AUX
fbem-31696	28	31	abnormally	abnormally	ADV
fbem-31696	28	32	low	low	ADJ
fbem-31696	28	33	,	,	PUNCT
fbem-31696	28	34	thereby	thereby	ADV
fbem-31696	28	35	tracing	trace	VERB
fbem-31696	28	36	the	the	DET
fbem-31696	28	37	phenomenon	phenomenon	NOUN
fbem-31696	28	38	of	of	ADP
fbem-31696	28	39	grassroots	grassroots	ADJ
fbem-31696	28	40	interception	interception	NOUN
fbem-31696	28	41	and	and	CCONJ
fbem-31696	28	42	misappropriation	misappropriation	NOUN
fbem-31696	28	43	of	of	ADP
fbem-31696	28	44	funds	fund	NOUN
fbem-31696	28	45	.	.	PUNCT
fbem-31696	29	1	this	this	PRON
fbem-31696	29	2	achieves	achieve	VERB
fbem-31696	29	3	precise	precise	ADJ
fbem-31696	29	4	positioning	positioning	NOUN
fbem-31696	29	5	of	of	ADP
fbem-31696	29	6	regional	regional	ADJ
fbem-31696	29	7	risks	risk	NOUN
fbem-31696	29	8	.	.	PUNCT
fbem-31696	30	1	data	datum	NOUN
fbem-31696	30	2	visualization	visualization	NOUN
fbem-31696	30	3	technology	technology	NOUN
fbem-31696	30	4	transforms	transform	VERB
fbem-31696	30	5	complex	complex	ADJ
fbem-31696	30	6	data	datum	NOUN
fbem-31696	30	7	into	into	ADP
fbem-31696	30	8	intuitive	intuitive	ADJ
fbem-31696	30	9	charts	chart	NOUN
fbem-31696	30	10	,	,	PUNCT
fbem-31696	30	11	helping	help	VERB
fbem-31696	30	12	auditors	auditor	NOUN
fbem-31696	30	13	quickly	quickly	ADV
fbem-31696	30	14	identify	identify	VERB
fbem-31696	30	15	data	datum	NOUN
fbem-31696	30	16	anomalies	anomaly	NOUN
fbem-31696	30	17	and	and	CCONJ
fbem-31696	30	18	trends	trend	NOUN
fbem-31696	30	19	.	.	PUNCT
fbem-31696	31	1	3	3	X
fbem-31696	31	2	.	.	X
fbem-31696	31	3	innovative	innovative	ADJ
fbem-31696	31	4	performance	performance	NOUN
fbem-31696	31	5	of	of	ADP
fbem-31696	31	6	audit	audit	NOUN
fbem-31696	31	7	under	under	ADP
fbem-31696	31	8	the	the	DET
fbem-31696	31	9	background	background	NOUN
fbem-31696	31	10	of	of	ADP
fbem-31696	31	11	big	big	ADJ
fbem-31696	31	12	data	datum	NOUN
fbem-31696	31	13	3.1	3.1	NUM
fbem-31696	31	14	.	.	PUNCT
fbem-31696	31	15	conceptual	conceptual	ADJ
fbem-31696	31	16	innovation	innovation	NOUN
fbem-31696	31	17	(	(	PUNCT
fbem-31696	31	18	1	1	X
fbem-31696	31	19	)	)	PUNCT
fbem-31696	31	20	transitioning	transition	VERB
fbem-31696	31	21	from	from	ADP
fbem-31696	31	22	compliance	compliance	NOUN
fbem-31696	31	23	auditing	auditing	NOUN
fbem-31696	31	24	to	to	ADP
fbem-31696	31	25	value	value	NOUN
fbem-31696	31	26	-	-	PUNCT
fbem-31696	31	27	added	add	VERB
fbem-31696	31	28	auditing	auditing	NOUN
fbem-31696	31	29	.	.	PUNCT
fbem-31696	32	1	traditional	traditional	ADJ
fbem-31696	32	2	auditing	auditing	NOUN
fbem-31696	32	3	mainly	mainly	ADV
fbem-31696	32	4	focuses	focus	VERB
fbem-31696	32	5	on	on	ADP
fbem-31696	32	6	the	the	DET
fbem-31696	32	7	compliance	compliance	NOUN
fbem-31696	32	8	and	and	CCONJ
fbem-31696	32	9	authenticity	authenticity	NOUN
fbem-31696	32	10	of	of	ADP
fbem-31696	32	11	corporate	corporate	ADJ
fbem-31696	32	12	financial	financial	ADJ
fbem-31696	32	13	statements	statement	NOUN
fbem-31696	32	14	,	,	PUNCT
fbem-31696	32	15	with	with	ADP
fbem-31696	32	16	a	a	DET
fbem-31696	32	17	focus	focus	NOUN
fbem-31696	32	18	on	on	ADP
fbem-31696	32	19	identifying	identify	VERB
fbem-31696	32	20	errors	error	NOUN
fbem-31696	32	21	and	and	CCONJ
fbem-31696	32	22	correcting	correct	VERB
fbem-31696	32	23	fraud	fraud	NOUN
fbem-31696	32	24	.	.	PUNCT
fbem-31696	33	1	in	in	ADP
fbem-31696	33	2	the	the	DET
fbem-31696	33	3	era	era	NOUN
fbem-31696	33	4	of	of	ADP
fbem-31696	33	5	big	big	ADJ
fbem-31696	33	6	data	datum	NOUN
fbem-31696	33	7	,	,	PUNCT
fbem-31696	33	8	the	the	DET
fbem-31696	33	9	audit	audit	NOUN
fbem-31696	33	10	concept	concept	NOUN
fbem-31696	33	11	is	be	AUX
fbem-31696	33	12	gradually	gradually	ADV
fbem-31696	33	13	shifting	shift	VERB
fbem-31696	33	14	towards	towards	ADP
fbem-31696	33	15	providing	provide	VERB
fbem-31696	33	16	value	value	NOUN
fbem-31696	33	17	-	-	PUNCT
fbem-31696	33	18	added	add	VERB
fbem-31696	33	19	services	service	NOUN
fbem-31696	33	20	for	for	ADP
fbem-31696	33	21	enterprises	enterprise	NOUN
fbem-31696	33	22	.	.	PUNCT
fbem-31696	34	1	auditors	auditor	NOUN
fbem-31696	34	2	use	use	VERB
fbem-31696	34	3	big	big	ADJ
fbem-31696	34	4	data	datum	NOUN
fbem-31696	34	5	analysis	analysis	NOUN
fbem-31696	34	6	to	to	PART
fbem-31696	34	7	gain	gain	VERB
fbem-31696	34	8	a	a	DET
fbem-31696	34	9	deep	deep	ADJ
fbem-31696	34	10	understanding	understanding	NOUN
fbem-31696	34	11	of	of	ADP
fbem-31696	34	12	a	a	DET
fbem-31696	34	13	company	company	NOUN
fbem-31696	34	14	's	's	PART
fbem-31696	34	15	business	business	NOUN
fbem-31696	34	16	processes	process	NOUN
fbem-31696	34	17	,	,	PUNCT
fbem-31696	34	18	internal	internal	ADJ
fbem-31696	34	19	controls	control	NOUN
fbem-31696	34	20	,	,	PUNCT
fbem-31696	34	21	and	and	CCONJ
fbem-31696	34	22	risk	risk	NOUN
fbem-31696	34	23	management	management	NOUN
fbem-31696	34	24	,	,	PUNCT
fbem-31696	34	25	identify	identify	VERB
fbem-31696	34	26	potential	potential	ADJ
fbem-31696	34	27	problems	problem	NOUN
fbem-31696	34	28	and	and	CCONJ
fbem-31696	34	29	opportunities	opportunity	NOUN
fbem-31696	34	30	,	,	PUNCT
fbem-31696	34	31	provide	provide	VERB
fbem-31696	34	32	strategic	strategic	ADJ
fbem-31696	34	33	advice	advice	NOUN
fbem-31696	34	34	and	and	CCONJ
fbem-31696	34	35	decision	decision	NOUN
fbem-31696	34	36	support	support	NOUN
fbem-31696	34	37	to	to	ADP
fbem-31696	34	38	the	the	DET
fbem-31696	34	39	company	company	NOUN
fbem-31696	34	40	,	,	PUNCT
fbem-31696	34	41	and	and	CCONJ
fbem-31696	34	42	help	help	VERB
fbem-31696	34	43	improve	improve	VERB
fbem-31696	34	44	operational	operational	ADJ
fbem-31696	34	45	efficiency	efficiency	NOUN
fbem-31696	34	46	and	and	CCONJ
fbem-31696	34	47	competitiveness	competitiveness	NOUN
fbem-31696	34	48	.	.	PUNCT
fbem-31696	35	1	(	(	PUNCT
fbem-31696	35	2	2	2	X
fbem-31696	35	3	)	)	PUNCT
fbem-31696	35	4	transitioning	transition	VERB
fbem-31696	35	5	from	from	ADP
fbem-31696	35	6	static	static	ADJ
fbem-31696	35	7	auditing	auditing	NOUN
fbem-31696	35	8	to	to	ADP
fbem-31696	35	9	dynamic	dynamic	ADJ
fbem-31696	35	10	auditing	auditing	NOUN
fbem-31696	35	11	.	.	PUNCT
fbem-31696	36	1	the	the	DET
fbem-31696	36	2	real	real	ADJ
fbem-31696	36	3	-	-	PUNCT
fbem-31696	36	4	time	time	NOUN
fbem-31696	36	5	and	and	CCONJ
fbem-31696	36	6	dynamic	dynamic	ADJ
fbem-31696	36	7	nature	nature	NOUN
fbem-31696	36	8	of	of	ADP
fbem-31696	36	9	big	big	ADJ
fbem-31696	36	10	data	datum	NOUN
fbem-31696	36	11	enables	enable	VERB
fbem-31696	36	12	audit	audit	NOUN
fbem-31696	36	13	work	work	NOUN
fbem-31696	36	14	to	to	PART
fbem-31696	36	15	shift	shift	VERB
fbem-31696	36	16	from	from	ADP
fbem-31696	36	17	static	static	ADJ
fbem-31696	36	18	post	post	NOUN
fbem-31696	36	19	audit	audit	NOUN
fbem-31696	36	20	to	to	ADP
fbem-31696	36	21	dynamic	dynamic	ADJ
fbem-31696	36	22	real	real	ADJ
fbem-31696	36	23	-	-	PUNCT
fbem-31696	36	24	time	time	NOUN
fbem-31696	36	25	audit	audit	NOUN
fbem-31696	36	26	.	.	PUNCT
fbem-31696	37	1	auditors	auditor	NOUN
fbem-31696	37	2	can	can	AUX
fbem-31696	37	3	use	use	VERB
fbem-31696	37	4	big	big	ADJ
fbem-31696	37	5	data	datum	NOUN
fbem-31696	37	6	technology	technology	NOUN
fbem-31696	37	7	to	to	PART
fbem-31696	37	8	monitor	monitor	VERB
fbem-31696	37	9	the	the	DET
fbem-31696	37	10	economic	economic	ADJ
fbem-31696	37	11	activities	activity	NOUN
fbem-31696	37	12	of	of	ADP
fbem-31696	37	13	enterprises	enterprise	NOUN
fbem-31696	37	14	in	in	ADP
fbem-31696	37	15	real	real	ADJ
fbem-31696	37	16	time	time	NOUN
fbem-31696	37	17	,	,	PUNCT
fbem-31696	37	18	timely	timely	ADV
fbem-31696	37	19	discover	discover	VERB
fbem-31696	37	20	abnormal	abnormal	ADJ
fbem-31696	37	21	transactions	transaction	NOUN
fbem-31696	37	22	and	and	CCONJ
fbem-31696	37	23	risk	risk	NOUN
fbem-31696	37	24	points	point	NOUN
fbem-31696	37	25	,	,	PUNCT
fbem-31696	37	26	achieve	achieve	VERB
fbem-31696	37	27	early	early	ADJ
fbem-31696	37	28	detection	detection	NOUN
fbem-31696	37	29	,	,	PUNCT
fbem-31696	37	30	early	early	ADJ
fbem-31696	37	31	warning	warning	NOUN
fbem-31696	37	32	,	,	PUNCT
fbem-31696	37	33	and	and	CCONJ
fbem-31696	37	34	early	early	ADJ
fbem-31696	37	35	processing	processing	NOUN
fbem-31696	37	36	,	,	PUNCT
fbem-31696	37	37	and	and	CCONJ
fbem-31696	37	38	effectively	effectively	ADV
fbem-31696	37	39	prevent	prevent	VERB
fbem-31696	37	40	audit	audit	NOUN
fbem-31696	37	41	risks	risk	NOUN
fbem-31696	37	42	.	.	PUNCT
fbem-31696	38	1	3.2	3.2	NUM
fbem-31696	38	2	.	.	PUNCT
fbem-31696	39	1	method	method	PROPN
fbem-31696	39	2	innovation	innovation	NOUN
fbem-31696	39	3	traditional	traditional	ADJ
fbem-31696	39	4	audit	audit	NOUN
fbem-31696	39	5	methods	method	NOUN
fbem-31696	39	6	such	such	ADJ
fbem-31696	39	7	as	as	ADP
fbem-31696	39	8	review	review	NOUN
fbem-31696	39	9	,	,	PUNCT
fbem-31696	39	10	verification	verification	NOUN
fbem-31696	39	11	,	,	PUNCT
fbem-31696	39	12	and	and	CCONJ
fbem-31696	39	13	analysis	analysis	NOUN
fbem-31696	39	14	are	be	AUX
fbem-31696	39	15	inadequate	inadequate	ADJ
fbem-31696	39	16	when	when	SCONJ
fbem-31696	39	17	facing	face	VERB
fbem-31696	39	18	massive	massive	ADJ
fbem-31696	39	19	amounts	amount	NOUN
fbem-31696	39	20	of	of	ADP
fbem-31696	39	21	data	datum	NOUN
fbem-31696	39	22	.	.	PUNCT
fbem-31696	40	1	however	however	ADV
fbem-31696	40	2	,	,	PUNCT
fbem-31696	40	3	driven	drive	VERB
fbem-31696	40	4	by	by	ADP
fbem-31696	40	5	big	big	ADJ
fbem-31696	40	6	data	datum	NOUN
fbem-31696	40	7	technology	technology	NOUN
fbem-31696	40	8	,	,	PUNCT
fbem-31696	40	9	audit	audit	NOUN
fbem-31696	40	10	efficiency	efficiency	NOUN
fbem-31696	40	11	and	and	CCONJ
fbem-31696	40	12	effectiveness	effectiveness	NOUN
fbem-31696	40	13	can	can	AUX
fbem-31696	40	14	be	be	AUX
fbem-31696	40	15	effectively	effectively	ADV
fbem-31696	40	16	improved	improve	VERB
fbem-31696	40	17	.	.	PUNCT
fbem-31696	41	1	(	(	PUNCT
fbem-31696	41	2	1	1	X
fbem-31696	41	3	)	)	PUNCT
fbem-31696	41	4	diversification	diversification	NOUN
fbem-31696	41	5	of	of	ADP
fbem-31696	41	6	data	datum	NOUN
fbem-31696	41	7	collection	collection	NOUN
fbem-31696	41	8	methods	method	NOUN
fbem-31696	41	9	.	.	PUNCT
fbem-31696	42	1	in	in	ADP
fbem-31696	42	2	the	the	DET
fbem-31696	42	3	big	big	ADJ
fbem-31696	42	4	data	datum	NOUN
fbem-31696	42	5	environment	environment	NOUN
fbem-31696	42	6	,	,	PUNCT
fbem-31696	42	7	audit	audit	NOUN
fbem-31696	42	8	data	datum	NOUN
fbem-31696	42	9	comes	come	VERB
fbem-31696	42	10	from	from	ADP
fbem-31696	42	11	a	a	DET
fbem-31696	42	12	wide	wide	ADJ
fbem-31696	42	13	range	range	NOUN
fbem-31696	42	14	of	of	ADP
fbem-31696	42	15	sources	source	NOUN
fbem-31696	42	16	.	.	PUNCT
fbem-31696	43	1	auditors	auditor	NOUN
fbem-31696	43	2	can	can	AUX
fbem-31696	43	3	use	use	VERB
fbem-31696	43	4	technologies	technology	NOUN
fbem-31696	43	5	such	such	ADJ
fbem-31696	43	6	as	as	ADP
fbem-31696	43	7	web	web	NOUN
fbem-31696	43	8	crawlers	crawler	NOUN
fbem-31696	43	9	,	,	PUNCT
fbem-31696	43	10	data	datum	NOUN
fbem-31696	43	11	interfaces	interface	NOUN
fbem-31696	43	12	,	,	PUNCT
fbem-31696	43	13	and	and	CCONJ
fbem-31696	43	14	the	the	DET
fbem-31696	43	15	internet	internet	NOUN
fbem-31696	43	16	of	of	ADP
fbem-31696	43	17	things	thing	NOUN
fbem-31696	43	18	to	to	PART
fbem-31696	43	19	quickly	quickly	ADV
fbem-31696	43	20	and	and	CCONJ
fbem-31696	43	21	accurately	accurately	ADV
fbem-31696	43	22	collect	collect	VERB
fbem-31696	43	23	data	datum	NOUN
fbem-31696	43	24	from	from	ADP
fbem-31696	43	25	multiple	multiple	ADJ
fbem-31696	43	26	sources	source	NOUN
fbem-31696	43	27	and	and	CCONJ
fbem-31696	43	28	structures	structure	NOUN
fbem-31696	43	29	,	,	PUNCT
fbem-31696	43	30	breaking	break	VERB
fbem-31696	43	31	down	down	ADP
fbem-31696	43	32	data	data	NOUN
fbem-31696	43	33	barriers	barrier	NOUN
fbem-31696	43	34	and	and	CCONJ
fbem-31696	43	35	providing	provide	VERB
fbem-31696	43	36	a	a	DET
fbem-31696	43	37	data	data	NOUN
fbem-31696	43	38	foundation	foundation	NOUN
fbem-31696	43	39	for	for	ADP
fbem-31696	43	40	comprehensive	comprehensive	ADJ
fbem-31696	43	41	auditing	auditing	NOUN
fbem-31696	43	42	.	.	PUNCT
fbem-31696	44	1	(	(	PUNCT
fbem-31696	44	2	2	2	X
fbem-31696	44	3	)	)	PUNCT
fbem-31696	44	4	the	the	DET
fbem-31696	44	5	intelligence	intelligence	NOUN
fbem-31696	44	6	of	of	ADP
fbem-31696	44	7	data	datum	NOUN
fbem-31696	44	8	analysis	analysis	NOUN
fbem-31696	44	9	technology	technology	NOUN
fbem-31696	44	10	.	.	PUNCT
fbem-31696	45	1	traditional	traditional	ADJ
fbem-31696	45	2	audit	audit	NOUN
fbem-31696	45	3	data	datum	NOUN
fbem-31696	45	4	analysis	analysis	NOUN
fbem-31696	45	5	mainly	mainly	ADV
fbem-31696	45	6	relies	rely	VERB
fbem-31696	45	7	on	on	ADP
fbem-31696	45	8	sampling	sample	VERB
fbem-31696	45	9	audits	audit	NOUN
fbem-31696	45	10	and	and	CCONJ
fbem-31696	45	11	simple	simple	ADJ
fbem-31696	45	12	ratio	ratio	NOUN
fbem-31696	45	13	analysis	analysis	NOUN
fbem-31696	45	14	.	.	PUNCT
fbem-31696	46	1	in	in	ADP
fbem-31696	46	2	the	the	DET
fbem-31696	46	3	era	era	NOUN
fbem-31696	46	4	of	of	ADP
fbem-31696	46	5	big	big	ADJ
fbem-31696	46	6	data	datum	NOUN
fbem-31696	46	7	,	,	PUNCT
fbem-31696	46	8	auditors	auditor	NOUN
fbem-31696	46	9	use	use	VERB
fbem-31696	46	10	advanced	advanced	ADJ
fbem-31696	46	11	technologies	technology	NOUN
fbem-31696	46	12	such	such	ADJ
fbem-31696	46	13	as	as	ADP
fbem-31696	46	14	data	data	NOUN
fbem-31696	46	15	mining	mining	NOUN
fbem-31696	46	16	,	,	PUNCT
fbem-31696	46	17	machine	machine	NOUN
fbem-31696	46	18	learning	learning	NOUN
fbem-31696	46	19	,	,	PUNCT
fbem-31696	46	20	and	and	CCONJ
fbem-31696	46	21	text	text	VERB
fbem-31696	46	22	analysis	analysis	NOUN
fbem-31696	46	23	to	to	ADP
fbem-31696	46	24	deeply	deeply	ADV
fbem-31696	46	25	mine	mine	VERB
fbem-31696	46	26	and	and	CCONJ
fbem-31696	46	27	analyze	analyze	VERB
fbem-31696	46	28	massive	massive	ADJ
fbem-31696	46	29	amounts	amount	NOUN
fbem-31696	46	30	of	of	ADP
fbem-31696	46	31	data	datum	NOUN
fbem-31696	46	32	.	.	PUNCT
fbem-31696	47	1	for	for	ADP
fbem-31696	47	2	example	example	NOUN
fbem-31696	47	3	,	,	PUNCT
fbem-31696	47	4	by	by	ADP
fbem-31696	47	5	mining	mining	NOUN
fbem-31696	47	6	association	association	NOUN
fbem-31696	47	7	rules	rule	NOUN
fbem-31696	47	8	to	to	PART
fbem-31696	47	9	discover	discover	VERB
fbem-31696	47	10	potential	potential	ADJ
fbem-31696	47	11	connections	connection	NOUN
fbem-31696	47	12	between	between	ADP
fbem-31696	47	13	different	different	ADJ
fbem-31696	47	14	business	business	NOUN
fbem-31696	47	15	data	datum	NOUN
fbem-31696	47	16	,	,	PUNCT
fbem-31696	47	17	using	use	VERB
fbem-31696	47	18	clustering	cluster	VERB
fbem-31696	47	19	analysis	analysis	NOUN
fbem-31696	47	20	to	to	ADP
fbem-31696	47	21	segment	segment	NOUN
fbem-31696	47	22	customer	customer	NOUN
fbem-31696	47	23	groups	group	NOUN
fbem-31696	47	24	,	,	PUNCT
fbem-31696	47	25	and	and	CCONJ
fbem-31696	47	26	using	use	VERB
fbem-31696	47	27	machine	machine	NOUN
fbem-31696	47	28	learning	learn	VERB
fbem-31696	47	29	algorithms	algorithm	NOUN
fbem-31696	47	30	to	to	PART
fbem-31696	47	31	construct	construct	VERB
fbem-31696	47	32	risk	risk	NOUN
fbem-31696	47	33	prediction	prediction	NOUN
fbem-31696	47	34	models	model	NOUN
fbem-31696	47	35	,	,	PUNCT
fbem-31696	47	36	the	the	DET
fbem-31696	47	37	accuracy	accuracy	NOUN
fbem-31696	47	38	and	and	CCONJ
fbem-31696	47	39	efficiency	efficiency	NOUN
fbem-31696	47	40	of	of	ADP
fbem-31696	47	41	auditing	auditing	NOUN
fbem-31696	47	42	can	can	AUX
fbem-31696	47	43	be	be	AUX
fbem-31696	47	44	improved	improve	VERB
fbem-31696	47	45	.	.	PUNCT
fbem-31696	48	1	(	(	PUNCT
fbem-31696	48	2	3	3	X
fbem-31696	48	3	)	)	PUNCT
fbem-31696	48	4	the	the	DET
fbem-31696	48	5	audit	audit	NOUN
fbem-31696	48	6	has	have	AUX
fbem-31696	48	7	shifted	shift	VERB
fbem-31696	48	8	from	from	ADP
fbem-31696	48	9	traditional	traditional	ADJ
fbem-31696	48	10	sampling	sample	VERB
fbem-31696	48	11	audit	audit	NOUN
fbem-31696	48	12	to	to	ADP
fbem-31696	48	13	full	full	ADJ
fbem-31696	48	14	-	-	PUNCT
fbem-31696	48	15	scale	scale	NOUN
fbem-31696	48	16	audit	audit	NOUN
fbem-31696	48	17	mode	mode	NOUN
fbem-31696	48	18	.	.	PUNCT
fbem-31696	49	1	auditors	auditor	NOUN
fbem-31696	49	2	can	can	AUX
fbem-31696	49	3	audit	audit	VERB
fbem-31696	49	4	all	all	DET
fbem-31696	49	5	data	datum	NOUN
fbem-31696	49	6	to	to	PART
fbem-31696	49	7	eliminate	eliminate	VERB
fbem-31696	49	8	sampling	sample	VERB
fbem-31696	49	9	risks	risk	NOUN
fbem-31696	49	10	and	and	CCONJ
fbem-31696	49	11	discover	discover	VERB
fbem-31696	49	12	audit	audit	NOUN
fbem-31696	49	13	issues	issue	NOUN
fbem-31696	49	14	more	more	ADV
fbem-31696	49	15	comprehensively	comprehensively	ADV
fbem-31696	49	16	,	,	PUNCT
fbem-31696	49	17	accurately	accurately	ADV
fbem-31696	49	18	,	,	PUNCT
fbem-31696	49	19	and	and	CCONJ
fbem-31696	49	20	efficiently	efficiently	ADV
fbem-31696	49	21	.	.	PUNCT
fbem-31696	50	1	for	for	ADP
fbem-31696	50	2	example	example	NOUN
fbem-31696	50	3	,	,	PUNCT
fbem-31696	50	4	in	in	ADP
fbem-31696	50	5	the	the	DET
fbem-31696	50	6	audit	audit	NOUN
fbem-31696	50	7	of	of	ADP
fbem-31696	50	8	the	the	DET
fbem-31696	50	9	financial	financial	ADJ
fbem-31696	50	10	industry	industry	NOUN
fbem-31696	50	11	,	,	PUNCT
fbem-31696	50	12	audit	audit	NOUN
fbem-31696	50	13	institutions	institution	NOUN
fbem-31696	50	14	can	can	AUX
fbem-31696	50	15	rely	rely	VERB
fbem-31696	50	16	on	on	ADP
fbem-31696	50	17	big	big	ADJ
fbem-31696	50	18	data	datum	NOUN
fbem-31696	50	19	analysis	analysis	NOUN
fbem-31696	50	20	platforms	platform	NOUN
fbem-31696	50	21	to	to	PART
fbem-31696	50	22	widely	widely	ADV
fbem-31696	50	23	collect	collect	VERB
fbem-31696	50	24	transaction	transaction	NOUN
fbem-31696	50	25	records	record	NOUN
fbem-31696	50	26	,	,	PUNCT
fbem-31696	50	27	credit	credit	NOUN
fbem-31696	50	28	data	datum	NOUN
fbem-31696	50	29	,	,	PUNCT
fbem-31696	50	30	risk	risk	NOUN
fbem-31696	50	31	ratings	rating	NOUN
fbem-31696	50	32	,	,	PUNCT
fbem-31696	50	33	and	and	CCONJ
fbem-31696	50	34	other	other	ADJ
fbem-31696	50	35	related	related	ADJ
fbem-31696	50	36	information	information	NOUN
fbem-31696	50	37	of	of	ADP
fbem-31696	50	38	all	all	DET
fbem-31696	50	39	bank	bank	NOUN
fbem-31696	50	40	customers	customer	NOUN
fbem-31696	50	41	.	.	PUNCT
fbem-31696	51	1	and	and	CCONJ
fbem-31696	51	2	based	base	VERB
fbem-31696	51	3	on	on	ADP
fbem-31696	51	4	this	this	PRON
fbem-31696	51	5	,	,	PUNCT
fbem-31696	51	6	a	a	DET
fbem-31696	51	7	risk	risk	NOUN
fbem-31696	51	8	assessment	assessment	NOUN
fbem-31696	51	9	model	model	NOUN
fbem-31696	51	10	is	be	AUX
fbem-31696	51	11	constructed	construct	VERB
fbem-31696	51	12	to	to	PART
fbem-31696	51	13	achieve	achieve	VERB
fbem-31696	51	14	comprehensive	comprehensive	ADJ
fbem-31696	51	15	screening	screening	NOUN
fbem-31696	51	16	of	of	ADP
fbem-31696	51	17	the	the	DET
fbem-31696	51	18	entire	entire	ADJ
fbem-31696	51	19	bank	bank	NOUN
fbem-31696	51	20	's	's	PART
fbem-31696	51	21	credit	credit	NOUN
fbem-31696	51	22	business	business	NOUN
fbem-31696	51	23	,	,	PUNCT
fbem-31696	51	24	accurately	accurately	ADV
fbem-31696	51	25	identifying	identify	VERB
fbem-31696	51	26	highrisk	highrisk	NOUN
fbem-31696	51	27	loan	loan	NOUN
fbem-31696	51	28	portfolios	portfolio	NOUN
fbem-31696	51	29	,	,	PUNCT
fbem-31696	51	30	rather	rather	ADV
fbem-31696	51	31	than	than	ADP
fbem-31696	51	32	staying	stay	VERB
fbem-31696	51	33	in	in	ADP
fbem-31696	51	34	the	the	DET
fbem-31696	51	35	fixed	fixed	ADJ
fbem-31696	51	36	sampling	sample	VERB
fbem-31696	51	37	audit	audit	NOUN
fbem-31696	51	38	mode	mode	NOUN
fbem-31696	51	39	of	of	ADP
fbem-31696	51	40	the	the	DET
fbem-31696	51	41	past	past	NOUN
fbem-31696	51	42	.	.	PUNCT
fbem-31696	52	1	at	at	ADP
fbem-31696	52	2	the	the	DET
fbem-31696	52	3	same	same	ADJ
fbem-31696	52	4	time	time	NOUN
fbem-31696	52	5	,	,	PUNCT
fbem-31696	52	6	for	for	ADP
fbem-31696	52	7	some	some	DET
fbem-31696	52	8	situations	situation	NOUN
fbem-31696	52	9	where	where	SCONJ
fbem-31696	52	10	full	full	ADJ
fbem-31696	52	11	sample	sample	NOUN
fbem-31696	52	12	auditing	auditing	NOUN
fbem-31696	52	13	can	can	AUX
fbem-31696	52	14	not	not	PART
fbem-31696	52	15	be	be	AUX
fbem-31696	52	16	achieved	achieve	VERB
fbem-31696	52	17	,	,	PUNCT
fbem-31696	52	18	big	big	ADJ
fbem-31696	52	19	data	datum	NOUN
fbem-31696	52	20	technology	technology	NOUN
fbem-31696	52	21	can	can	AUX
fbem-31696	52	22	also	also	ADV
fbem-31696	52	23	help	help	VERB
fbem-31696	52	24	auditors	auditor	NOUN
fbem-31696	52	25	optimize	optimize	VERB
fbem-31696	52	26	sampling	sample	VERB
fbem-31696	52	27	plans	plan	NOUN
fbem-31696	52	28	,	,	PUNCT
fbem-31696	52	29	improve	improve	VERB
fbem-31696	52	30	the	the	DET
fbem-31696	52	31	representativeness	representativeness	ADJ
fbem-31696	52	32	and	and	CCONJ
fbem-31696	52	33	effectiveness	effectiveness	NOUN
fbem-31696	52	34	of	of	ADP
fbem-31696	52	35	sampling	sample	VERB
fbem-31696	52	36	.	.	PUNCT
fbem-31696	53	1	4	4	X
fbem-31696	53	2	.	.	X
fbem-31696	53	3	opportunities	opportunity	NOUN
fbem-31696	53	4	faced	face	VERB
fbem-31696	53	5	by	by	ADP
fbem-31696	53	6	audit	audit	NOUN
fbem-31696	53	7	under	under	ADP
fbem-31696	53	8	the	the	DET
fbem-31696	53	9	background	background	NOUN
fbem-31696	53	10	of	of	ADP
fbem-31696	53	11	big	big	ADJ
fbem-31696	53	12	data	datum	NOUN
fbem-31696	53	13	in	in	ADP
fbem-31696	53	14	the	the	DET
fbem-31696	53	15	era	era	NOUN
fbem-31696	53	16	of	of	ADP
fbem-31696	53	17	big	big	ADJ
fbem-31696	53	18	data	datum	NOUN
fbem-31696	53	19	,	,	PUNCT
fbem-31696	53	20	the	the	DET
fbem-31696	53	21	innovative	innovative	ADJ
fbem-31696	53	22	performance	performance	NOUN
fbem-31696	53	23	of	of	ADP
fbem-31696	53	24	auditing	auditing	NOUN
fbem-31696	53	25	and	and	CCONJ
fbem-31696	53	26	other	other	ADJ
fbem-31696	53	27	aspects	aspect	NOUN
fbem-31696	53	28	have	have	AUX
fbem-31696	53	29	brought	bring	VERB
fbem-31696	53	30	many	many	ADJ
fbem-31696	53	31	opportunities	opportunity	NOUN
fbem-31696	53	32	.	.	PUNCT
fbem-31696	54	1	4.1	4.1	NUM
fbem-31696	54	2	.	.	PUNCT
fbem-31696	54	3	obtaining	obtain	VERB
fbem-31696	54	4	more	more	ADV
fbem-31696	54	5	comprehensive	comprehensive	ADJ
fbem-31696	54	6	,	,	PUNCT
fbem-31696	54	7	sufficient	sufficient	ADJ
fbem-31696	54	8	,	,	PUNCT
fbem-31696	54	9	and	and	CCONJ
fbem-31696	54	10	reliable	reliable	ADJ
fbem-31696	54	11	audit	audit	NOUN
fbem-31696	54	12	evidence	evidence	NOUN
fbem-31696	54	13	in	in	ADP
fbem-31696	54	14	the	the	DET
fbem-31696	54	15	era	era	NOUN
fbem-31696	54	16	of	of	ADP
fbem-31696	54	17	big	big	ADJ
fbem-31696	54	18	data	datum	NOUN
fbem-31696	54	19	,	,	PUNCT
fbem-31696	54	20	the	the	DET
fbem-31696	54	21	channels	channel	NOUN
fbem-31696	54	22	for	for	ADP
fbem-31696	54	23	obtaining	obtain	VERB
fbem-31696	54	24	audit	audit	NOUN
fbem-31696	54	25	evidence	evidence	NOUN
fbem-31696	54	26	are	be	AUX
fbem-31696	54	27	constantly	constantly	ADV
fbem-31696	54	28	expanding	expand	VERB
fbem-31696	54	29	,	,	PUNCT
fbem-31696	54	30	and	and	CCONJ
fbem-31696	54	31	their	their	PRON
fbem-31696	54	32	manifestations	manifestation	NOUN
fbem-31696	54	33	are	be	AUX
fbem-31696	54	34	becoming	become	VERB
fbem-31696	54	35	increasingly	increasingly	ADV
fbem-31696	54	36	diverse	diverse	ADJ
fbem-31696	54	37	.	.	PUNCT
fbem-31696	55	1	in	in	ADP
fbem-31696	55	2	addition	addition	NOUN
fbem-31696	55	3	to	to	ADP
fbem-31696	55	4	traditional	traditional	ADJ
fbem-31696	55	5	paper	paper	NOUN
fbem-31696	55	6	documents	document	NOUN
fbem-31696	55	7	such	such	ADJ
fbem-31696	55	8	as	as	ADP
fbem-31696	55	9	financial	financial	ADJ
fbem-31696	55	10	statements	statement	NOUN
fbem-31696	55	11	and	and	CCONJ
fbem-31696	55	12	vouchers	voucher	NOUN
fbem-31696	55	13	,	,	PUNCT
fbem-31696	55	14	the	the	DET
fbem-31696	55	15	scope	scope	NOUN
fbem-31696	55	16	of	of	ADP
fbem-31696	55	17	audit	audit	NOUN
fbem-31696	55	18	evidence	evidence	NOUN
fbem-31696	55	19	has	have	AUX
fbem-31696	55	20	extended	extend	VERB
fbem-31696	55	21	to	to	ADP
fbem-31696	55	22	multiple	multiple	ADJ
fbem-31696	55	23	dimensions	dimension	NOUN
fbem-31696	55	24	such	such	ADJ
fbem-31696	55	25	as	as	ADP
fbem-31696	55	26	electronic	electronic	ADJ
fbem-31696	55	27	data	datum	NOUN
fbem-31696	55	28	records	record	NOUN
fbem-31696	55	29	,	,	PUNCT
fbem-31696	55	30	online	online	ADJ
fbem-31696	55	31	logs	log	NOUN
fbem-31696	55	32	,	,	PUNCT
fbem-31696	55	33	and	and	CCONJ
fbem-31696	55	34	social	social	ADJ
fbem-31696	55	35	media	medium	NOUN
fbem-31696	55	36	interactive	interactive	ADJ
fbem-31696	55	37	information	information	NOUN
fbem-31696	55	38	.	.	PUNCT
fbem-31696	56	1	this	this	PRON
fbem-31696	56	2	requires	require	VERB
fbem-31696	56	3	auditors	auditor	NOUN
fbem-31696	56	4	to	to	PART
fbem-31696	56	5	proficiently	proficiently	ADV
fbem-31696	56	6	master	master	VERB
fbem-31696	56	7	and	and	CCONJ
fbem-31696	56	8	apply	apply	VERB
fbem-31696	56	9	advanced	advanced	ADJ
fbem-31696	56	10	technology	technology	NOUN
fbem-31696	56	11	tools	tool	NOUN
fbem-31696	56	12	and	and	CCONJ
fbem-31696	56	13	methods	method	NOUN
fbem-31696	56	14	such	such	ADJ
fbem-31696	56	15	as	as	ADP
fbem-31696	56	16	data	data	NOUN
fbem-31696	56	17	mining	mining	NOUN
fbem-31696	56	18	and	and	CCONJ
fbem-31696	56	19	text	text	NOUN
fbem-31696	56	20	deep	deep	ADJ
fbem-31696	56	21	parsing	parsing	NOUN
fbem-31696	56	22	,	,	PUNCT
fbem-31696	56	23	in	in	ADP
fbem-31696	56	24	order	order	NOUN
fbem-31696	56	25	to	to	PART
fbem-31696	56	26	extract	extract	VERB
fbem-31696	56	27	effective	effective	ADJ
fbem-31696	56	28	evidence	evidence	NOUN
fbem-31696	56	29	closely	closely	ADV
fbem-31696	56	30	related	relate	VERB
fbem-31696	56	31	to	to	PART
fbem-31696	56	32	audit	audit	VERB
fbem-31696	56	33	objectives	objective	NOUN
fbem-31696	56	34	from	from	ADP
fbem-31696	56	35	massive	massive	ADJ
fbem-31696	56	36	unstructured	unstructured	ADJ
fbem-31696	56	37	data	datum	NOUN
fbem-31696	56	38	[	[	X
fbem-31696	56	39	3	3	NUM
fbem-31696	56	40	]	]	PUNCT
fbem-31696	56	41	.	.	PUNCT
fbem-31696	57	1	the	the	DET
fbem-31696	57	2	traditional	traditional	ADJ
fbem-31696	57	3	data	datum	NOUN
fbem-31696	57	4	sources	source	NOUN
fbem-31696	57	5	for	for	ADP
fbem-31696	57	6	audit	audit	NOUN
fbem-31696	57	7	evidence	evidence	NOUN
fbem-31696	57	8	collection	collection	NOUN
fbem-31696	57	9	are	be	AUX
fbem-31696	57	10	single	single	ADJ
fbem-31696	57	11	and	and	CCONJ
fbem-31696	57	12	heavily	heavily	ADV
fbem-31696	57	13	rely	rely	VERB
fbem-31696	57	14	on	on	ADP
fbem-31696	57	15	structured	structured	ADJ
fbem-31696	57	16	financial	financial	ADJ
fbem-31696	57	17	data	datum	NOUN
fbem-31696	57	18	within	within	ADP
fbem-31696	57	19	the	the	DET
fbem-31696	57	20	audited	audited	ADJ
fbem-31696	57	21	entity	entity	NOUN
fbem-31696	57	22	,	,	PUNCT
fbem-31696	57	23	which	which	PRON
fbem-31696	57	24	has	have	VERB
fbem-31696	57	25	limitations	limitation	NOUN
fbem-31696	57	26	in	in	ADP
fbem-31696	57	27	comprehensiveness	comprehensiveness	NOUN
fbem-31696	57	28	.	.	PUNCT
fbem-31696	58	1	in	in	ADP
fbem-31696	58	2	today	today	NOUN
fbem-31696	58	3	's	's	PART
fbem-31696	58	4	era	era	NOUN
fbem-31696	58	5	,	,	PUNCT
fbem-31696	58	6	audit	audit	NOUN
fbem-31696	58	7	units	unit	NOUN
fbem-31696	58	8	can	can	AUX
fbem-31696	58	9	legally	legally	ADV
fbem-31696	58	10	17	17	NUM
fbem-31696	58	11	obtain	obtain	VERB
fbem-31696	58	12	multi	multi	ADJ
fbem-31696	58	13	-	-	ADJ
fbem-31696	58	14	dimensional	dimensional	ADJ
fbem-31696	58	15	massive	massive	ADJ
fbem-31696	58	16	data	datum	NOUN
fbem-31696	58	17	such	such	ADJ
fbem-31696	58	18	as	as	ADP
fbem-31696	58	19	public	public	ADJ
fbem-31696	58	20	and	and	CCONJ
fbem-31696	58	21	cross	cross	VERB
fbem-31696	58	22	departmental	departmental	ADJ
fbem-31696	58	23	data	datum	NOUN
fbem-31696	58	24	,	,	PUNCT
fbem-31696	58	25	and	and	CCONJ
fbem-31696	58	26	use	use	VERB
fbem-31696	58	27	big	big	ADJ
fbem-31696	58	28	data	datum	NOUN
fbem-31696	58	29	analysis	analysis	NOUN
fbem-31696	58	30	technology	technology	NOUN
fbem-31696	58	31	to	to	PART
fbem-31696	58	32	deeply	deeply	ADV
fbem-31696	58	33	integrate	integrate	VERB
fbem-31696	58	34	and	and	CCONJ
fbem-31696	58	35	process	process	VERB
fbem-31696	58	36	financial	financial	ADJ
fbem-31696	58	37	and	and	CCONJ
fbem-31696	58	38	business	business	NOUN
fbem-31696	58	39	data	datum	NOUN
fbem-31696	58	40	across	across	ADP
fbem-31696	58	41	years	year	NOUN
fbem-31696	58	42	and	and	CCONJ
fbem-31696	58	43	departments	department	NOUN
fbem-31696	58	44	.	.	PUNCT
fbem-31696	59	1	compared	compare	VERB
fbem-31696	59	2	to	to	ADP
fbem-31696	59	3	traditional	traditional	ADJ
fbem-31696	59	4	sampling	sampling	NOUN
fbem-31696	59	5	auditing	auditing	NOUN
fbem-31696	59	6	that	that	PRON
fbem-31696	59	7	tends	tend	VERB
fbem-31696	59	8	to	to	PART
fbem-31696	59	9	generalize	generalize	VERB
fbem-31696	59	10	,	,	PUNCT
fbem-31696	59	11	big	big	ADJ
fbem-31696	59	12	data	datum	NOUN
fbem-31696	59	13	auditing	auditing	NOUN
fbem-31696	59	14	,	,	PUNCT
fbem-31696	59	15	through	through	ADP
fbem-31696	59	16	comprehensive	comprehensive	ADJ
fbem-31696	59	17	data	datum	NOUN
fbem-31696	59	18	analysis	analysis	NOUN
fbem-31696	59	19	,	,	PUNCT
fbem-31696	59	20	can	can	AUX
fbem-31696	59	21	uncover	uncover	VERB
fbem-31696	59	22	more	more	ADV
fbem-31696	59	23	common	common	ADJ
fbem-31696	59	24	problems	problem	NOUN
fbem-31696	59	25	and	and	CCONJ
fbem-31696	59	26	patterns	pattern	NOUN
fbem-31696	59	27	,	,	PUNCT
fbem-31696	59	28	and	and	CCONJ
fbem-31696	59	29	obtain	obtain	VERB
fbem-31696	59	30	more	more	ADV
fbem-31696	59	31	comprehensive	comprehensive	ADJ
fbem-31696	59	32	and	and	CCONJ
fbem-31696	59	33	reliable	reliable	ADJ
fbem-31696	59	34	audit	audit	NOUN
fbem-31696	59	35	evidence	evidence	NOUN
fbem-31696	59	36	.	.	PUNCT
fbem-31696	60	1	for	for	ADP
fbem-31696	60	2	example	example	NOUN
fbem-31696	60	3	,	,	PUNCT
fbem-31696	60	4	when	when	SCONJ
fbem-31696	60	5	auditing	audit	VERB
fbem-31696	60	6	corporate	corporate	ADJ
fbem-31696	60	7	groups	group	NOUN
fbem-31696	60	8	,	,	PUNCT
fbem-31696	60	9	analyzing	analyze	VERB
fbem-31696	60	10	the	the	DET
fbem-31696	60	11	purchasing	purchasing	NOUN
fbem-31696	60	12	and	and	CCONJ
fbem-31696	60	13	sales	sale	NOUN
fbem-31696	60	14	data	datum	NOUN
fbem-31696	60	15	of	of	ADP
fbem-31696	60	16	subsidiaries	subsidiary	NOUN
fbem-31696	60	17	over	over	ADP
fbem-31696	60	18	the	the	DET
fbem-31696	60	19	years	year	NOUN
fbem-31696	60	20	can	can	AUX
fbem-31696	60	21	effectively	effectively	ADV
fbem-31696	60	22	detect	detect	VERB
fbem-31696	60	23	internal	internal	ADJ
fbem-31696	60	24	transaction	transaction	NOUN
fbem-31696	60	25	fraud	fraud	NOUN
fbem-31696	60	26	,	,	PUNCT
fbem-31696	60	27	cost	cost	NOUN
fbem-31696	60	28	anomalies	anomaly	NOUN
fbem-31696	60	29	,	,	PUNCT
fbem-31696	60	30	and	and	CCONJ
fbem-31696	60	31	other	other	ADJ
fbem-31696	60	32	issues	issue	NOUN
fbem-31696	60	33	,	,	PUNCT
fbem-31696	60	34	fully	fully	ADV
fbem-31696	60	35	exerting	exert	VERB
fbem-31696	60	36	the	the	DET
fbem-31696	60	37	effectiveness	effectiveness	NOUN
fbem-31696	60	38	of	of	ADP
fbem-31696	60	39	audit	audit	NOUN
fbem-31696	60	40	supervision	supervision	NOUN
fbem-31696	60	41	.	.	PUNCT
fbem-31696	61	1	4.2	4.2	NUM
fbem-31696	61	2	.	.	PUNCT
fbem-31696	61	3	audit	audit	NOUN
fbem-31696	61	4	visualization	visualization	NOUN
fbem-31696	61	5	effect	effect	NOUN
fbem-31696	61	6	is	be	AUX
fbem-31696	61	7	more	more	ADV
fbem-31696	61	8	significant	significant	ADJ
fbem-31696	61	9	big	big	ADJ
fbem-31696	61	10	data	datum	NOUN
fbem-31696	61	11	visualization	visualization	NOUN
fbem-31696	61	12	analysis	analysis	NOUN
fbem-31696	61	13	technology	technology	NOUN
fbem-31696	61	14	breaks	break	VERB
fbem-31696	61	15	through	through	ADP
fbem-31696	61	16	the	the	DET
fbem-31696	61	17	information	information	NOUN
fbem-31696	61	18	interpretation	interpretation	NOUN
fbem-31696	61	19	barriers	barrier	NOUN
fbem-31696	61	20	of	of	ADP
fbem-31696	61	21	traditional	traditional	ADJ
fbem-31696	61	22	data	datum	NOUN
fbem-31696	61	23	reports	report	NOUN
fbem-31696	61	24	,	,	PUNCT
fbem-31696	61	25	making	make	VERB
fbem-31696	61	26	the	the	DET
fbem-31696	61	27	risk	risk	NOUN
fbem-31696	61	28	characteristics	characteristic	NOUN
fbem-31696	61	29	of	of	ADP
fbem-31696	61	30	unstructured	unstructured	ADJ
fbem-31696	61	31	data	datum	NOUN
fbem-31696	61	32	explicit	explicit	ADJ
fbem-31696	61	33	,	,	PUNCT
fbem-31696	61	34	significantly	significantly	ADV
fbem-31696	61	35	shortening	shorten	VERB
fbem-31696	61	36	the	the	DET
fbem-31696	61	37	time	time	NOUN
fbem-31696	61	38	for	for	ADP
fbem-31696	61	39	identifying	identify	VERB
fbem-31696	61	40	audit	audit	NOUN
fbem-31696	61	41	clues	clue	NOUN
fbem-31696	61	42	,	,	PUNCT
fbem-31696	61	43	making	make	VERB
fbem-31696	61	44	audit	audit	NOUN
fbem-31696	61	45	information	information	NOUN
fbem-31696	61	46	easier	easy	ADJ
fbem-31696	61	47	to	to	PART
fbem-31696	61	48	understand	understand	VERB
fbem-31696	61	49	,	,	PUNCT
fbem-31696	61	50	and	and	CCONJ
fbem-31696	61	51	helping	help	VERB
fbem-31696	61	52	auditors	auditor	NOUN
fbem-31696	61	53	quickly	quickly	ADV
fbem-31696	61	54	discover	discover	VERB
fbem-31696	61	55	the	the	DET
fbem-31696	61	56	correlation	correlation	NOUN
fbem-31696	61	57	relationships	relationship	NOUN
fbem-31696	61	58	in	in	ADP
fbem-31696	61	59	massive	massive	ADJ
fbem-31696	61	60	data	datum	NOUN
fbem-31696	61	61	,	,	PUNCT
fbem-31696	61	62	thereby	thereby	ADV
fbem-31696	61	63	discovering	discover	VERB
fbem-31696	61	64	audit	audit	NOUN
fbem-31696	61	65	risk	risk	NOUN
fbem-31696	61	66	points	point	NOUN
fbem-31696	61	67	and	and	CCONJ
fbem-31696	61	68	doubts	doubt	NOUN
fbem-31696	61	69	,	,	PUNCT
fbem-31696	61	70	and	and	CCONJ
fbem-31696	61	71	improving	improve	VERB
fbem-31696	61	72	data	datum	NOUN
fbem-31696	61	73	insight	insight	NOUN
fbem-31696	61	74	efficiency	efficiency	NOUN
fbem-31696	61	75	[	[	X
fbem-31696	61	76	4	4	NUM
fbem-31696	61	77	]	]	PUNCT
fbem-31696	61	78	;	;	PUNCT
fbem-31696	61	79	in	in	ADP
fbem-31696	61	80	addition	addition	NOUN
fbem-31696	61	81	,	,	PUNCT
fbem-31696	61	82	big	big	ADJ
fbem-31696	61	83	data	datum	NOUN
fbem-31696	61	84	integrates	integrate	VERB
fbem-31696	61	85	data	datum	NOUN
fbem-31696	61	86	with	with	ADP
fbem-31696	61	87	geographic	geographic	ADJ
fbem-31696	61	88	information	information	NOUN
fbem-31696	61	89	systems	system	NOUN
fbem-31696	61	90	(	(	PUNCT
fbem-31696	61	91	gis	gis	NOUN
fbem-31696	61	92	)	)	PUNCT
fbem-31696	61	93	to	to	PART
fbem-31696	61	94	analyze	analyze	VERB
fbem-31696	61	95	regional	regional	ADJ
fbem-31696	61	96	audit	audit	NOUN
fbem-31696	61	97	issues	issue	NOUN
fbem-31696	61	98	,	,	PUNCT
fbem-31696	61	99	which	which	PRON
fbem-31696	61	100	enables	enable	VERB
fbem-31696	61	101	auditors	auditor	NOUN
fbem-31696	61	102	to	to	PART
fbem-31696	61	103	shift	shift	VERB
fbem-31696	61	104	from	from	ADP
fbem-31696	61	105	a	a	DET
fbem-31696	61	106	single	single	ADJ
fbem-31696	61	107	subject	subject	NOUN
fbem-31696	61	108	to	to	ADP
fbem-31696	61	109	cross	cross	NOUN
fbem-31696	61	110	domain	domain	NOUN
fbem-31696	61	111	and	and	CCONJ
fbem-31696	61	112	cross	cross	VERB
fbem-31696	61	113	regional	regional	ADJ
fbem-31696	61	114	correlation	correlation	NOUN
fbem-31696	61	115	analysis	analysis	NOUN
fbem-31696	61	116	,	,	PUNCT
fbem-31696	61	117	expanding	expand	VERB
fbem-31696	61	118	the	the	DET
fbem-31696	61	119	dimensions	dimension	NOUN
fbem-31696	61	120	of	of	ADP
fbem-31696	61	121	audit	audit	NOUN
fbem-31696	61	122	analysis	analysis	NOUN
fbem-31696	61	123	and	and	CCONJ
fbem-31696	61	124	achieving	achieve	VERB
fbem-31696	61	125	the	the	DET
fbem-31696	61	126	expansion	expansion	NOUN
fbem-31696	61	127	of	of	ADP
fbem-31696	61	128	audit	audit	NOUN
fbem-31696	61	129	coverage	coverage	NOUN
fbem-31696	61	130	from	from	ADP
fbem-31696	61	131	"	"	PUNCT
fbem-31696	61	132	points	point	NOUN
fbem-31696	61	133	"	"	PUNCT
fbem-31696	61	134	to	to	ADP
fbem-31696	61	135	"	"	PUNCT
fbem-31696	61	136	areas	area	NOUN
fbem-31696	61	137	"	"	PUNCT
fbem-31696	61	138	;	;	PUNCT
fbem-31696	61	139	furthermore	furthermore	ADV
fbem-31696	61	140	,	,	PUNCT
fbem-31696	61	141	visualization	visualization	NOUN
fbem-31696	61	142	technology	technology	NOUN
fbem-31696	61	143	transforms	transform	VERB
fbem-31696	61	144	complex	complex	ADJ
fbem-31696	61	145	data	datum	NOUN
fbem-31696	61	146	logic	logic	NOUN
fbem-31696	61	147	into	into	ADP
fbem-31696	61	148	intuitive	intuitive	ADJ
fbem-31696	61	149	and	and	CCONJ
fbem-31696	61	150	understandable	understandable	ADJ
fbem-31696	61	151	visual	visual	ADJ
fbem-31696	61	152	reports	report	NOUN
fbem-31696	61	153	,	,	PUNCT
fbem-31696	61	154	which	which	PRON
fbem-31696	61	155	not	not	PART
fbem-31696	61	156	only	only	ADV
fbem-31696	61	157	improves	improve	VERB
fbem-31696	61	158	the	the	DET
fbem-31696	61	159	internal	internal	ADJ
fbem-31696	61	160	communication	communication	NOUN
fbem-31696	61	161	efficiency	efficiency	NOUN
fbem-31696	61	162	of	of	ADP
fbem-31696	61	163	the	the	DET
fbem-31696	61	164	audit	audit	NOUN
fbem-31696	61	165	team	team	NOUN
fbem-31696	61	166	,	,	PUNCT
fbem-31696	61	167	but	but	CCONJ
fbem-31696	61	168	also	also	ADV
fbem-31696	61	169	enhances	enhance	VERB
fbem-31696	61	170	the	the	DET
fbem-31696	61	171	persuasiveness	persuasiveness	NOUN
fbem-31696	61	172	of	of	ADP
fbem-31696	61	173	audit	audit	NOUN
fbem-31696	61	174	conclusions	conclusion	NOUN
fbem-31696	61	175	through	through	ADP
fbem-31696	61	176	visualized	visualize	VERB
fbem-31696	61	177	evidence	evidence	NOUN
fbem-31696	61	178	chains	chain	NOUN
fbem-31696	61	179	,	,	PUNCT
fbem-31696	61	180	provides	provide	VERB
fbem-31696	61	181	concrete	concrete	ADJ
fbem-31696	61	182	risk	risk	NOUN
fbem-31696	61	183	warnings	warning	NOUN
fbem-31696	61	184	for	for	ADP
fbem-31696	61	185	the	the	DET
fbem-31696	61	186	audited	audited	ADJ
fbem-31696	61	187	unit	unit	NOUN
fbem-31696	61	188	,	,	PUNCT
fbem-31696	61	189	enhances	enhance	VERB
fbem-31696	61	190	the	the	DET
fbem-31696	61	191	scientificity	scientificity	NOUN
fbem-31696	61	192	of	of	ADP
fbem-31696	61	193	audit	audit	NOUN
fbem-31696	61	194	decisions	decision	NOUN
fbem-31696	61	195	,	,	PUNCT
fbem-31696	61	196	and	and	CCONJ
fbem-31696	61	197	promotes	promote	VERB
fbem-31696	61	198	the	the	DET
fbem-31696	61	199	implementation	implementation	NOUN
fbem-31696	61	200	of	of	ADP
fbem-31696	61	201	audit	audit	NOUN
fbem-31696	61	202	recommendations	recommendation	NOUN
fbem-31696	61	203	.	.	PUNCT
fbem-31696	62	1	4.3	4.3	NUM
fbem-31696	62	2	.	.	PUNCT
fbem-31696	62	3	audit	audit	NOUN
fbem-31696	62	4	risk	risk	NOUN
fbem-31696	62	5	reduction	reduction	NOUN
fbem-31696	62	6	big	big	ADJ
fbem-31696	62	7	data	datum	NOUN
fbem-31696	62	8	can	can	AUX
fbem-31696	62	9	replace	replace	VERB
fbem-31696	62	10	traditional	traditional	ADJ
fbem-31696	62	11	sampling	sampling	NOUN
fbem-31696	62	12	auditing	auditing	NOUN
fbem-31696	62	13	with	with	ADP
fbem-31696	62	14	comprehensive	comprehensive	ADJ
fbem-31696	62	15	data	datum	NOUN
fbem-31696	62	16	analysis	analysis	NOUN
fbem-31696	62	17	,	,	PUNCT
fbem-31696	62	18	discover	discover	VERB
fbem-31696	62	19	some	some	DET
fbem-31696	62	20	abnormal	abnormal	ADJ
fbem-31696	62	21	transaction	transaction	NOUN
fbem-31696	62	22	patterns	pattern	NOUN
fbem-31696	62	23	,	,	PUNCT
fbem-31696	62	24	thereby	thereby	ADV
fbem-31696	62	25	avoiding	avoid	VERB
fbem-31696	62	26	risk	risk	NOUN
fbem-31696	62	27	omission	omission	NOUN
fbem-31696	62	28	caused	cause	VERB
fbem-31696	62	29	by	by	ADP
fbem-31696	62	30	sampling	sample	VERB
fbem-31696	62	31	bias	bias	NOUN
fbem-31696	62	32	and	and	CCONJ
fbem-31696	62	33	improving	improve	VERB
fbem-31696	62	34	the	the	DET
fbem-31696	62	35	comprehensiveness	comprehensiveness	NOUN
fbem-31696	62	36	of	of	ADP
fbem-31696	62	37	risk	risk	NOUN
fbem-31696	62	38	identification	identification	NOUN
fbem-31696	62	39	.	.	PUNCT
fbem-31696	63	1	in	in	ADP
fbem-31696	63	2	addition	addition	NOUN
fbem-31696	63	3	,	,	PUNCT
fbem-31696	63	4	blockchain	blockchain	PROPN
fbem-31696	63	5	technology	technology	PROPN
fbem-31696	63	6	can	can	AUX
fbem-31696	63	7	greatly	greatly	ADV
fbem-31696	63	8	ensure	ensure	VERB
fbem-31696	63	9	that	that	SCONJ
fbem-31696	63	10	the	the	DET
fbem-31696	63	11	audit	audit	NOUN
fbem-31696	63	12	evidence	evidence	NOUN
fbem-31696	63	13	chain	chain	NOUN
fbem-31696	63	14	has	have	VERB
fbem-31696	63	15	decentralization	decentralization	NOUN
fbem-31696	63	16	,	,	PUNCT
fbem-31696	63	17	immutability	immutability	NOUN
fbem-31696	63	18	,	,	PUNCT
fbem-31696	63	19	and	and	CCONJ
fbem-31696	63	20	traceability	traceability	NOUN
fbem-31696	64	1	[	[	X
fbem-31696	64	2	5	5	NUM
fbem-31696	64	3	]	]	PUNCT
fbem-31696	64	4	,	,	PUNCT
fbem-31696	64	5	while	while	SCONJ
fbem-31696	64	6	cross	cross	VERB
fbem-31696	64	7	validation	validation	NOUN
fbem-31696	64	8	of	of	ADP
fbem-31696	64	9	multi	multi	ADJ
fbem-31696	64	10	-	-	ADJ
fbem-31696	64	11	source	source	NOUN
fbem-31696	64	12	data	datum	NOUN
fbem-31696	64	13	can	can	AUX
fbem-31696	64	14	enhance	enhance	VERB
fbem-31696	64	15	the	the	DET
fbem-31696	64	16	logical	logical	ADJ
fbem-31696	64	17	consistency	consistency	NOUN
fbem-31696	64	18	of	of	ADP
fbem-31696	64	19	evidence	evidence	NOUN
fbem-31696	64	20	and	and	CCONJ
fbem-31696	64	21	reduce	reduce	VERB
fbem-31696	64	22	judgment	judgment	NOUN
fbem-31696	64	23	errors	error	NOUN
fbem-31696	64	24	caused	cause	VERB
fbem-31696	64	25	by	by	ADP
fbem-31696	64	26	information	information	NOUN
fbem-31696	64	27	asymmetry	asymmetry	NOUN
fbem-31696	64	28	.	.	PUNCT
fbem-31696	65	1	under	under	ADP
fbem-31696	65	2	the	the	DET
fbem-31696	65	3	background	background	NOUN
fbem-31696	65	4	of	of	ADP
fbem-31696	65	5	big	big	ADJ
fbem-31696	65	6	data	datum	NOUN
fbem-31696	65	7	,	,	PUNCT
fbem-31696	65	8	the	the	DET
fbem-31696	65	9	application	application	NOUN
fbem-31696	65	10	of	of	ADP
fbem-31696	65	11	various	various	ADJ
fbem-31696	65	12	advanced	advanced	ADJ
fbem-31696	65	13	technologies	technology	NOUN
fbem-31696	65	14	and	and	CCONJ
fbem-31696	65	15	methods	method	NOUN
fbem-31696	65	16	greatly	greatly	ADV
fbem-31696	65	17	reduces	reduce	VERB
fbem-31696	65	18	the	the	DET
fbem-31696	65	19	subjectivity	subjectivity	NOUN
fbem-31696	65	20	of	of	ADP
fbem-31696	65	21	auditing	auditing	NOUN
fbem-31696	65	22	,	,	PUNCT
fbem-31696	65	23	enhances	enhance	VERB
fbem-31696	65	24	the	the	DET
fbem-31696	65	25	reliability	reliability	NOUN
fbem-31696	65	26	and	and	CCONJ
fbem-31696	65	27	authenticity	authenticity	NOUN
fbem-31696	65	28	of	of	ADP
fbem-31696	65	29	data	datum	NOUN
fbem-31696	65	30	,	,	PUNCT
fbem-31696	65	31	and	and	CCONJ
fbem-31696	65	32	thus	thus	ADV
fbem-31696	65	33	reduces	reduce	VERB
fbem-31696	65	34	audit	audit	NOUN
fbem-31696	65	35	risks	risk	NOUN
fbem-31696	65	36	.	.	PUNCT
fbem-31696	66	1	5	5	X
fbem-31696	66	2	.	.	X
fbem-31696	66	3	challenges	challenge	NOUN
fbem-31696	66	4	faced	face	VERB
fbem-31696	66	5	by	by	ADP
fbem-31696	66	6	auditing	audit	VERB
fbem-31696	66	7	in	in	ADP
fbem-31696	66	8	the	the	DET
fbem-31696	66	9	context	context	NOUN
fbem-31696	66	10	of	of	ADP
fbem-31696	66	11	big	big	ADJ
fbem-31696	66	12	data	datum	NOUN
fbem-31696	66	13	5.1	5.1	NUM
fbem-31696	66	14	.	.	PUNCT
fbem-31696	67	1	talent	talent	NOUN
fbem-31696	67	2	challenge	challenge	VERB
fbem-31696	67	3	the	the	DET
fbem-31696	67	4	effective	effective	ADJ
fbem-31696	67	5	application	application	NOUN
fbem-31696	67	6	of	of	ADP
fbem-31696	67	7	big	big	ADJ
fbem-31696	67	8	data	datum	NOUN
fbem-31696	67	9	technology	technology	NOUN
fbem-31696	67	10	requires	require	VERB
fbem-31696	67	11	auditors	auditor	NOUN
fbem-31696	67	12	to	to	PART
fbem-31696	67	13	possess	possess	VERB
fbem-31696	67	14	both	both	DET
fbem-31696	67	15	professional	professional	ADJ
fbem-31696	67	16	knowledge	knowledge	NOUN
fbem-31696	67	17	in	in	ADP
fbem-31696	67	18	auditing	auditing	NOUN
fbem-31696	67	19	and	and	CCONJ
fbem-31696	67	20	technical	technical	ADJ
fbem-31696	67	21	abilities	ability	NOUN
fbem-31696	67	22	in	in	ADP
fbem-31696	67	23	data	data	NOUN
fbem-31696	67	24	mining	mining	NOUN
fbem-31696	67	25	and	and	CCONJ
fbem-31696	67	26	analysis	analysis	NOUN
fbem-31696	67	27	,	,	PUNCT
fbem-31696	67	28	as	as	ADV
fbem-31696	67	29	well	well	ADV
fbem-31696	67	30	as	as	ADP
fbem-31696	67	31	proficiency	proficiency	NOUN
fbem-31696	67	32	in	in	ADP
fbem-31696	67	33	relevant	relevant	ADJ
fbem-31696	67	34	tools	tool	NOUN
fbem-31696	67	35	and	and	CCONJ
fbem-31696	67	36	software	software	NOUN
fbem-31696	67	37	.	.	PUNCT
fbem-31696	68	1	however	however	ADV
fbem-31696	68	2	,	,	PUNCT
fbem-31696	68	3	the	the	DET
fbem-31696	68	4	current	current	ADJ
fbem-31696	68	5	talent	talent	NOUN
fbem-31696	68	6	structure	structure	NOUN
fbem-31696	68	7	in	in	ADP
fbem-31696	68	8	the	the	DET
fbem-31696	68	9	industry	industry	NOUN
fbem-31696	68	10	is	be	AUX
fbem-31696	68	11	mainly	mainly	ADV
fbem-31696	68	12	composed	compose	VERB
fbem-31696	68	13	of	of	ADP
fbem-31696	68	14	traditional	traditional	ADJ
fbem-31696	68	15	financial	financial	ADJ
fbem-31696	68	16	auditors	auditor	NOUN
fbem-31696	68	17	,	,	PUNCT
fbem-31696	68	18	and	and	CCONJ
fbem-31696	68	19	there	there	PRON
fbem-31696	68	20	is	be	VERB
fbem-31696	68	21	a	a	DET
fbem-31696	68	22	serious	serious	ADJ
fbem-31696	68	23	shortage	shortage	NOUN
fbem-31696	68	24	of	of	ADP
fbem-31696	68	25	composite	composite	ADJ
fbem-31696	68	26	talents	talent	NOUN
fbem-31696	68	27	who	who	PRON
fbem-31696	68	28	understand	understand	VERB
fbem-31696	68	29	audit	audit	NOUN
fbem-31696	68	30	business	business	NOUN
fbem-31696	68	31	and	and	CCONJ
fbem-31696	68	32	are	be	AUX
fbem-31696	68	33	proficient	proficient	ADJ
fbem-31696	68	34	in	in	ADP
fbem-31696	68	35	information	information	NOUN
fbem-31696	68	36	technology	technology	NOUN
fbem-31696	68	37	.	.	PUNCT
fbem-31696	69	1	the	the	DET
fbem-31696	69	2	higher	high	ADJ
fbem-31696	69	3	education	education	NOUN
fbem-31696	69	4	and	and	CCONJ
fbem-31696	69	5	vocational	vocational	ADJ
fbem-31696	69	6	training	training	NOUN
fbem-31696	69	7	system	system	NOUN
fbem-31696	69	8	has	have	AUX
fbem-31696	69	9	not	not	PART
fbem-31696	69	10	fully	fully	ADV
fbem-31696	69	11	adapted	adapt	VERB
fbem-31696	69	12	to	to	ADP
fbem-31696	69	13	the	the	DET
fbem-31696	69	14	needs	need	NOUN
fbem-31696	69	15	of	of	ADP
fbem-31696	69	16	digital	digital	ADJ
fbem-31696	69	17	transformation	transformation	NOUN
fbem-31696	69	18	,	,	PUNCT
fbem-31696	69	19	resulting	result	VERB
fbem-31696	69	20	in	in	ADP
fbem-31696	69	21	a	a	DET
fbem-31696	69	22	general	general	ADJ
fbem-31696	69	23	lag	lag	NOUN
fbem-31696	69	24	in	in	ADP
fbem-31696	69	25	data	datum	NOUN
fbem-31696	69	26	literacy	literacy	NOUN
fbem-31696	69	27	among	among	ADP
fbem-31696	69	28	practitioners	practitioner	NOUN
fbem-31696	69	29	and	and	CCONJ
fbem-31696	69	30	a	a	DET
fbem-31696	69	31	lack	lack	NOUN
fbem-31696	69	32	of	of	ADP
fbem-31696	69	33	focus	focus	NOUN
fbem-31696	69	34	when	when	SCONJ
fbem-31696	69	35	faced	face	VERB
fbem-31696	69	36	with	with	ADP
fbem-31696	69	37	massive	massive	ADJ
fbem-31696	69	38	data	datum	NOUN
fbem-31696	69	39	analysis	analysis	NOUN
fbem-31696	69	40	tasks	task	NOUN
fbem-31696	69	41	.	.	PUNCT
fbem-31696	70	1	from	from	ADP
fbem-31696	70	2	the	the	DET
fbem-31696	70	3	current	current	ADJ
fbem-31696	70	4	situation	situation	NOUN
fbem-31696	70	5	of	of	ADP
fbem-31696	70	6	technological	technological	ADJ
fbem-31696	70	7	application	application	NOUN
fbem-31696	70	8	,	,	PUNCT
fbem-31696	70	9	although	although	SCONJ
fbem-31696	70	10	big	big	ADJ
fbem-31696	70	11	data	data	NOUN
fbem-31696	70	12	technology	technology	NOUN
fbem-31696	70	13	has	have	AUX
fbem-31696	70	14	been	be	AUX
fbem-31696	70	15	proven	prove	VERB
fbem-31696	70	16	to	to	PART
fbem-31696	70	17	improve	improve	VERB
fbem-31696	70	18	audit	audit	NOUN
fbem-31696	70	19	efficiency	efficiency	NOUN
fbem-31696	70	20	,	,	PUNCT
fbem-31696	70	21	its	its	PRON
fbem-31696	70	22	actual	actual	ADJ
fbem-31696	70	23	penetration	penetration	NOUN
fbem-31696	70	24	rate	rate	NOUN
fbem-31696	70	25	is	be	AUX
fbem-31696	70	26	relatively	relatively	ADV
fbem-31696	70	27	low	low	ADJ
fbem-31696	70	28	.	.	PUNCT
fbem-31696	71	1	many	many	ADJ
fbem-31696	71	2	corporate	corporate	ADJ
fbem-31696	71	3	auditors	auditor	NOUN
fbem-31696	71	4	are	be	AUX
fbem-31696	71	5	only	only	ADV
fbem-31696	71	6	familiar	familiar	ADJ
fbem-31696	71	7	with	with	ADP
fbem-31696	71	8	traditional	traditional	ADJ
fbem-31696	71	9	audit	audit	NOUN
fbem-31696	71	10	processes	process	NOUN
fbem-31696	71	11	and	and	CCONJ
fbem-31696	71	12	lack	lack	VERB
fbem-31696	71	13	a	a	DET
fbem-31696	71	14	deep	deep	ADJ
fbem-31696	71	15	understanding	understanding	NOUN
fbem-31696	71	16	of	of	ADP
fbem-31696	71	17	the	the	DET
fbem-31696	71	18	principles	principle	NOUN
fbem-31696	71	19	,	,	PUNCT
fbem-31696	71	20	tools	tool	NOUN
fbem-31696	71	21	,	,	PUNCT
fbem-31696	71	22	and	and	CCONJ
fbem-31696	71	23	operational	operational	ADJ
fbem-31696	71	24	methods	method	NOUN
fbem-31696	71	25	of	of	ADP
fbem-31696	71	26	big	big	ADJ
fbem-31696	71	27	data	datum	NOUN
fbem-31696	71	28	technology	technology	NOUN
fbem-31696	71	29	.	.	PUNCT
fbem-31696	72	1	some	some	DET
fbem-31696	72	2	experts	expert	NOUN
fbem-31696	72	3	even	even	ADV
fbem-31696	72	4	hold	hold	VERB
fbem-31696	72	5	a	a	DET
fbem-31696	72	6	conservative	conservative	ADJ
fbem-31696	72	7	attitude	attitude	NOUN
fbem-31696	72	8	towards	towards	ADP
fbem-31696	72	9	the	the	DET
fbem-31696	72	10	application	application	NOUN
fbem-31696	72	11	of	of	ADP
fbem-31696	72	12	technology	technology	NOUN
fbem-31696	72	13	.	.	PUNCT
fbem-31696	73	1	this	this	DET
fbem-31696	73	2	professional	professional	ADJ
fbem-31696	73	3	competence	competence	NOUN
fbem-31696	73	4	gap	gap	NOUN
fbem-31696	73	5	makes	make	VERB
fbem-31696	73	6	it	it	PRON
fbem-31696	73	7	difficult	difficult	ADJ
fbem-31696	73	8	for	for	SCONJ
fbem-31696	73	9	big	big	ADJ
fbem-31696	73	10	data	datum	NOUN
fbem-31696	73	11	technology	technology	NOUN
fbem-31696	73	12	to	to	PART
fbem-31696	73	13	deeply	deeply	ADV
fbem-31696	73	14	integrate	integrate	VERB
fbem-31696	73	15	with	with	ADP
fbem-31696	73	16	auditing	auditing	NOUN
fbem-31696	73	17	practices	practice	NOUN
fbem-31696	73	18	,	,	PUNCT
fbem-31696	73	19	and	and	CCONJ
fbem-31696	73	20	its	its	PRON
fbem-31696	73	21	value	value	NOUN
fbem-31696	73	22	is	be	AUX
fbem-31696	73	23	difficult	difficult	ADJ
fbem-31696	73	24	to	to	PART
fbem-31696	73	25	effectively	effectively	ADV
fbem-31696	73	26	unleash	unleash	VERB
fbem-31696	73	27	.	.	PUNCT
fbem-31696	74	1	to	to	PART
fbem-31696	74	2	promote	promote	VERB
fbem-31696	74	3	the	the	DET
fbem-31696	74	4	implementation	implementation	NOUN
fbem-31696	74	5	of	of	ADP
fbem-31696	74	6	technology	technology	NOUN
fbem-31696	74	7	,	,	PUNCT
fbem-31696	74	8	auditors	auditor	NOUN
fbem-31696	74	9	need	need	VERB
fbem-31696	74	10	to	to	PART
fbem-31696	74	11	invest	invest	VERB
fbem-31696	74	12	a	a	DET
fbem-31696	74	13	lot	lot	NOUN
fbem-31696	74	14	of	of	ADP
fbem-31696	74	15	time	time	NOUN
fbem-31696	74	16	and	and	CCONJ
fbem-31696	74	17	cost	cost	NOUN
fbem-31696	74	18	in	in	ADP
fbem-31696	74	19	learning	learn	VERB
fbem-31696	74	20	new	new	ADJ
fbem-31696	74	21	technologies	technology	NOUN
fbem-31696	74	22	,	,	PUNCT
fbem-31696	74	23	which	which	PRON
fbem-31696	74	24	objectively	objectively	ADV
fbem-31696	74	25	exacerbates	exacerbate	VERB
fbem-31696	74	26	the	the	DET
fbem-31696	74	27	contradiction	contradiction	NOUN
fbem-31696	74	28	between	between	ADP
fbem-31696	74	29	talent	talent	NOUN
fbem-31696	74	30	supply	supply	NOUN
fbem-31696	74	31	and	and	CCONJ
fbem-31696	74	32	demand	demand	NOUN
fbem-31696	74	33	[	[	X
fbem-31696	74	34	6	6	NUM
fbem-31696	74	35	]	]	PUNCT
fbem-31696	74	36	.	.	PUNCT
fbem-31696	75	1	in	in	ADP
fbem-31696	75	2	addition	addition	NOUN
fbem-31696	75	3	,	,	PUNCT
fbem-31696	75	4	the	the	DET
fbem-31696	75	5	rapid	rapid	ADJ
fbem-31696	75	6	iteration	iteration	NOUN
fbem-31696	75	7	of	of	ADP
fbem-31696	75	8	big	big	ADJ
fbem-31696	75	9	data	datum	NOUN
fbem-31696	75	10	technology	technology	NOUN
fbem-31696	75	11	places	place	VERB
fbem-31696	75	12	higher	high	ADJ
fbem-31696	75	13	demands	demand	NOUN
fbem-31696	75	14	on	on	ADP
fbem-31696	75	15	the	the	DET
fbem-31696	75	16	knowledge	knowledge	NOUN
fbem-31696	75	17	updating	update	VERB
fbem-31696	75	18	ability	ability	NOUN
fbem-31696	75	19	of	of	ADP
fbem-31696	75	20	auditors	auditor	NOUN
fbem-31696	75	21	.	.	PUNCT
fbem-31696	76	1	however	however	ADV
fbem-31696	76	2	,	,	PUNCT
fbem-31696	76	3	at	at	ADP
fbem-31696	76	4	present	present	ADJ
fbem-31696	76	5	,	,	PUNCT
fbem-31696	76	6	audit	audit	NOUN
fbem-31696	76	7	institutions	institution	NOUN
fbem-31696	76	8	generally	generally	ADV
fbem-31696	76	9	face	face	VERB
fbem-31696	76	10	problems	problem	NOUN
fbem-31696	76	11	such	such	ADJ
fbem-31696	76	12	as	as	ADP
fbem-31696	76	13	a	a	DET
fbem-31696	76	14	shortage	shortage	NOUN
fbem-31696	76	15	of	of	ADP
fbem-31696	76	16	training	training	NOUN
fbem-31696	76	17	resources	resource	NOUN
fbem-31696	76	18	and	and	CCONJ
fbem-31696	76	19	heavy	heavy	ADJ
fbem-31696	76	20	workloads	workload	NOUN
fbem-31696	76	21	for	for	ADP
fbem-31696	76	22	practitioners	practitioner	NOUN
fbem-31696	76	23	.	.	PUNCT
fbem-31696	77	1	it	it	PRON
fbem-31696	77	2	is	be	AUX
fbem-31696	77	3	difficult	difficult	ADJ
fbem-31696	77	4	to	to	PART
fbem-31696	77	5	establish	establish	VERB
fbem-31696	77	6	a	a	DET
fbem-31696	77	7	systematic	systematic	ADJ
fbem-31696	77	8	training	training	NOUN
fbem-31696	77	9	mechanism	mechanism	NOUN
fbem-31696	77	10	,	,	PUNCT
fbem-31696	77	11	which	which	PRON
fbem-31696	77	12	further	far	ADV
fbem-31696	77	13	exacerbates	exacerbate	VERB
fbem-31696	77	14	the	the	DET
fbem-31696	77	15	disconnect	disconnect	NOUN
fbem-31696	77	16	between	between	ADP
fbem-31696	77	17	talent	talent	NOUN
fbem-31696	77	18	capabilities	capability	NOUN
fbem-31696	77	19	and	and	CCONJ
fbem-31696	77	20	technological	technological	ADJ
fbem-31696	77	21	development	development	NOUN
fbem-31696	77	22	.	.	PUNCT
fbem-31696	78	1	the	the	DET
fbem-31696	78	2	above	above	ADJ
fbem-31696	78	3	issues	issue	NOUN
fbem-31696	78	4	are	be	AUX
fbem-31696	78	5	intertwined	intertwine	VERB
fbem-31696	78	6	,	,	PUNCT
fbem-31696	78	7	not	not	PART
fbem-31696	78	8	only	only	ADV
fbem-31696	78	9	constraining	constrain	VERB
fbem-31696	78	10	the	the	DET
fbem-31696	78	11	application	application	NOUN
fbem-31696	78	12	effectiveness	effectiveness	NOUN
fbem-31696	78	13	of	of	ADP
fbem-31696	78	14	big	big	ADJ
fbem-31696	78	15	data	datum	NOUN
fbem-31696	78	16	audit	audit	NOUN
fbem-31696	78	17	technology	technology	NOUN
fbem-31696	78	18	,	,	PUNCT
fbem-31696	78	19	but	but	CCONJ
fbem-31696	78	20	also	also	ADV
fbem-31696	78	21	posing	pose	VERB
fbem-31696	78	22	substantial	substantial	ADJ
fbem-31696	78	23	challenges	challenge	NOUN
fbem-31696	78	24	to	to	ADP
fbem-31696	78	25	the	the	DET
fbem-31696	78	26	digital	digital	ADJ
fbem-31696	78	27	transformation	transformation	NOUN
fbem-31696	78	28	of	of	ADP
fbem-31696	78	29	the	the	DET
fbem-31696	78	30	audit	audit	NOUN
fbem-31696	78	31	industry	industry	NOUN
fbem-31696	78	32	.	.	PUNCT
fbem-31696	79	1	5.2	5.2	NUM
fbem-31696	79	2	.	.	PUNCT
fbem-31696	80	1	technical	technical	ADJ
fbem-31696	80	2	challenges	challenge	NOUN
fbem-31696	80	3	big	big	ADJ
fbem-31696	80	4	data	datum	NOUN
fbem-31696	80	5	auditing	auditing	NOUN
fbem-31696	80	6	faces	face	VERB
fbem-31696	80	7	multiple	multiple	ADJ
fbem-31696	80	8	challenges	challenge	NOUN
fbem-31696	80	9	in	in	ADP
fbem-31696	80	10	terms	term	NOUN
fbem-31696	80	11	of	of	ADP
fbem-31696	80	12	technical	technical	ADJ
fbem-31696	80	13	application	application	NOUN
fbem-31696	80	14	and	and	CCONJ
fbem-31696	80	15	management	management	NOUN
fbem-31696	80	16	.	.	PUNCT
fbem-31696	81	1	firstly	firstly	ADV
fbem-31696	81	2	,	,	PUNCT
fbem-31696	81	3	the	the	DET
fbem-31696	81	4	difficulty	difficulty	NOUN
fbem-31696	81	5	of	of	ADP
fbem-31696	81	6	data	datum	NOUN
fbem-31696	81	7	storage	storage	NOUN
fbem-31696	81	8	and	and	CCONJ
fbem-31696	81	9	management	management	NOUN
fbem-31696	81	10	has	have	AUX
fbem-31696	81	11	significantly	significantly	ADV
fbem-31696	81	12	increased	increase	VERB
fbem-31696	81	13	.	.	PUNCT
fbem-31696	82	1	massive	massive	ADJ
fbem-31696	82	2	and	and	CCONJ
fbem-31696	82	3	diverse	diverse	ADJ
fbem-31696	82	4	data	datum	NOUN
fbem-31696	82	5	requires	require	VERB
fbem-31696	82	6	the	the	DET
fbem-31696	82	7	construction	construction	NOUN
fbem-31696	82	8	of	of	ADP
fbem-31696	82	9	large	large	ADJ
fbem-31696	82	10	-	-	PUNCT
fbem-31696	82	11	scale	scale	NOUN
fbem-31696	82	12	data	datum	NOUN
fbem-31696	82	13	storage	storage	NOUN
fbem-31696	82	14	centers	center	NOUN
fbem-31696	82	15	relying	rely	VERB
fbem-31696	82	16	on	on	ADP
fbem-31696	82	17	technologies	technology	NOUN
fbem-31696	82	18	such	such	ADJ
fbem-31696	82	19	as	as	ADP
fbem-31696	82	20	distributed	distribute	VERB
fbem-31696	82	21	storage	storage	NOUN
fbem-31696	82	22	and	and	CCONJ
fbem-31696	82	23	cloud	cloud	NOUN
fbem-31696	82	24	storage	storage	NOUN
fbem-31696	82	25	,	,	PUNCT
fbem-31696	82	26	and	and	CCONJ
fbem-31696	82	27	the	the	DET
fbem-31696	82	28	establishment	establishment	NOUN
fbem-31696	82	29	of	of	ADP
fbem-31696	82	30	a	a	DET
fbem-31696	82	31	comprehensive	comprehensive	ADJ
fbem-31696	82	32	system	system	NOUN
fbem-31696	82	33	for	for	ADP
fbem-31696	82	34	data	data	NOUN
fbem-31696	82	35	classification	classification	NOUN
fbem-31696	82	36	,	,	PUNCT
fbem-31696	82	37	organization	organization	NOUN
fbem-31696	82	38	,	,	PUNCT
fbem-31696	82	39	and	and	CCONJ
fbem-31696	82	40	annotation	annotation	NOUN
fbem-31696	82	41	to	to	PART
fbem-31696	82	42	ensure	ensure	VERB
fbem-31696	82	43	the	the	DET
fbem-31696	82	44	safe	safe	ADJ
fbem-31696	82	45	and	and	CCONJ
fbem-31696	82	46	efficient	efficient	ADJ
fbem-31696	82	47	utilization	utilization	NOUN
fbem-31696	82	48	of	of	ADP
fbem-31696	82	49	data	datum	NOUN
fbem-31696	82	50	.	.	PUNCT
fbem-31696	83	1	secondly	secondly	ADV
fbem-31696	83	2	,	,	PUNCT
fbem-31696	83	3	in	in	ADP
fbem-31696	83	4	the	the	DET
fbem-31696	83	5	context	context	NOUN
fbem-31696	83	6	of	of	ADP
fbem-31696	83	7	the	the	DET
fbem-31696	83	8	big	big	ADJ
fbem-31696	83	9	data	data	PROPN
fbem-31696	83	10	era	era	NOUN
fbem-31696	83	11	,	,	PUNCT
fbem-31696	83	12	accounting	accounting	NOUN
fbem-31696	83	13	and	and	CCONJ
fbem-31696	83	14	auditing	auditing	NOUN
fbem-31696	83	15	work	work	NOUN
fbem-31696	83	16	faces	face	VERB
fbem-31696	83	17	severe	severe	ADJ
fbem-31696	83	18	challenges	challenge	NOUN
fbem-31696	83	19	in	in	ADP
fbem-31696	83	20	data	datum	NOUN
fbem-31696	83	21	quality	quality	NOUN
fbem-31696	83	22	control	control	NOUN
fbem-31696	83	23	.	.	PUNCT
fbem-31696	84	1	with	with	ADP
fbem-31696	84	2	the	the	DET
fbem-31696	84	3	continuous	continuous	ADJ
fbem-31696	84	4	growth	growth	NOUN
fbem-31696	84	5	of	of	ADP
fbem-31696	84	6	financial	financial	ADJ
fbem-31696	84	7	data	datum	NOUN
fbem-31696	84	8	scale	scale	NOUN
fbem-31696	84	9	,	,	PUNCT
fbem-31696	84	10	data	datum	NOUN
fbem-31696	84	11	quality	quality	NOUN
fbem-31696	84	12	issues	issue	NOUN
fbem-31696	84	13	are	be	AUX
fbem-31696	84	14	becoming	become	VERB
fbem-31696	84	15	increasingly	increasingly	ADV
fbem-31696	84	16	prominent	prominent	ADJ
fbem-31696	84	17	.	.	PUNCT
fbem-31696	85	1	due	due	ADP
fbem-31696	85	2	to	to	ADP
fbem-31696	85	3	the	the	DET
fbem-31696	85	4	involvement	involvement	NOUN
fbem-31696	85	5	of	of	ADP
fbem-31696	85	6	multiple	multiple	ADJ
fbem-31696	85	7	processes	process	NOUN
fbem-31696	85	8	and	and	CCONJ
fbem-31696	85	9	systems	system	NOUN
fbem-31696	85	10	in	in	ADP
fbem-31696	85	11	the	the	DET
fbem-31696	85	12	collection	collection	NOUN
fbem-31696	85	13	and	and	CCONJ
fbem-31696	85	14	processing	processing	NOUN
fbem-31696	85	15	of	of	ADP
fbem-31696	85	16	financial	financial	ADJ
fbem-31696	85	17	data	datum	NOUN
fbem-31696	85	18	,	,	PUNCT
fbem-31696	85	19	if	if	SCONJ
fbem-31696	85	20	the	the	DET
fbem-31696	85	21	data	datum	NOUN
fbem-31696	85	22	quality	quality	NOUN
fbem-31696	85	23	is	be	AUX
fbem-31696	85	24	not	not	PART
fbem-31696	85	25	effectively	effectively	ADV
fbem-31696	85	26	guaranteed	guarantee	VERB
fbem-31696	85	27	,	,	PUNCT
fbem-31696	85	28	it	it	PRON
fbem-31696	85	29	is	be	AUX
fbem-31696	85	30	highly	highly	ADV
fbem-31696	85	31	likely	likely	ADJ
fbem-31696	85	32	to	to	PART
fbem-31696	85	33	have	have	VERB
fbem-31696	85	34	an	an	DET
fbem-31696	85	35	impact	impact	NOUN
fbem-31696	85	36	on	on	ADP
fbem-31696	85	37	the	the	DET
fbem-31696	85	38	accuracy	accuracy	NOUN
fbem-31696	85	39	of	of	ADP
fbem-31696	85	40	audit	audit	NOUN
fbem-31696	85	41	results	result	NOUN
fbem-31696	85	42	.	.	PUNCT
fbem-31696	86	1	based	base	VERB
fbem-31696	86	2	on	on	ADP
fbem-31696	86	3	this	this	PRON
fbem-31696	86	4	,	,	PUNCT
fbem-31696	86	5	auditors	auditor	NOUN
fbem-31696	86	6	need	need	VERB
fbem-31696	86	7	to	to	PART
fbem-31696	86	8	adopt	adopt	VERB
fbem-31696	86	9	scientific	scientific	ADJ
fbem-31696	86	10	data	datum	NOUN
fbem-31696	86	11	quality	quality	NOUN
fbem-31696	86	12	control	control	NOUN
fbem-31696	86	13	methods	method	NOUN
fbem-31696	86	14	to	to	PART
fbem-31696	86	15	improve	improve	VERB
fbem-31696	86	16	the	the	DET
fbem-31696	86	17	level	level	NOUN
fbem-31696	86	18	of	of	ADP
fbem-31696	86	19	data	datum	NOUN
fbem-31696	86	20	quality	quality	NOUN
fbem-31696	86	21	,	,	PUNCT
fbem-31696	86	22	thereby	thereby	ADV
fbem-31696	86	23	enhancing	enhance	VERB
fbem-31696	86	24	the	the	DET
fbem-31696	86	25	accuracy	accuracy	NOUN
fbem-31696	86	26	and	and	CCONJ
fbem-31696	86	27	reliability	reliability	NOUN
fbem-31696	86	28	of	of	ADP
fbem-31696	86	29	audit	audit	NOUN
fbem-31696	86	30	work	work	NOUN
fbem-31696	86	31	[	[	X
fbem-31696	86	32	7	7	NUM
fbem-31696	86	33	]	]	PUNCT
fbem-31696	86	34	.	.	PUNCT
fbem-31696	87	1	in	in	ADP
fbem-31696	87	2	addition	addition	NOUN
fbem-31696	87	3	,	,	PUNCT
fbem-31696	87	4	there	there	PRON
fbem-31696	87	5	is	be	VERB
fbem-31696	87	6	significant	significant	ADJ
fbem-31696	87	7	cost	cost	NOUN
fbem-31696	87	8	pressure	pressure	NOUN
fbem-31696	87	9	on	on	ADP
fbem-31696	87	10	the	the	DET
fbem-31696	87	11	application	application	NOUN
fbem-31696	87	12	of	of	ADP
fbem-31696	87	13	technology	technology	NOUN
fbem-31696	87	14	.	.	PUNCT
fbem-31696	88	1	the	the	DET
fbem-31696	88	2	procurement	procurement	NOUN
fbem-31696	88	3	of	of	ADP
fbem-31696	88	4	big	big	ADJ
fbem-31696	88	5	data	datum	NOUN
fbem-31696	88	6	technology	technology	NOUN
fbem-31696	88	7	,	,	PUNCT
fbem-31696	88	8	system	system	NOUN
fbem-31696	88	9	construction	construction	NOUN
fbem-31696	88	10	,	,	PUNCT
fbem-31696	88	11	and	and	CCONJ
fbem-31696	88	12	equipment	equipment	NOUN
fbem-31696	88	13	maintenance	maintenance	NOUN
fbem-31696	88	14	require	require	VERB
fbem-31696	88	15	continuous	continuous	ADJ
fbem-31696	88	16	investment	investment	NOUN
fbem-31696	88	17	,	,	PUNCT
fbem-31696	88	18	which	which	PRON
fbem-31696	88	19	is	be	AUX
fbem-31696	88	20	difficult	difficult	ADJ
fbem-31696	88	21	for	for	SCONJ
fbem-31696	88	22	small	small	ADJ
fbem-31696	88	23	and	and	CCONJ
fbem-31696	88	24	medium	medium	ADJ
fbem-31696	88	25	-	-	PUNCT
fbem-31696	88	26	sized	sized	ADJ
fbem-31696	88	27	enterprises	enterprise	NOUN
fbem-31696	88	28	and	and	CCONJ
fbem-31696	88	29	some	some	DET
fbem-31696	88	30	auditing	auditing	NOUN
fbem-31696	88	31	units	unit	NOUN
fbem-31696	88	32	to	to	PART
fbem-31696	88	33	afford	afford	VERB
fbem-31696	88	34	.	.	PUNCT
fbem-31696	89	1	moreover	moreover	ADV
fbem-31696	89	2	,	,	PUNCT
fbem-31696	89	3	the	the	DET
fbem-31696	89	4	complexity	complexity	NOUN
fbem-31696	89	5	of	of	ADP
fbem-31696	89	6	the	the	DET
fbem-31696	89	7	technology	technology	NOUN
fbem-31696	89	8	requires	require	VERB
fbem-31696	89	9	professional	professional	ADJ
fbem-31696	89	10	teams	team	NOUN
fbem-31696	89	11	to	to	PART
fbem-31696	89	12	operate	operate	VERB
fbem-31696	89	13	and	and	CCONJ
fbem-31696	89	14	maintain	maintain	VERB
fbem-31696	89	15	,	,	PUNCT
fbem-31696	89	16	further	far	ADV
fbem-31696	89	17	exacerbating	exacerbate	VERB
fbem-31696	89	18	the	the	DET
fbem-31696	89	19	problem	problem	NOUN
fbem-31696	89	20	of	of	ADP
fbem-31696	89	21	resource	resource	NOUN
fbem-31696	89	22	constraints	constraint	NOUN
fbem-31696	89	23	.	.	PUNCT
fbem-31696	90	1	at	at	ADP
fbem-31696	90	2	the	the	DET
fbem-31696	90	3	same	same	ADJ
fbem-31696	90	4	time	time	NOUN
fbem-31696	90	5	,	,	PUNCT
fbem-31696	90	6	improper	improper	ADJ
fbem-31696	90	7	application	application	NOUN
fbem-31696	90	8	of	of	ADP
fbem-31696	90	9	technology	technology	NOUN
fbem-31696	90	10	may	may	AUX
fbem-31696	90	11	lead	lead	VERB
fbem-31696	90	12	to	to	ADP
fbem-31696	90	13	audit	audit	NOUN
fbem-31696	90	14	risks	risk	NOUN
fbem-31696	90	15	,	,	PUNCT
fbem-31696	90	16	such	such	ADJ
fbem-31696	90	17	as	as	ADP
fbem-31696	90	18	data	data	NOUN
fbem-31696	90	19	processing	processing	NOUN
fbem-31696	90	20	deviations	deviation	NOUN
fbem-31696	90	21	,	,	PUNCT
fbem-31696	90	22	18	18	NUM
fbem-31696	90	23	analysis	analysis	NOUN
fbem-31696	90	24	model	model	NOUN
fbem-31696	90	25	failures	failure	NOUN
fbem-31696	90	26	,	,	PUNCT
fbem-31696	90	27	etc	etc	X
fbem-31696	90	28	.	.	X
fbem-31696	91	1	if	if	SCONJ
fbem-31696	91	2	the	the	DET
fbem-31696	91	3	cost	cost	NOUN
fbem-31696	91	4	and	and	CCONJ
fbem-31696	91	5	benefit	benefit	NOUN
fbem-31696	91	6	can	can	AUX
fbem-31696	91	7	not	not	PART
fbem-31696	91	8	be	be	AUX
fbem-31696	91	9	balanced	balance	VERB
fbem-31696	91	10	,	,	PUNCT
fbem-31696	91	11	it	it	PRON
fbem-31696	91	12	will	will	AUX
fbem-31696	91	13	affect	affect	VERB
fbem-31696	91	14	the	the	DET
fbem-31696	91	15	promotion	promotion	NOUN
fbem-31696	91	16	of	of	ADP
fbem-31696	91	17	technology	technology	NOUN
fbem-31696	91	18	.	.	PUNCT
fbem-31696	92	1	finally	finally	ADV
fbem-31696	92	2	,	,	PUNCT
fbem-31696	92	3	data	datum	NOUN
fbem-31696	92	4	analysis	analysis	NOUN
fbem-31696	92	5	technology	technology	NOUN
fbem-31696	92	6	has	have	VERB
fbem-31696	92	7	a	a	DET
fbem-31696	92	8	high	high	ADJ
fbem-31696	92	9	threshold	threshold	NOUN
fbem-31696	92	10	and	and	CCONJ
fbem-31696	92	11	relies	rely	VERB
fbem-31696	92	12	on	on	ADP
fbem-31696	92	13	professional	professional	ADJ
fbem-31696	92	14	tools	tool	NOUN
fbem-31696	92	15	such	such	ADJ
fbem-31696	92	16	as	as	ADP
fbem-31696	92	17	data	datum	NOUN
fbem-31696	92	18	mining	mining	NOUN
fbem-31696	92	19	algorithms	algorithm	NOUN
fbem-31696	92	20	and	and	CCONJ
fbem-31696	92	21	machine	machine	NOUN
fbem-31696	92	22	learning	learning	NOUN
fbem-31696	92	23	models	model	NOUN
fbem-31696	92	24	.	.	PUNCT
fbem-31696	93	1	however	however	ADV
fbem-31696	93	2	,	,	PUNCT
fbem-31696	93	3	the	the	DET
fbem-31696	93	4	audit	audit	NOUN
fbem-31696	93	5	industry	industry	NOUN
fbem-31696	93	6	generally	generally	ADV
fbem-31696	93	7	lacks	lack	VERB
fbem-31696	93	8	composite	composite	ADJ
fbem-31696	93	9	talents	talent	NOUN
fbem-31696	93	10	with	with	ADP
fbem-31696	93	11	both	both	DET
fbem-31696	93	12	audit	audit	NOUN
fbem-31696	93	13	business	business	NOUN
fbem-31696	93	14	and	and	CCONJ
fbem-31696	93	15	data	datum	NOUN
fbem-31696	93	16	analysis	analysis	NOUN
fbem-31696	93	17	capabilities	capability	NOUN
fbem-31696	93	18	,	,	PUNCT
fbem-31696	93	19	and	and	CCONJ
fbem-31696	93	20	insufficient	insufficient	ADJ
fbem-31696	93	21	proficiency	proficiency	NOUN
fbem-31696	93	22	in	in	ADP
fbem-31696	93	23	technical	technical	ADJ
fbem-31696	93	24	operations	operation	NOUN
fbem-31696	93	25	has	have	AUX
fbem-31696	93	26	become	become	VERB
fbem-31696	93	27	a	a	DET
fbem-31696	93	28	key	key	ADJ
fbem-31696	93	29	limiting	limit	VERB
fbem-31696	93	30	factor	factor	NOUN
fbem-31696	93	31	.	.	PUNCT
fbem-31696	94	1	the	the	DET
fbem-31696	94	2	existing	exist	VERB
fbem-31696	94	3	big	big	ADJ
fbem-31696	94	4	data	datum	NOUN
fbem-31696	94	5	analysis	analysis	NOUN
fbem-31696	94	6	technology	technology	NOUN
fbem-31696	94	7	is	be	AUX
fbem-31696	94	8	not	not	PART
fbem-31696	94	9	yet	yet	ADV
fbem-31696	94	10	perfect	perfect	ADJ
fbem-31696	94	11	,	,	PUNCT
fbem-31696	94	12	and	and	CCONJ
fbem-31696	94	13	there	there	PRON
fbem-31696	94	14	are	be	VERB
fbem-31696	94	15	potential	potential	ADJ
fbem-31696	94	16	analysis	analysis	NOUN
fbem-31696	94	17	risks	risk	NOUN
fbem-31696	94	18	when	when	SCONJ
fbem-31696	94	19	facing	face	VERB
fbem-31696	94	20	massive	massive	ADJ
fbem-31696	94	21	amounts	amount	NOUN
fbem-31696	94	22	of	of	ADP
fbem-31696	94	23	hidden	hide	VERB
fbem-31696	94	24	unknown	unknown	ADJ
fbem-31696	94	25	information	information	NOUN
fbem-31696	94	26	.	.	PUNCT
fbem-31696	95	1	more	more	ADV
fbem-31696	95	2	efficient	efficient	ADJ
fbem-31696	95	3	and	and	CCONJ
fbem-31696	95	4	real	real	ADJ
fbem-31696	95	5	-	-	PUNCT
fbem-31696	95	6	time	time	NOUN
fbem-31696	95	7	audit	audit	NOUN
fbem-31696	95	8	analysis	analysis	NOUN
fbem-31696	95	9	methods	method	NOUN
fbem-31696	95	10	are	be	AUX
fbem-31696	95	11	urgently	urgently	ADV
fbem-31696	95	12	needed	need	VERB
fbem-31696	95	13	to	to	PART
fbem-31696	95	14	meet	meet	VERB
fbem-31696	95	15	the	the	DET
fbem-31696	95	16	demand	demand	NOUN
fbem-31696	95	17	for	for	ADP
fbem-31696	95	18	deep	deep	ADJ
fbem-31696	95	19	data	datum	NOUN
fbem-31696	95	20	mining	mining	NOUN
fbem-31696	95	21	.	.	PUNCT
fbem-31696	96	1	these	these	DET
fbem-31696	96	2	challenges	challenge	NOUN
fbem-31696	96	3	need	need	VERB
fbem-31696	96	4	to	to	PART
fbem-31696	96	5	be	be	AUX
fbem-31696	96	6	systematically	systematically	ADV
fbem-31696	96	7	addressed	address	VERB
fbem-31696	96	8	from	from	ADP
fbem-31696	96	9	multiple	multiple	ADJ
fbem-31696	96	10	dimensions	dimension	NOUN
fbem-31696	96	11	such	such	ADJ
fbem-31696	96	12	as	as	ADP
fbem-31696	96	13	technology	technology	NOUN
fbem-31696	96	14	research	research	NOUN
fbem-31696	96	15	and	and	CCONJ
fbem-31696	96	16	development	development	NOUN
fbem-31696	96	17	,	,	PUNCT
fbem-31696	96	18	talent	talent	NOUN
fbem-31696	96	19	cultivation	cultivation	NOUN
fbem-31696	96	20	,	,	PUNCT
fbem-31696	96	21	and	and	CCONJ
fbem-31696	96	22	cost	cost	VERB
fbem-31696	96	23	optimization	optimization	NOUN
fbem-31696	96	24	to	to	PART
fbem-31696	96	25	promote	promote	VERB
fbem-31696	96	26	the	the	DET
fbem-31696	96	27	practical	practical	ADJ
fbem-31696	96	28	application	application	NOUN
fbem-31696	96	29	and	and	CCONJ
fbem-31696	96	30	development	development	NOUN
fbem-31696	96	31	of	of	ADP
fbem-31696	96	32	big	big	ADJ
fbem-31696	96	33	data	datum	NOUN
fbem-31696	96	34	auditing	auditing	NOUN
fbem-31696	96	35	.	.	PUNCT
fbem-31696	97	1	5.3	5.3	NUM
fbem-31696	97	2	.	.	PUNCT
fbem-31696	97	3	security	security	NOUN
fbem-31696	97	4	challenges	challenge	VERB
fbem-31696	97	5	the	the	DET
fbem-31696	97	6	issues	issue	NOUN
fbem-31696	97	7	of	of	ADP
fbem-31696	97	8	data	datum	NOUN
fbem-31696	97	9	security	security	NOUN
fbem-31696	97	10	and	and	CCONJ
fbem-31696	97	11	privacy	privacy	NOUN
fbem-31696	97	12	protection	protection	NOUN
fbem-31696	97	13	should	should	AUX
fbem-31696	97	14	not	not	PART
fbem-31696	97	15	be	be	AUX
fbem-31696	97	16	underestimated	underestimate	VERB
fbem-31696	97	17	.	.	PUNCT
fbem-31696	98	1	in	in	ADP
fbem-31696	98	2	the	the	DET
fbem-31696	98	3	context	context	NOUN
fbem-31696	98	4	of	of	ADP
fbem-31696	98	5	big	big	ADJ
fbem-31696	98	6	data	datum	NOUN
fbem-31696	98	7	,	,	PUNCT
fbem-31696	98	8	auditing	auditing	NOUN
fbem-31696	98	9	has	have	AUX
fbem-31696	98	10	become	become	VERB
fbem-31696	98	11	increasingly	increasingly	ADV
fbem-31696	98	12	reliant	reliant	ADJ
fbem-31696	98	13	on	on	ADP
fbem-31696	98	14	data	datum	NOUN
fbem-31696	98	15	.	.	PUNCT
fbem-31696	99	1	audit	audit	NOUN
fbem-31696	99	2	departments	department	NOUN
fbem-31696	99	3	need	need	VERB
fbem-31696	99	4	to	to	PART
fbem-31696	99	5	collect	collect	VERB
fbem-31696	99	6	a	a	DET
fbem-31696	99	7	large	large	ADJ
fbem-31696	99	8	amount	amount	NOUN
fbem-31696	99	9	of	of	ADP
fbem-31696	99	10	sensitive	sensitive	ADJ
fbem-31696	99	11	and	and	CCONJ
fbem-31696	99	12	confidential	confidential	ADJ
fbem-31696	99	13	data	datum	NOUN
fbem-31696	99	14	from	from	ADP
fbem-31696	99	15	audited	audit	VERB
fbem-31696	99	16	entities	entity	NOUN
fbem-31696	99	17	,	,	PUNCT
fbem-31696	99	18	which	which	PRON
fbem-31696	99	19	is	be	AUX
fbem-31696	99	20	stored	store	VERB
fbem-31696	99	21	in	in	ADP
fbem-31696	99	22	information	information	NOUN
fbem-31696	99	23	systems	system	NOUN
fbem-31696	99	24	and	and	CCONJ
fbem-31696	99	25	poses	pose	VERB
fbem-31696	99	26	significant	significant	ADJ
fbem-31696	99	27	security	security	NOUN
fbem-31696	99	28	risks	risk	NOUN
fbem-31696	99	29	.	.	PUNCT
fbem-31696	100	1	hacker	hacker	NOUN
fbem-31696	100	2	attacks	attack	NOUN
fbem-31696	100	3	,	,	PUNCT
fbem-31696	100	4	system	system	NOUN
fbem-31696	100	5	failures	failure	NOUN
fbem-31696	100	6	,	,	PUNCT
fbem-31696	100	7	and	and	CCONJ
fbem-31696	100	8	personnel	personnel	NOUN
fbem-31696	100	9	negligence	negligence	NOUN
fbem-31696	100	10	can	can	AUX
fbem-31696	100	11	all	all	PRON
fbem-31696	100	12	lead	lead	VERB
fbem-31696	100	13	to	to	ADP
fbem-31696	100	14	data	data	NOUN
fbem-31696	100	15	leakage	leakage	NOUN
fbem-31696	100	16	or	or	CCONJ
fbem-31696	100	17	loss	loss	NOUN
fbem-31696	100	18	,	,	PUNCT
fbem-31696	100	19	which	which	PRON
fbem-31696	100	20	not	not	PART
fbem-31696	100	21	only	only	ADV
fbem-31696	100	22	causes	cause	VERB
fbem-31696	100	23	economic	economic	ADJ
fbem-31696	100	24	losses	loss	NOUN
fbem-31696	100	25	and	and	CCONJ
fbem-31696	100	26	reputation	reputation	NOUN
fbem-31696	100	27	damage	damage	NOUN
fbem-31696	100	28	to	to	ADP
fbem-31696	100	29	the	the	DET
fbem-31696	100	30	audited	audit	VERB
fbem-31696	100	31	entity	entity	NOUN
fbem-31696	100	32	,	,	PUNCT
fbem-31696	100	33	affects	affect	VERB
fbem-31696	100	34	its	its	PRON
fbem-31696	100	35	decision	decision	NOUN
fbem-31696	100	36	-	-	PUNCT
fbem-31696	100	37	making	make	VERB
fbem-31696	100	38	and	and	CCONJ
fbem-31696	100	39	accounting	account	VERB
fbem-31696	100	40	information	information	NOUN
fbem-31696	100	41	authenticity	authenticity	NOUN
fbem-31696	100	42	,	,	PUNCT
fbem-31696	100	43	but	but	CCONJ
fbem-31696	100	44	also	also	ADV
fbem-31696	100	45	weakens	weaken	VERB
fbem-31696	100	46	the	the	DET
fbem-31696	100	47	reliability	reliability	NOUN
fbem-31696	100	48	of	of	ADP
fbem-31696	100	49	audit	audit	NOUN
fbem-31696	100	50	evidence	evidence	NOUN
fbem-31696	100	51	,	,	PUNCT
fbem-31696	100	52	damages	damage	VERB
fbem-31696	100	53	the	the	DET
fbem-31696	100	54	credibility	credibility	NOUN
fbem-31696	100	55	and	and	CCONJ
fbem-31696	100	56	authority	authority	NOUN
fbem-31696	100	57	of	of	ADP
fbem-31696	100	58	audit	audit	NOUN
fbem-31696	100	59	institutions	institution	NOUN
fbem-31696	100	60	,	,	PUNCT
fbem-31696	100	61	and	and	CCONJ
fbem-31696	100	62	even	even	ADV
fbem-31696	100	63	triggers	trigger	VERB
fbem-31696	100	64	legal	legal	ADJ
fbem-31696	100	65	disputes	dispute	NOUN
fbem-31696	100	66	and	and	CCONJ
fbem-31696	100	67	regulatory	regulatory	ADJ
fbem-31696	100	68	penalties	penalty	NOUN
fbem-31696	100	69	[	[	X
fbem-31696	100	70	8	8	NUM
fbem-31696	100	71	]	]	PUNCT
fbem-31696	100	72	.	.	PUNCT
fbem-31696	101	1	therefore	therefore	ADV
fbem-31696	101	2	,	,	PUNCT
fbem-31696	101	3	data	datum	NOUN
fbem-31696	101	4	security	security	NOUN
fbem-31696	101	5	has	have	AUX
fbem-31696	101	6	become	become	VERB
fbem-31696	101	7	a	a	DET
fbem-31696	101	8	key	key	ADJ
fbem-31696	101	9	challenge	challenge	NOUN
fbem-31696	101	10	that	that	PRON
fbem-31696	101	11	needs	need	VERB
fbem-31696	101	12	to	to	PART
fbem-31696	101	13	be	be	AUX
fbem-31696	101	14	urgently	urgently	ADV
fbem-31696	101	15	addressed	address	VERB
fbem-31696	101	16	in	in	ADP
fbem-31696	101	17	big	big	ADJ
fbem-31696	101	18	data	datum	NOUN
fbem-31696	101	19	auditing	auditing	NOUN
fbem-31696	101	20	.	.	PUNCT
fbem-31696	102	1	6	6	X
fbem-31696	102	2	.	.	PUNCT
fbem-31696	102	3	strategies	strategy	NOUN
fbem-31696	102	4	to	to	PART
fbem-31696	102	5	address	address	VERB
fbem-31696	102	6	audit	audit	NOUN
fbem-31696	102	7	challenges	challenge	NOUN
fbem-31696	102	8	in	in	ADP
fbem-31696	102	9	the	the	DET
fbem-31696	102	10	era	era	NOUN
fbem-31696	102	11	of	of	ADP
fbem-31696	102	12	big	big	ADJ
fbem-31696	102	13	data	datum	NOUN
fbem-31696	102	14	6.1	6.1	NUM
fbem-31696	102	15	.	.	PUNCT
fbem-31696	103	1	technical	technical	ADJ
fbem-31696	103	2	aspect	aspect	NOUN
fbem-31696	103	3	(	(	PUNCT
fbem-31696	103	4	1	1	X
fbem-31696	103	5	)	)	PUNCT
fbem-31696	103	6	strengthen	strengthen	VERB
fbem-31696	103	7	the	the	DET
fbem-31696	103	8	research	research	NOUN
fbem-31696	103	9	and	and	CCONJ
fbem-31696	103	10	development	development	NOUN
fbem-31696	103	11	of	of	ADP
fbem-31696	103	12	data	datum	NOUN
fbem-31696	103	13	storage	storage	NOUN
fbem-31696	103	14	and	and	CCONJ
fbem-31696	103	15	management	management	NOUN
fbem-31696	103	16	technologies	technology	NOUN
fbem-31696	103	17	.	.	PUNCT
fbem-31696	104	1	audit	audit	NOUN
fbem-31696	104	2	institutions	institution	NOUN
fbem-31696	104	3	should	should	AUX
fbem-31696	104	4	increase	increase	VERB
fbem-31696	104	5	their	their	PRON
fbem-31696	104	6	investment	investment	NOUN
fbem-31696	104	7	in	in	ADP
fbem-31696	104	8	research	research	NOUN
fbem-31696	104	9	and	and	CCONJ
fbem-31696	104	10	development	development	NOUN
fbem-31696	104	11	of	of	ADP
fbem-31696	104	12	data	datum	NOUN
fbem-31696	104	13	storage	storage	NOUN
fbem-31696	104	14	and	and	CCONJ
fbem-31696	104	15	management	management	NOUN
fbem-31696	104	16	technologies	technology	NOUN
fbem-31696	104	17	,	,	PUNCT
fbem-31696	104	18	and	and	CCONJ
fbem-31696	104	19	explore	explore	VERB
fbem-31696	104	20	storage	storage	NOUN
fbem-31696	104	21	architectures	architecture	NOUN
fbem-31696	104	22	and	and	CCONJ
fbem-31696	104	23	management	management	NOUN
fbem-31696	104	24	models	model	NOUN
fbem-31696	104	25	suitable	suitable	ADJ
fbem-31696	104	26	for	for	ADP
fbem-31696	104	27	big	big	ADJ
fbem-31696	104	28	data	datum	NOUN
fbem-31696	104	29	auditing	auditing	NOUN
fbem-31696	104	30	.	.	PUNCT
fbem-31696	105	1	for	for	ADP
fbem-31696	105	2	example	example	NOUN
fbem-31696	105	3	,	,	PUNCT
fbem-31696	105	4	using	use	VERB
fbem-31696	105	5	technologies	technology	NOUN
fbem-31696	105	6	such	such	ADJ
fbem-31696	105	7	as	as	ADP
fbem-31696	105	8	cloud	cloud	NOUN
fbem-31696	105	9	computing	computing	NOUN
fbem-31696	105	10	and	and	CCONJ
fbem-31696	105	11	big	big	ADJ
fbem-31696	105	12	data	datum	NOUN
fbem-31696	105	13	platforms	platform	NOUN
fbem-31696	105	14	to	to	PART
fbem-31696	105	15	achieve	achieve	VERB
fbem-31696	105	16	efficient	efficient	ADJ
fbem-31696	105	17	storage	storage	NOUN
fbem-31696	105	18	and	and	CCONJ
fbem-31696	105	19	fast	fast	ADJ
fbem-31696	105	20	querying	querying	NOUN
fbem-31696	105	21	of	of	ADP
fbem-31696	105	22	data	datum	NOUN
fbem-31696	105	23	.	.	PUNCT
fbem-31696	106	1	at	at	ADP
fbem-31696	106	2	the	the	DET
fbem-31696	106	3	same	same	ADJ
fbem-31696	106	4	time	time	NOUN
fbem-31696	106	5	,	,	PUNCT
fbem-31696	106	6	establish	establish	VERB
fbem-31696	106	7	data	datum	NOUN
fbem-31696	106	8	backup	backup	NOUN
fbem-31696	106	9	and	and	CCONJ
fbem-31696	106	10	recovery	recovery	NOUN
fbem-31696	106	11	mechanisms	mechanism	NOUN
fbem-31696	106	12	to	to	PART
fbem-31696	106	13	ensure	ensure	VERB
fbem-31696	106	14	the	the	DET
fbem-31696	106	15	security	security	NOUN
fbem-31696	106	16	and	and	CCONJ
fbem-31696	106	17	reliability	reliability	NOUN
fbem-31696	106	18	of	of	ADP
fbem-31696	106	19	data	datum	NOUN
fbem-31696	106	20	.	.	PUNCT
fbem-31696	107	1	(	(	PUNCT
fbem-31696	107	2	2	2	X
fbem-31696	107	3	)	)	PUNCT
fbem-31696	107	4	improve	improve	VERB
fbem-31696	107	5	the	the	DET
fbem-31696	107	6	level	level	NOUN
fbem-31696	107	7	of	of	ADP
fbem-31696	107	8	data	datum	NOUN
fbem-31696	107	9	analysis	analysis	NOUN
fbem-31696	107	10	technology	technology	NOUN
fbem-31696	107	11	.	.	PUNCT
fbem-31696	108	1	audit	audit	NOUN
fbem-31696	108	2	institutions	institution	NOUN
fbem-31696	108	3	can	can	AUX
fbem-31696	108	4	collaborate	collaborate	VERB
fbem-31696	108	5	with	with	ADP
fbem-31696	108	6	universities	university	NOUN
fbem-31696	108	7	and	and	CCONJ
fbem-31696	108	8	research	research	NOUN
fbem-31696	108	9	institutions	institution	NOUN
fbem-31696	108	10	to	to	PART
fbem-31696	108	11	conduct	conduct	VERB
fbem-31696	108	12	research	research	NOUN
fbem-31696	108	13	and	and	CCONJ
fbem-31696	108	14	application	application	NOUN
fbem-31696	108	15	of	of	ADP
fbem-31696	108	16	data	datum	NOUN
fbem-31696	108	17	analysis	analysis	NOUN
fbem-31696	108	18	techniques	technique	NOUN
fbem-31696	108	19	.	.	PUNCT
fbem-31696	109	1	introduce	introduce	VERB
fbem-31696	109	2	advanced	advanced	ADJ
fbem-31696	109	3	data	datum	NOUN
fbem-31696	109	4	analysis	analysis	NOUN
fbem-31696	109	5	tools	tool	NOUN
fbem-31696	109	6	and	and	CCONJ
fbem-31696	109	7	algorithms	algorithm	NOUN
fbem-31696	109	8	to	to	PART
fbem-31696	109	9	cultivate	cultivate	VERB
fbem-31696	109	10	auditors	auditor	NOUN
fbem-31696	109	11	'	'	PART
fbem-31696	109	12	data	datum	NOUN
fbem-31696	109	13	analysis	analysis	NOUN
fbem-31696	109	14	skills	skill	NOUN
fbem-31696	109	15	.	.	PUNCT
fbem-31696	110	1	in	in	ADP
fbem-31696	110	2	addition	addition	NOUN
fbem-31696	110	3	,	,	PUNCT
fbem-31696	110	4	a	a	DET
fbem-31696	110	5	data	data	NOUN
fbem-31696	110	6	analysis	analysis	NOUN
fbem-31696	110	7	model	model	NOUN
fbem-31696	110	8	library	library	NOUN
fbem-31696	110	9	can	can	AUX
fbem-31696	110	10	be	be	AUX
fbem-31696	110	11	established	establish	VERB
fbem-31696	110	12	to	to	PART
fbem-31696	110	13	standardize	standardize	VERB
fbem-31696	110	14	and	and	CCONJ
fbem-31696	110	15	modularize	modularize	VERB
fbem-31696	110	16	commonly	commonly	ADV
fbem-31696	110	17	used	use	VERB
fbem-31696	110	18	data	datum	NOUN
fbem-31696	110	19	analysis	analysis	NOUN
fbem-31696	110	20	models	model	NOUN
fbem-31696	110	21	,	,	PUNCT
fbem-31696	110	22	making	make	VERB
fbem-31696	110	23	it	it	PRON
fbem-31696	110	24	convenient	convenient	ADJ
fbem-31696	110	25	for	for	SCONJ
fbem-31696	110	26	auditors	auditor	NOUN
fbem-31696	110	27	to	to	PART
fbem-31696	110	28	use	use	VERB
fbem-31696	110	29	.	.	PUNCT
fbem-31696	111	1	research	research	NOUN
fbem-31696	111	2	and	and	CCONJ
fbem-31696	111	3	establish	establish	VERB
fbem-31696	111	4	a	a	DET
fbem-31696	111	5	big	big	ADJ
fbem-31696	111	6	data	data	NOUN
fbem-31696	111	7	audit	audit	NOUN
fbem-31696	111	8	methodology	methodology	NOUN
fbem-31696	111	9	system	system	NOUN
fbem-31696	111	10	that	that	PRON
fbem-31696	111	11	balances	balance	VERB
fbem-31696	111	12	risk	risk	NOUN
fbem-31696	111	13	and	and	CCONJ
fbem-31696	111	14	return	return	VERB
fbem-31696	111	15	,	,	PUNCT
fbem-31696	111	16	with	with	ADP
fbem-31696	111	17	a	a	DET
fbem-31696	111	18	positive	positive	ADJ
fbem-31696	111	19	net	net	ADJ
fbem-31696	111	20	return	return	NOUN
fbem-31696	111	21	,	,	PUNCT
fbem-31696	111	22	by	by	ADP
fbem-31696	111	23	examining	examine	VERB
fbem-31696	111	24	the	the	DET
fbem-31696	111	25	business	business	NOUN
fbem-31696	111	26	flow	flow	NOUN
fbem-31696	111	27	of	of	ADP
fbem-31696	111	28	the	the	DET
fbem-31696	111	29	audited	audit	VERB
fbem-31696	111	30	entity	entity	NOUN
fbem-31696	111	31	through	through	ADP
fbem-31696	111	32	information	information	NOUN
fbem-31696	111	33	flow	flow	NOUN
fbem-31696	111	34	,	,	PUNCT
fbem-31696	111	35	data	data	NOUN
fbem-31696	111	36	flow	flow	NOUN
fbem-31696	111	37	,	,	PUNCT
fbem-31696	111	38	and	and	CCONJ
fbem-31696	111	39	digital	digital	ADJ
fbem-31696	111	40	flow	flow	NOUN
fbem-31696	111	41	to	to	PART
fbem-31696	111	42	solidify	solidify	VERB
fbem-31696	111	43	the	the	DET
fbem-31696	111	44	foundation	foundation	NOUN
fbem-31696	111	45	of	of	ADP
fbem-31696	111	46	big	big	ADJ
fbem-31696	111	47	data	datum	NOUN
fbem-31696	111	48	audit	audit	NOUN
fbem-31696	112	1	[	[	X
fbem-31696	112	2	9	9	NUM
fbem-31696	112	3	]	]	PUNCT
fbem-31696	112	4	.	.	PUNCT
fbem-31696	113	1	encourage	encourage	VERB
fbem-31696	113	2	the	the	DET
fbem-31696	113	3	study	study	NOUN
fbem-31696	113	4	of	of	ADP
fbem-31696	113	5	alternative	alternative	ADJ
fbem-31696	113	6	variables	variable	NOUN
fbem-31696	113	7	for	for	ADP
fbem-31696	113	8	big	big	ADJ
fbem-31696	113	9	data	datum	NOUN
fbem-31696	113	10	audit	audit	NOUN
fbem-31696	113	11	and	and	CCONJ
fbem-31696	113	12	establish	establish	VERB
fbem-31696	113	13	relevant	relevant	ADJ
fbem-31696	113	14	empirical	empirical	ADJ
fbem-31696	113	15	models	model	NOUN
fbem-31696	113	16	,	,	PUNCT
fbem-31696	113	17	which	which	PRON
fbem-31696	113	18	will	will	AUX
fbem-31696	113	19	help	help	VERB
fbem-31696	113	20	to	to	PART
fbem-31696	113	21	test	test	VERB
fbem-31696	113	22	the	the	DET
fbem-31696	113	23	mechanism	mechanism	NOUN
fbem-31696	113	24	,	,	PUNCT
fbem-31696	113	25	path	path	NOUN
fbem-31696	113	26	,	,	PUNCT
fbem-31696	113	27	and	and	CCONJ
fbem-31696	113	28	effectiveness	effectiveness	NOUN
fbem-31696	113	29	of	of	ADP
fbem-31696	113	30	big	big	ADJ
fbem-31696	113	31	data	datum	NOUN
fbem-31696	113	32	audit	audit	NOUN
fbem-31696	113	33	[	[	X
fbem-31696	113	34	10	10	NUM
fbem-31696	113	35	]	]	PUNCT
fbem-31696	113	36	.	.	PUNCT
fbem-31696	114	1	(	(	PUNCT
fbem-31696	114	2	3	3	X
fbem-31696	114	3	)	)	PUNCT
fbem-31696	114	4	strengthen	strengthen	VERB
fbem-31696	114	5	data	data	NOUN
fbem-31696	114	6	security	security	NOUN
fbem-31696	114	7	and	and	CCONJ
fbem-31696	114	8	privacy	privacy	NOUN
fbem-31696	114	9	protection	protection	NOUN
fbem-31696	114	10	measures	measure	NOUN
fbem-31696	114	11	.	.	PUNCT
fbem-31696	115	1	audit	audit	NOUN
fbem-31696	115	2	institutions	institution	NOUN
fbem-31696	115	3	should	should	AUX
fbem-31696	115	4	establish	establish	VERB
fbem-31696	115	5	a	a	DET
fbem-31696	115	6	sound	sound	ADJ
fbem-31696	115	7	and	and	CCONJ
fbem-31696	115	8	rigorous	rigorous	ADJ
fbem-31696	115	9	data	datum	NOUN
fbem-31696	115	10	security	security	NOUN
fbem-31696	115	11	management	management	NOUN
fbem-31696	115	12	system	system	NOUN
fbem-31696	115	13	,	,	PUNCT
fbem-31696	115	14	formulate	formulate	VERB
fbem-31696	115	15	strict	strict	ADJ
fbem-31696	115	16	data	datum	NOUN
fbem-31696	115	17	access	access	NOUN
fbem-31696	115	18	permissions	permission	NOUN
fbem-31696	115	19	and	and	CCONJ
fbem-31696	115	20	data	datum	NOUN
fbem-31696	115	21	usage	usage	NOUN
fbem-31696	115	22	standards	standard	NOUN
fbem-31696	115	23	.	.	PUNCT
fbem-31696	116	1	encrypt	encrypt	VERB
fbem-31696	116	2	sensitive	sensitive	ADJ
fbem-31696	116	3	data	datum	NOUN
fbem-31696	116	4	using	use	VERB
fbem-31696	116	5	encryption	encryption	NOUN
fbem-31696	116	6	technology	technology	NOUN
fbem-31696	116	7	to	to	PART
fbem-31696	116	8	ensure	ensure	VERB
fbem-31696	116	9	its	its	PRON
fbem-31696	116	10	security	security	NOUN
fbem-31696	116	11	during	during	ADP
fbem-31696	116	12	transmission	transmission	NOUN
fbem-31696	116	13	and	and	CCONJ
fbem-31696	116	14	storage	storage	NOUN
fbem-31696	116	15	.	.	PUNCT
fbem-31696	117	1	strict	strict	ADJ
fbem-31696	117	2	user	user	NOUN
fbem-31696	117	3	access	access	NOUN
fbem-31696	117	4	permissions	permission	NOUN
fbem-31696	117	5	and	and	CCONJ
fbem-31696	117	6	identity	identity	NOUN
fbem-31696	117	7	authentication	authentication	NOUN
fbem-31696	117	8	management	management	NOUN
fbem-31696	117	9	measures	measure	NOUN
fbem-31696	117	10	can	can	AUX
fbem-31696	117	11	also	also	ADV
fbem-31696	117	12	be	be	AUX
fbem-31696	117	13	implemented	implement	VERB
fbem-31696	117	14	to	to	PART
fbem-31696	117	15	effectively	effectively	ADV
fbem-31696	117	16	maintain	maintain	VERB
fbem-31696	117	17	the	the	DET
fbem-31696	117	18	confidentiality	confidentiality	NOUN
fbem-31696	117	19	and	and	CCONJ
fbem-31696	117	20	integrity	integrity	NOUN
fbem-31696	117	21	of	of	ADP
fbem-31696	117	22	various	various	ADJ
fbem-31696	117	23	financial	financial	ADJ
fbem-31696	117	24	and	and	CCONJ
fbem-31696	117	25	business	business	NOUN
fbem-31696	117	26	data	datum	NOUN
fbem-31696	117	27	.	.	PUNCT
fbem-31696	118	1	in	in	ADP
fbem-31696	118	2	addition	addition	NOUN
fbem-31696	118	3	,	,	PUNCT
fbem-31696	118	4	regularly	regularly	ADV
fbem-31696	118	5	backup	backup	VERB
fbem-31696	118	6	and	and	CCONJ
fbem-31696	118	7	manage	manage	VERB
fbem-31696	118	8	data	datum	NOUN
fbem-31696	118	9	,	,	PUNCT
fbem-31696	118	10	and	and	CCONJ
fbem-31696	118	11	store	store	NOUN
fbem-31696	118	12	backup	backup	ADJ
fbem-31696	118	13	data	datum	NOUN
fbem-31696	118	14	in	in	ADP
fbem-31696	118	15	a	a	DET
fbem-31696	118	16	secure	secure	ADJ
fbem-31696	118	17	location	location	NOUN
fbem-31696	118	18	to	to	PART
fbem-31696	118	19	avoid	avoid	VERB
fbem-31696	118	20	data	datum	NOUN
fbem-31696	118	21	leakage	leakage	NOUN
fbem-31696	118	22	and	and	CCONJ
fbem-31696	118	23	loss	loss	NOUN
fbem-31696	118	24	issues	issue	NOUN
fbem-31696	118	25	.	.	PUNCT
fbem-31696	119	1	at	at	ADP
fbem-31696	119	2	the	the	DET
fbem-31696	119	3	same	same	ADJ
fbem-31696	119	4	time	time	NOUN
fbem-31696	119	5	,	,	PUNCT
fbem-31696	119	6	strengthen	strengthen	VERB
fbem-31696	119	7	data	data	NOUN
fbem-31696	119	8	security	security	NOUN
fbem-31696	119	9	training	training	NOUN
fbem-31696	119	10	for	for	ADP
fbem-31696	119	11	auditors	auditor	NOUN
fbem-31696	119	12	to	to	PART
fbem-31696	119	13	enhance	enhance	VERB
fbem-31696	119	14	their	their	PRON
fbem-31696	119	15	awareness	awareness	NOUN
fbem-31696	119	16	of	of	ADP
fbem-31696	119	17	data	datum	NOUN
fbem-31696	119	18	security	security	NOUN
fbem-31696	119	19	and	and	CCONJ
fbem-31696	119	20	prevention	prevention	NOUN
fbem-31696	119	21	capabilities	capability	NOUN
fbem-31696	119	22	.	.	PUNCT
fbem-31696	120	1	6.2	6.2	NUM
fbem-31696	120	2	.	.	PUNCT
fbem-31696	120	3	talent	talent	NOUN
fbem-31696	120	4	level	level	NOUN
fbem-31696	120	5	(	(	PUNCT
fbem-31696	120	6	1	1	X
fbem-31696	120	7	)	)	PUNCT
fbem-31696	120	8	strengthen	strengthen	VERB
fbem-31696	120	9	composite	composite	ADJ
fbem-31696	120	10	talents	talent	NOUN
fbem-31696	120	11	and	and	CCONJ
fbem-31696	120	12	optimize	optimize	VERB
fbem-31696	120	13	the	the	DET
fbem-31696	120	14	education	education	NOUN
fbem-31696	120	15	system	system	NOUN
fbem-31696	120	16	.	.	PUNCT
fbem-31696	121	1	the	the	DET
fbem-31696	121	2	introduction	introduction	NOUN
fbem-31696	121	3	and	and	CCONJ
fbem-31696	121	4	training	training	NOUN
fbem-31696	121	5	of	of	ADP
fbem-31696	121	6	audit	audit	NOUN
fbem-31696	121	7	institutions	institution	NOUN
fbem-31696	121	8	should	should	AUX
fbem-31696	121	9	develop	develop	VERB
fbem-31696	121	10	talent	talent	NOUN
fbem-31696	121	11	introduction	introduction	NOUN
fbem-31696	121	12	plans	plan	NOUN
fbem-31696	121	13	to	to	PART
fbem-31696	121	14	attract	attract	VERB
fbem-31696	121	15	composite	composite	ADJ
fbem-31696	121	16	talents	talent	NOUN
fbem-31696	121	17	who	who	PRON
fbem-31696	121	18	understand	understand	VERB
fbem-31696	121	19	both	both	DET
fbem-31696	121	20	auditing	auditing	NOUN
fbem-31696	121	21	and	and	CCONJ
fbem-31696	121	22	information	information	NOUN
fbem-31696	121	23	technology	technology	NOUN
fbem-31696	121	24	to	to	PART
fbem-31696	121	25	join	join	VERB
fbem-31696	121	26	.	.	PUNCT
fbem-31696	122	1	at	at	ADP
fbem-31696	122	2	the	the	DET
fbem-31696	122	3	same	same	ADJ
fbem-31696	122	4	time	time	NOUN
fbem-31696	122	5	,	,	PUNCT
fbem-31696	122	6	we	we	PRON
fbem-31696	122	7	will	will	AUX
fbem-31696	122	8	strengthen	strengthen	VERB
fbem-31696	122	9	the	the	DET
fbem-31696	122	10	training	training	NOUN
fbem-31696	122	11	of	of	ADP
fbem-31696	122	12	existing	exist	VERB
fbem-31696	122	13	auditors	auditor	NOUN
fbem-31696	122	14	and	and	CCONJ
fbem-31696	122	15	enhance	enhance	VERB
fbem-31696	122	16	their	their	PRON
fbem-31696	122	17	information	information	NOUN
fbem-31696	122	18	technology	technology	NOUN
fbem-31696	122	19	and	and	CCONJ
fbem-31696	122	20	data	datum	NOUN
fbem-31696	122	21	analysis	analysis	NOUN
fbem-31696	122	22	capabilities	capability	NOUN
fbem-31696	122	23	through	through	ADP
fbem-31696	122	24	internal	internal	ADJ
fbem-31696	122	25	training	training	NOUN
fbem-31696	122	26	,	,	PUNCT
fbem-31696	122	27	external	external	ADJ
fbem-31696	122	28	training	training	NOUN
fbem-31696	122	29	,	,	PUNCT
fbem-31696	122	30	academic	academic	ADJ
fbem-31696	122	31	exchanges	exchange	NOUN
fbem-31696	122	32	,	,	PUNCT
fbem-31696	122	33	and	and	CCONJ
fbem-31696	122	34	other	other	ADJ
fbem-31696	122	35	means	mean	NOUN
fbem-31696	122	36	.	.	PUNCT
fbem-31696	123	1	(	(	PUNCT
fbem-31696	123	2	2	2	X
fbem-31696	123	3	)	)	PUNCT
fbem-31696	123	4	establish	establish	VERB
fbem-31696	123	5	a	a	DET
fbem-31696	123	6	talent	talent	NOUN
fbem-31696	123	7	incentive	incentive	NOUN
fbem-31696	123	8	mechanism	mechanism	NOUN
fbem-31696	123	9	.	.	PUNCT
fbem-31696	124	1	in	in	ADP
fbem-31696	124	2	order	order	NOUN
fbem-31696	124	3	to	to	PART
fbem-31696	124	4	retain	retain	VERB
fbem-31696	124	5	and	and	CCONJ
fbem-31696	124	6	attract	attract	VERB
fbem-31696	124	7	outstanding	outstanding	ADJ
fbem-31696	124	8	talents	talent	NOUN
fbem-31696	124	9	,	,	PUNCT
fbem-31696	124	10	audit	audit	NOUN
fbem-31696	124	11	institutions	institution	NOUN
fbem-31696	124	12	should	should	AUX
fbem-31696	124	13	establish	establish	VERB
fbem-31696	124	14	a	a	DET
fbem-31696	124	15	sound	sound	ADJ
fbem-31696	124	16	talent	talent	NOUN
fbem-31696	124	17	incentive	incentive	NOUN
fbem-31696	124	18	mechanism	mechanism	NOUN
fbem-31696	124	19	.	.	PUNCT
fbem-31696	125	1	provide	provide	VERB
fbem-31696	125	2	competitive	competitive	ADJ
fbem-31696	125	3	salary	salary	NOUN
fbem-31696	125	4	and	and	CCONJ
fbem-31696	125	5	benefits	benefit	NOUN
fbem-31696	125	6	,	,	PUNCT
fbem-31696	125	7	good	good	ADJ
fbem-31696	125	8	career	career	NOUN
fbem-31696	125	9	development	development	NOUN
fbem-31696	125	10	space	space	NOUN
fbem-31696	125	11	and	and	CCONJ
fbem-31696	125	12	working	working	NOUN
fbem-31696	125	13	environment	environment	NOUN
fbem-31696	125	14	,	,	PUNCT
fbem-31696	125	15	and	and	CCONJ
fbem-31696	125	16	give	give	VERB
fbem-31696	125	17	appropriate	appropriate	ADJ
fbem-31696	125	18	rewards	reward	NOUN
fbem-31696	125	19	to	to	ADP
fbem-31696	125	20	personnel	personnel	NOUN
fbem-31696	125	21	who	who	PRON
fbem-31696	125	22	have	have	AUX
fbem-31696	125	23	made	make	VERB
fbem-31696	125	24	outstanding	outstanding	ADJ
fbem-31696	125	25	contributions	contribution	NOUN
fbem-31696	125	26	in	in	ADP
fbem-31696	125	27	big	big	ADJ
fbem-31696	125	28	data	datum	NOUN
fbem-31696	125	29	auditing	auditing	NOUN
fbem-31696	125	30	to	to	PART
fbem-31696	125	31	stimulate	stimulate	VERB
fbem-31696	125	32	their	their	PRON
fbem-31696	125	33	work	work	NOUN
fbem-31696	125	34	enthusiasm	enthusiasm	NOUN
fbem-31696	125	35	and	and	CCONJ
fbem-31696	125	36	innovative	innovative	ADJ
fbem-31696	125	37	spirit	spirit	NOUN
fbem-31696	125	38	.	.	PUNCT
fbem-31696	126	1	6.3	6.3	NUM
fbem-31696	126	2	.	.	PUNCT
fbem-31696	127	1	institutional	institutional	ADJ
fbem-31696	127	2	level	level	NOUN
fbem-31696	127	3	(	(	PUNCT
fbem-31696	127	4	1	1	X
fbem-31696	127	5	)	)	PUNCT
fbem-31696	127	6	improve	improve	VERB
fbem-31696	127	7	audit	audit	NOUN
fbem-31696	127	8	standards	standard	NOUN
fbem-31696	127	9	and	and	CCONJ
fbem-31696	127	10	guidelines	guideline	NOUN
fbem-31696	127	11	.	.	PUNCT
fbem-31696	128	1	the	the	DET
fbem-31696	128	2	audit	audit	NOUN
fbem-31696	128	3	industry	industry	NOUN
fbem-31696	128	4	association	association	NOUN
fbem-31696	128	5	and	and	CCONJ
fbem-31696	128	6	regulatory	regulatory	ADJ
fbem-31696	128	7	authorities	authority	NOUN
fbem-31696	128	8	should	should	AUX
fbem-31696	128	9	accelerate	accelerate	VERB
fbem-31696	128	10	the	the	DET
fbem-31696	128	11	development	development	NOUN
fbem-31696	128	12	and	and	CCONJ
fbem-31696	128	13	improvement	improvement	NOUN
fbem-31696	128	14	of	of	ADP
fbem-31696	128	15	audit	audit	NOUN
fbem-31696	128	16	standards	standard	NOUN
fbem-31696	128	17	and	and	CCONJ
fbem-31696	128	18	guidelines	guideline	NOUN
fbem-31696	128	19	that	that	PRON
fbem-31696	128	20	are	be	AUX
fbem-31696	128	21	adapted	adapt	VERB
fbem-31696	128	22	to	to	ADP
fbem-31696	128	23	the	the	DET
fbem-31696	128	24	big	big	ADJ
fbem-31696	128	25	data	datum	NOUN
fbem-31696	128	26	environment	environment	NOUN
fbem-31696	128	27	,	,	PUNCT
fbem-31696	128	28	clarify	clarify	VERB
fbem-31696	128	29	audit	audit	NOUN
fbem-31696	128	30	objectives	objective	NOUN
fbem-31696	128	31	,	,	PUNCT
fbem-31696	128	32	procedures	procedure	NOUN
fbem-31696	128	33	,	,	PUNCT
fbem-31696	128	34	methods	method	NOUN
fbem-31696	128	35	,	,	PUNCT
fbem-31696	128	36	and	and	CCONJ
fbem-31696	128	37	reporting	reporting	NOUN
fbem-31696	128	38	standards	standard	NOUN
fbem-31696	128	39	,	,	PUNCT
fbem-31696	128	40	in	in	ADP
fbem-31696	128	41	order	order	NOUN
fbem-31696	128	42	to	to	PART
fbem-31696	128	43	unify	unify	VERB
fbem-31696	128	44	industry	industry	NOUN
fbem-31696	128	45	operational	operational	ADJ
fbem-31696	128	46	behavior	behavior	NOUN
fbem-31696	128	47	and	and	CCONJ
fbem-31696	128	48	enhance	enhance	VERB
fbem-31696	128	49	audit	audit	NOUN
fbem-31696	128	50	quality	quality	NOUN
fbem-31696	128	51	and	and	CCONJ
fbem-31696	128	52	credibility	credibility	NOUN
fbem-31696	128	53	;	;	PUNCT
fbem-31696	128	54	(	(	PUNCT
fbem-31696	128	55	2	2	X
fbem-31696	128	56	)	)	PUNCT
fbem-31696	128	57	promote	promote	VERB
fbem-31696	128	58	the	the	DET
fbem-31696	128	59	construction	construction	NOUN
fbem-31696	128	60	of	of	ADP
fbem-31696	128	61	laws	law	NOUN
fbem-31696	128	62	and	and	CCONJ
fbem-31696	128	63	regulations	regulation	NOUN
fbem-31696	128	64	.	.	PUNCT
fbem-31696	129	1	the	the	DET
fbem-31696	129	2	government	government	NOUN
fbem-31696	129	3	needs	need	VERB
fbem-31696	129	4	to	to	PART
fbem-31696	129	5	improve	improve	VERB
fbem-31696	129	6	laws	law	NOUN
fbem-31696	129	7	and	and	CCONJ
fbem-31696	129	8	regulations	regulation	NOUN
fbem-31696	129	9	in	in	ADP
fbem-31696	129	10	the	the	DET
fbem-31696	129	11	field	field	NOUN
fbem-31696	129	12	of	of	ADP
fbem-31696	129	13	big	big	ADJ
fbem-31696	129	14	data	datum	NOUN
fbem-31696	129	15	,	,	PUNCT
fbem-31696	129	16	clarify	clarify	VERB
fbem-31696	129	17	legal	legal	ADJ
fbem-31696	129	18	documents	document	NOUN
fbem-31696	129	19	such	such	ADJ
fbem-31696	129	20	as	as	ADP
fbem-31696	129	21	data	datum	NOUN
fbem-31696	129	22	ownership	ownership	NOUN
fbem-31696	129	23	,	,	PUNCT
fbem-31696	129	24	usage	usage	NOUN
fbem-31696	129	25	rights	right	NOUN
fbem-31696	129	26	,	,	PUNCT
fbem-31696	129	27	and	and	CCONJ
fbem-31696	129	28	leakage	leakage	NOUN
fbem-31696	129	29	responsibilities	responsibility	NOUN
fbem-31696	129	30	,	,	PUNCT
fbem-31696	129	31	and	and	CCONJ
fbem-31696	129	32	provide	provide	VERB
fbem-31696	129	33	a	a	DET
fbem-31696	129	34	compliance	compliance	NOUN
fbem-31696	129	35	framework	framework	NOUN
fbem-31696	129	36	for	for	ADP
fbem-31696	129	37	big	big	ADJ
fbem-31696	129	38	data	datum	NOUN
fbem-31696	129	39	auditing	auditing	NOUN
fbem-31696	129	40	.	.	PUNCT
fbem-31696	130	1	this	this	PRON
fbem-31696	130	2	not	not	PART
fbem-31696	130	3	only	only	ADV
fbem-31696	130	4	regulates	regulate	VERB
fbem-31696	130	5	the	the	DET
fbem-31696	130	6	behavior	behavior	NOUN
fbem-31696	130	7	of	of	ADP
fbem-31696	130	8	audit	audit	NOUN
fbem-31696	130	9	subjects	subject	NOUN
fbem-31696	130	10	,	,	PUNCT
fbem-31696	130	11	but	but	CCONJ
fbem-31696	130	12	also	also	ADV
fbem-31696	130	13	safeguards	safeguard	VERB
fbem-31696	130	14	the	the	DET
fbem-31696	130	15	legitimate	legitimate	ADJ
fbem-31696	130	16	rights	right	NOUN
fbem-31696	130	17	and	and	CCONJ
fbem-31696	130	18	interests	interest	NOUN
fbem-31696	130	19	of	of	ADP
fbem-31696	130	20	enterprises	enterprise	NOUN
fbem-31696	130	21	and	and	CCONJ
fbem-31696	130	22	individuals	individual	NOUN
fbem-31696	130	23	,	,	PUNCT
fbem-31696	130	24	forming	form	VERB
fbem-31696	130	25	a	a	DET
fbem-31696	130	26	coordinated	coordinated	ADJ
fbem-31696	130	27	support	support	NOUN
fbem-31696	130	28	between	between	ADP
fbem-31696	130	29	institutions	institution	NOUN
fbem-31696	130	30	and	and	CCONJ
fbem-31696	130	31	laws	law	NOUN
fbem-31696	130	32	.	.	PUNCT
fbem-31696	131	1	7	7	X
fbem-31696	131	2	.	.	X
fbem-31696	131	3	conclusion	conclusion	NOUN
fbem-31696	131	4	the	the	DET
fbem-31696	131	5	era	era	NOUN
fbem-31696	131	6	of	of	ADP
fbem-31696	131	7	big	big	ADJ
fbem-31696	131	8	data	datum	NOUN
fbem-31696	131	9	has	have	AUX
fbem-31696	131	10	brought	bring	VERB
fbem-31696	131	11	profound	profound	ADJ
fbem-31696	131	12	changes	change	NOUN
fbem-31696	131	13	to	to	PART
fbem-31696	131	14	audit	audit	VERB
fbem-31696	131	15	work	work	NOUN
fbem-31696	131	16	,	,	PUNCT
fbem-31696	131	17	which	which	PRON
fbem-31696	131	18	is	be	AUX
fbem-31696	131	19	both	both	CCONJ
fbem-31696	131	20	an	an	DET
fbem-31696	131	21	opportunity	opportunity	NOUN
fbem-31696	131	22	and	and	CCONJ
fbem-31696	131	23	a	a	DET
fbem-31696	131	24	challenge	challenge	NOUN
fbem-31696	131	25	.	.	PUNCT
fbem-31696	132	1	at	at	ADP
fbem-31696	132	2	the	the	DET
fbem-31696	132	3	innovation	innovation	NOUN
fbem-31696	132	4	level	level	NOUN
fbem-31696	132	5	,	,	PUNCT
fbem-31696	132	6	the	the	DET
fbem-31696	132	7	innovation	innovation	NOUN
fbem-31696	132	8	of	of	ADP
fbem-31696	132	9	audit	audit	NOUN
fbem-31696	132	10	concepts	concept	NOUN
fbem-31696	132	11	and	and	CCONJ
fbem-31696	132	12	methods	method	NOUN
fbem-31696	132	13	promotes	promote	VERB
fbem-31696	132	14	its	its	PRON
fbem-31696	132	15	transformation	transformation	NOUN
fbem-31696	132	16	towards	towards	ADP
fbem-31696	132	17	value	value	NOUN
fbem-31696	132	18	creation	creation	NOUN
fbem-31696	132	19	and	and	CCONJ
fbem-31696	132	20	dynamic	dynamic	ADJ
fbem-31696	132	21	monitoring	monitoring	NOUN
fbem-31696	132	22	;	;	PUNCT
fbem-31696	132	23	at	at	ADP
fbem-31696	132	24	the	the	DET
fbem-31696	132	25	opportunity	opportunity	NOUN
fbem-31696	132	26	level	level	NOUN
fbem-31696	132	27	,	,	PUNCT
fbem-31696	132	28	big	big	ADJ
fbem-31696	132	29	data	datum	NOUN
fbem-31696	132	30	technology	technology	NOUN
fbem-31696	132	31	helps	help	VERB
fbem-31696	132	32	audit	audit	NOUN
fbem-31696	132	33	achieve	achieve	VERB
fbem-31696	132	34	more	more	ADV
fbem-31696	132	35	comprehensive	comprehensive	ADJ
fbem-31696	132	36	and	and	CCONJ
fbem-31696	132	37	authentic	authentic	ADJ
fbem-31696	132	38	evidence	evidence	NOUN
fbem-31696	132	39	collection	collection	NOUN
fbem-31696	132	40	,	,	PUNCT
fbem-31696	132	41	visualization	visualization	NOUN
fbem-31696	132	42	of	of	ADP
fbem-31696	132	43	audit	audit	NOUN
fbem-31696	132	44	information	information	NOUN
fbem-31696	132	45	presentation	presentation	NOUN
fbem-31696	132	46	,	,	PUNCT
fbem-31696	132	47	and	and	CCONJ
fbem-31696	132	48	more	more	ADV
fbem-31696	132	49	precise	precise	ADJ
fbem-31696	132	50	risk	risk	NOUN
fbem-31696	132	51	prevention	prevention	NOUN
fbem-31696	132	52	and	and	CCONJ
fbem-31696	132	53	control	control	NOUN
fbem-31696	132	54	.	.	PUNCT
fbem-31696	133	1	however	however	ADV
fbem-31696	133	2	,	,	PUNCT
fbem-31696	133	3	the	the	DET
fbem-31696	133	4	scarcity	scarcity	NOUN
fbem-31696	133	5	of	of	ADP
fbem-31696	133	6	versatile	versatile	ADJ
fbem-31696	133	7	talents	talent	NOUN
fbem-31696	133	8	,	,	PUNCT
fbem-31696	133	9	high	high	ADJ
fbem-31696	133	10	19	19	NUM
fbem-31696	133	11	barriers	barrier	NOUN
fbem-31696	133	12	to	to	ADP
fbem-31696	133	13	technological	technological	ADJ
fbem-31696	133	14	application	application	NOUN
fbem-31696	133	15	,	,	PUNCT
fbem-31696	133	16	and	and	CCONJ
fbem-31696	133	17	severe	severe	ADJ
fbem-31696	133	18	situations	situation	NOUN
fbem-31696	133	19	of	of	ADP
fbem-31696	133	20	data	datum	NOUN
fbem-31696	133	21	security	security	NOUN
fbem-31696	133	22	and	and	CCONJ
fbem-31696	133	23	privacy	privacy	NOUN
fbem-31696	133	24	are	be	AUX
fbem-31696	133	25	all	all	PRON
fbem-31696	133	26	real	real	ADJ
fbem-31696	133	27	challenges	challenge	NOUN
fbem-31696	133	28	that	that	PRON
fbem-31696	133	29	constrain	constrain	VERB
fbem-31696	133	30	the	the	DET
fbem-31696	133	31	process	process	NOUN
fbem-31696	133	32	of	of	ADP
fbem-31696	133	33	digitalization	digitalization	NOUN
fbem-31696	133	34	in	in	ADP
fbem-31696	133	35	auditing	auditing	NOUN
fbem-31696	133	36	.	.	PUNCT
fbem-31696	134	1	in	in	ADP
fbem-31696	134	2	the	the	DET
fbem-31696	134	3	future	future	NOUN
fbem-31696	134	4	,	,	PUNCT
fbem-31696	134	5	only	only	ADV
fbem-31696	134	6	through	through	ADP
fbem-31696	134	7	multi	multi	ADJ
fbem-31696	134	8	-	-	ADJ
fbem-31696	134	9	party	party	ADJ
fbem-31696	134	10	collaboration	collaboration	NOUN
fbem-31696	134	11	can	can	AUX
fbem-31696	134	12	we	we	PRON
fbem-31696	134	13	fully	fully	ADV
fbem-31696	134	14	unleash	unleash	VERB
fbem-31696	134	15	the	the	DET
fbem-31696	134	16	value	value	NOUN
fbem-31696	134	17	of	of	ADP
fbem-31696	134	18	big	big	ADJ
fbem-31696	134	19	data	datum	NOUN
fbem-31696	134	20	in	in	ADP
fbem-31696	134	21	the	the	DET
fbem-31696	134	22	field	field	NOUN
fbem-31696	134	23	of	of	ADP
fbem-31696	134	24	auditing	auditing	NOUN
fbem-31696	134	25	,	,	PUNCT
fbem-31696	134	26	promote	promote	VERB
fbem-31696	134	27	sustainable	sustainable	ADJ
fbem-31696	134	28	development	development	NOUN
fbem-31696	134	29	of	of	ADP
fbem-31696	134	30	the	the	DET
fbem-31696	134	31	auditing	auditing	NOUN
fbem-31696	134	32	industry	industry	NOUN
fbem-31696	134	33	in	in	ADP
fbem-31696	134	34	the	the	DET
fbem-31696	134	35	digital	digital	ADJ
fbem-31696	134	36	age	age	NOUN
fbem-31696	134	37	,	,	PUNCT
fbem-31696	134	38	and	and	CCONJ
fbem-31696	134	39	better	well	ADJ
fbem-31696	134	40	fulfill	fulfill	VERB
fbem-31696	134	41	its	its	PRON
fbem-31696	134	42	core	core	NOUN
fbem-31696	134	43	functions	function	NOUN
fbem-31696	134	44	of	of	ADP
fbem-31696	134	45	economic	economic	ADJ
fbem-31696	134	46	supervision	supervision	NOUN
fbem-31696	134	47	and	and	CCONJ
fbem-31696	134	48	risk	risk	NOUN
fbem-31696	134	49	prevention	prevention	NOUN
fbem-31696	134	50	.	.	PUNCT
fbem-31696	135	1	references	reference	NOUN
fbem-31696	135	2	[	[	X
fbem-31696	135	3	1	1	NUM
fbem-31696	135	4	]	]	X
fbem-31696	135	5	yan	yan	PROPN
fbem-31696	135	6	xin	xin	PROPN
fbem-31696	135	7	.	.	PUNCT
fbem-31696	136	1	discussion	discussion	NOUN
fbem-31696	136	2	on	on	ADP
fbem-31696	136	3	the	the	DET
fbem-31696	136	4	role	role	NOUN
fbem-31696	136	5	,	,	PUNCT
fbem-31696	136	6	influence	influence	NOUN
fbem-31696	136	7	and	and	CCONJ
fbem-31696	136	8	reform	reform	NOUN
fbem-31696	136	9	strategy	strategy	NOUN
fbem-31696	136	10	of	of	ADP
fbem-31696	136	11	enterprise	enterprise	NOUN
fbem-31696	136	12	accounting	accounting	NOUN
fbem-31696	136	13	and	and	CCONJ
fbem-31696	136	14	auditing	auditing	NOUN
fbem-31696	136	15	in	in	ADP
fbem-31696	136	16	the	the	DET
fbem-31696	136	17	era	era	NOUN
fbem-31696	136	18	of	of	ADP
fbem-31696	136	19	big	big	ADJ
fbem-31696	136	20	data	datum	NOUN
fbem-31696	137	1	[	[	X
fbem-31696	137	2	j	j	X
fbem-31696	137	3	]	]	X
fbem-31696	137	4	.	.	PUNCT
fbem-31696	138	1	shanghai	shanghai	PROPN
fbem-31696	138	2	business	business	PROPN
fbem-31696	138	3	,	,	PUNCT
fbem-31696	138	4	2024(5):109	2024(5):109	NUM
fbem-31696	138	5	-	-	SYM
fbem-31696	138	6	111	111	NUM
fbem-31696	138	7	.	.	PUNCT
fbem-31696	139	1	[	[	X
fbem-31696	139	2	2	2	NUM
fbem-31696	139	3	]	]	X
fbem-31696	139	4	tian	tian	PROPN
fbem-31696	139	5	jiaming	jiaming	PROPN
fbem-31696	139	6	,	,	PUNCT
fbem-31696	139	7	li	li	PROPN
fbem-31696	139	8	wenlong	wenlong	PROPN
fbem-31696	139	9	,	,	PUNCT
fbem-31696	139	10	tian	tian	PROPN
fbem-31696	139	11	hai	hai	PROPN
fbem-31696	139	12	.	.	PUNCT
fbem-31696	139	13	auditing	auditing	NOUN
fbem-31696	139	14	methods	method	NOUN
fbem-31696	139	15	in	in	ADP
fbem-31696	139	16	the	the	DET
fbem-31696	139	17	context	context	NOUN
fbem-31696	139	18	of	of	ADP
fbem-31696	139	19	big	big	ADJ
fbem-31696	139	20	data	datum	NOUN
fbem-31696	139	21	and	and	CCONJ
fbem-31696	139	22	the	the	DET
fbem-31696	139	23	opportunities	opportunity	NOUN
fbem-31696	139	24	and	and	CCONJ
fbem-31696	139	25	challenges	challenge	NOUN
fbem-31696	139	26	it	it	PRON
fbem-31696	139	27	faces	face	VERB
fbem-31696	139	28	[	[	X
fbem-31696	139	29	j	j	X
fbem-31696	139	30	]	]	X
fbem-31696	139	31	.	.	PUNCT
fbem-31696	140	1	journal	journal	PROPN
fbem-31696	140	2	of	of	ADP
fbem-31696	140	3	hubei	hubei	PROPN
fbem-31696	140	4	development	development	PROPN
fbem-31696	140	5	vocational	vocational	PROPN
fbem-31696	140	6	college	college	PROPN
fbem-31696	140	7	,	,	PUNCT
fbem-31696	140	8	2024	2024	NUM
fbem-31696	140	9	,	,	PUNCT
fbem-31696	140	10	37(06):165	37(06):165	NUM
fbem-31696	140	11	-	-	SYM
fbem-31696	140	12	167	167	NUM
fbem-31696	140	13	[	[	X
fbem-31696	140	14	3	3	NUM
fbem-31696	140	15	]	]	X
fbem-31696	140	16	dong	dong	NOUN
fbem-31696	140	17	wenjun	wenjun	PROPN
fbem-31696	140	18	.	.	PUNCT
fbem-31696	141	1	analysis	analysis	NOUN
fbem-31696	141	2	of	of	ADP
fbem-31696	141	3	the	the	DET
fbem-31696	141	4	impact	impact	NOUN
fbem-31696	141	5	of	of	ADP
fbem-31696	141	6	big	big	ADJ
fbem-31696	141	7	data	datum	NOUN
fbem-31696	141	8	era	era	NOUN
fbem-31696	141	9	on	on	ADP
fbem-31696	141	10	accounting	accounting	NOUN
fbem-31696	141	11	and	and	CCONJ
fbem-31696	141	12	auditing	auditing	NOUN
fbem-31696	141	13	[	[	X
fbem-31696	141	14	j	j	X
fbem-31696	141	15	]	]	X
fbem-31696	141	16	.	.	PUNCT
fbem-31696	142	1	financial	financial	PROPN
fbem-31696	142	2	literature	literature	PROPN
fbem-31696	142	3	forum	forum	PROPN
fbem-31696	142	4	,	,	PUNCT
fbem-31696	142	5	2023(12):45	2023(12):45	NUM
fbem-31696	142	6	-	-	SYM
fbem-31696	142	7	47	47	NUM
fbem-31696	142	8	.	.	PUNCT
fbem-31696	143	1	[	[	X
fbem-31696	143	2	4	4	X
fbem-31696	143	3	]	]	X
fbem-31696	143	4	christ	christ	PROPN
fbem-31696	143	5	m	m	PROPN
fbem-31696	143	6	h	h	PROPN
fbem-31696	143	7	,	,	PUNCT
fbem-31696	143	8	emett	emett	PROPN
fbem-31696	143	9	s	s	PROPN
fbem-31696	143	10	a	a	PRON
fbem-31696	143	11	,	,	PUNCT
fbem-31696	143	12	summers	summer	NOUN
fbem-31696	143	13	s	s	PART
fbem-31696	143	14	l	l	NOUN
fbem-31696	143	15	,	,	PUNCT
fbem-31696	143	16	et	et	PROPN
fbem-31696	143	17	al	al	PROPN
fbem-31696	143	18	.	.	PROPN
fbem-31696	144	1	prepare	prepare	VERB
fbem-31696	144	2	for	for	ADP
fbem-31696	144	3	takeoff	takeoff	NOUN
fbem-31696	144	4	:	:	PUNCT
fbem-31696	144	5	improving	improve	VERB
fbem-31696	144	6	asset	asset	NOUN
fbem-31696	144	7	measurement	measurement	NOUN
fbem-31696	144	8	and	and	CCONJ
fbem-31696	144	9	audit	audit	NOUN
fbem-31696	144	10	quality	quality	NOUN
fbem-31696	144	11	with	with	ADP
fbem-31696	144	12	droneenabled	droneenable	VERB
fbem-31696	144	13	inventory	inventory	NOUN
fbem-31696	144	14	audit	audit	NOUN
fbem-31696	144	15	procedures	procedure	NOUN
fbem-31696	145	1	[	[	X
fbem-31696	145	2	j	j	X
fbem-31696	145	3	]	]	X
fbem-31696	145	4	.	.	PUNCT
fbem-31696	146	1	review	review	NOUN
fbem-31696	146	2	of	of	ADP
fbem-31696	146	3	accounting	accounting	NOUN
fbem-31696	146	4	studies	study	NOUN
fbem-31696	146	5	,	,	PUNCT
fbem-31696	146	6	2021	2021	NUM
fbem-31696	146	7	,	,	PUNCT
fbem-31696	146	8	26(4	26(4	NUM
fbem-31696	146	9	):	):	PUNCT
fbem-31696	146	10	1323	1323	NUM
fbem-31696	146	11	-	-	SYM
fbem-31696	146	12	1343	1343	NUM
fbem-31696	146	13	.	.	PUNCT
fbem-31696	147	1	[	[	X
fbem-31696	147	2	5	5	X
fbem-31696	147	3	]	]	PUNCT
fbem-31696	147	4	lai	lai	PROPN
fbem-31696	147	5	c	c	PROPN
fbem-31696	147	6	z	z	PROPN
fbem-31696	147	7	,	,	PUNCT
fbem-31696	147	8	wang	wang	PROPN
fbem-31696	147	9	y	y	PROPN
fbem-31696	147	10	z	z	PROPN
fbem-31696	147	11	,	,	PUNCT
fbem-31696	147	12	wang	wang	PROPN
fbem-31696	147	13	h	h	PROPN
fbem-31696	147	14	,	,	PUNCT
fbem-31696	147	15	et	et	PROPN
fbem-31696	147	16	al	al	PROPN
fbem-31696	147	17	.	.	PUNCT
fbem-31696	148	1	a	a	DET
fbem-31696	148	2	blockchain	blockchain	NOUN
fbem-31696	148	3	-	-	PUNCT
fbem-31696	148	4	based	base	VERB
fbem-31696	148	5	traceability	traceability	NOUN
fbem-31696	148	6	system	system	NOUN
fbem-31696	148	7	with	with	ADP
fbem-31696	148	8	efficient	efficient	ADJ
fbem-31696	148	9	search	search	NOUN
fbem-31696	148	10	and	and	CCONJ
fbem-31696	148	11	query	query	NOUN
fbem-31696	149	1	[	[	X
fbem-31696	149	2	j	j	X
fbem-31696	149	3	]	]	X
fbem-31696	149	4	.	.	PUNCT
fbem-31696	150	1	peer	peer	NOUN
fbem-31696	150	2	-	-	PUNCT
fbem-31696	150	3	topeer	topeer	NOUN
fbem-31696	150	4	networking	networking	NOUN
fbem-31696	150	5	and	and	CCONJ
fbem-31696	150	6	applications	application	NOUN
fbem-31696	150	7	,	,	PUNCT
fbem-31696	150	8	2023	2023	NUM
fbem-31696	150	9	,	,	PUNCT
fbem-31696	150	10	16(2	16(2	NUM
fbem-31696	150	11	):	):	PUNCT
fbem-31696	150	12	675	675	NUM
fbem-31696	150	13	-	-	NUM
fbem-31696	150	14	689	689	NUM
fbem-31696	150	15	.	.	PUNCT
fbem-31696	151	1	[	[	X
fbem-31696	151	2	6	6	NUM
fbem-31696	151	3	]	]	X
fbem-31696	151	4	zhou	zhou	PROPN
fbem-31696	151	5	xuanzheng	xuanzheng	PROPN
fbem-31696	151	6	.	.	PUNCT
fbem-31696	152	1	innovative	innovative	ADJ
fbem-31696	152	2	path	path	NOUN
fbem-31696	152	3	of	of	ADP
fbem-31696	152	4	enterprise	enterprise	NOUN
fbem-31696	152	5	financial	financial	ADJ
fbem-31696	152	6	audit	audit	NOUN
fbem-31696	152	7	under	under	ADP
fbem-31696	152	8	the	the	DET
fbem-31696	152	9	background	background	NOUN
fbem-31696	152	10	of	of	ADP
fbem-31696	152	11	big	big	ADJ
fbem-31696	152	12	data	datum	NOUN
fbem-31696	153	1	[	[	X
fbem-31696	153	2	j	j	X
fbem-31696	153	3	]	]	X
fbem-31696	153	4	.	.	PUNCT
fbem-31696	154	1	modern	modern	ADJ
fbem-31696	154	2	auditing	auditing	NOUN
fbem-31696	154	3	and	and	CCONJ
fbem-31696	154	4	accounting	accounting	NOUN
fbem-31696	154	5	,	,	PUNCT
fbem-31696	154	6	2023(11):11	2023(11):11	NUM
fbem-31696	154	7	-	-	SYM
fbem-31696	154	8	13	13	NUM
fbem-31696	154	9	.	.	PUNCT
fbem-31696	155	1	[	[	X
fbem-31696	155	2	7	7	X
fbem-31696	155	3	]	]	X
fbem-31696	155	4	zhu	zhu	X
fbem-31696	155	5	xiaoqin	xiaoqin	ADJ
fbem-31696	155	6	.	.	PUNCT
fbem-31696	156	1	the	the	DET
fbem-31696	156	2	impact	impact	NOUN
fbem-31696	156	3	of	of	ADP
fbem-31696	156	4	big	big	ADJ
fbem-31696	156	5	data	datum	NOUN
fbem-31696	156	6	era	era	NOUN
fbem-31696	156	7	on	on	ADP
fbem-31696	156	8	accounting	accounting	NOUN
fbem-31696	156	9	and	and	CCONJ
fbem-31696	156	10	auditing	auditing	NOUN
fbem-31696	157	1	[	[	X
fbem-31696	157	2	j	j	X
fbem-31696	157	3	]	]	X
fbem-31696	157	4	.	.	PUNCT
fbem-31696	158	1	accounting	account	VERB
fbem-31696	158	2	for	for	ADP
fbem-31696	158	3	chinese	chinese	ADJ
fbem-31696	158	4	township	township	NOUN
fbem-31696	158	5	enterprises	enterprise	NOUN
fbem-31696	158	6	,	,	PUNCT
fbem-31696	158	7	2024(08):157	2024(08):157	NUM
fbem-31696	158	8	-	-	SYM
fbem-31696	158	9	159	159	NUM
fbem-31696	158	10	.	.	PUNCT
fbem-31696	159	1	[	[	X
fbem-31696	159	2	8	8	NUM
fbem-31696	159	3	]	]	X
fbem-31696	159	4	cai	cai	PROPN
fbem-31696	159	5	hong	hong	PROPN
fbem-31696	159	6	.	.	PUNCT
fbem-31696	160	1	analysis	analysis	NOUN
fbem-31696	160	2	of	of	ADP
fbem-31696	160	3	the	the	DET
fbem-31696	160	4	impact	impact	NOUN
fbem-31696	160	5	of	of	ADP
fbem-31696	160	6	big	big	ADJ
fbem-31696	160	7	data	datum	NOUN
fbem-31696	160	8	era	era	NOUN
fbem-31696	160	9	on	on	ADP
fbem-31696	160	10	accounting	accounting	NOUN
fbem-31696	160	11	and	and	CCONJ
fbem-31696	160	12	auditing	auditing	NOUN
fbem-31696	160	13	[	[	X
fbem-31696	160	14	j	j	X
fbem-31696	160	15	/	/	SYM
fbem-31696	160	16	ol	ol	PROPN
fbem-31696	160	17	]	]	PUNCT
fbem-31696	160	18	.	.	PUNCT
fbem-31696	161	1	china	china	PROPN
fbem-31696	161	2	financial	financial	ADJ
fbem-31696	161	3	knowledge	knowledge	PROPN
fbem-31696	161	4	warehouse	warehouse	NOUN
fbem-31696	161	5	.	.	PUNCT
fbem-31696	162	1	https://link.cnki.net/urlid/11.9128.f.20250617.1501.012	https://link.cnki.net/urlid/11.9128.f.20250617.1501.012	PROPN
fbem-31696	163	1	[	[	X
fbem-31696	163	2	9	9	NUM
fbem-31696	163	3	]	]	X
fbem-31696	163	4	yoon	yoon	PROPN
fbem-31696	163	5	k	k	PROPN
fbem-31696	163	6	,	,	PUNCT
fbem-31696	163	7	hoogduin	hoogduin	PROPN
fbem-31696	163	8	l	l	PROPN
fbem-31696	163	9	,	,	PUNCT
fbem-31696	163	10	zhang	zhang	PROPN
fbem-31696	163	11	l.	l.	PROPN
fbem-31696	163	12	big	big	PROPN
fbem-31696	163	13	data	data	PROPN
fbem-31696	163	14	as	as	ADP
fbem-31696	163	15	complementary	complementary	ADJ
fbem-31696	163	16	audit	audit	NOUN
fbem-31696	163	17	evidence	evidence	NOUN
fbem-31696	163	18	[	[	X
fbem-31696	163	19	j	j	X
fbem-31696	163	20	]	]	X
fbem-31696	163	21	.	.	PUNCT
fbem-31696	164	1	accounting	accounting	NOUN
fbem-31696	164	2	horizons	horizon	NOUN
fbem-31696	164	3	,	,	PUNCT
fbem-31696	164	4	2015	2015	NUM
fbem-31696	164	5	,	,	PUNCT
fbem-31696	164	6	29(2	29(2	NUM
fbem-31696	164	7	):	):	PUNCT
fbem-31696	164	8	431	431	NUM
fbem-31696	164	9	-	-	SYM
fbem-31696	164	10	438	438	NUM
fbem-31696	164	11	.	.	PUNCT
fbem-31696	165	1	[	[	X
fbem-31696	165	2	10	10	NUM
fbem-31696	165	3	]	]	PUNCT
fbem-31696	165	4	xu	xu	PROPN
fbem-31696	165	5	rh	rh	PROPN
fbem-31696	165	6	,	,	PUNCT
fbem-31696	165	7	zhu	zhu	PROPN
fbem-31696	165	8	j	j	PROPN
fbem-31696	165	9	,	,	PUNCT
fbem-31696	165	10	dai	dai	PROPN
fbem-31696	165	11	xy	xy	PROPN
fbem-31696	165	12	.	.	PUNCT
fbem-31696	166	1	big	big	ADJ
fbem-31696	166	2	data	datum	NOUN
fbem-31696	166	3	auditing	auditing	NOUN
fbem-31696	166	4	:	:	PUNCT
fbem-31696	166	5	theoretical	theoretical	ADJ
fbem-31696	166	6	framework	framework	NOUN
fbem-31696	166	7	,	,	PUNCT
fbem-31696	166	8	research	research	NOUN
fbem-31696	166	9	progress	progress	NOUN
fbem-31696	166	10	and	and	CCONJ
fbem-31696	166	11	future	future	ADJ
fbem-31696	166	12	outlook	outlook	NOUN
fbem-31696	167	1	[	[	X
fbem-31696	167	2	j	j	X
fbem-31696	167	3	]	]	X
fbem-31696	167	4	.	.	PUNCT
fbem-31696	168	1	foreign	foreign	ADJ
fbem-31696	168	2	economy	economy	NOUN
fbem-31696	168	3	and	and	CCONJ
fbem-31696	168	4	management	management	NOUN
fbem-31696	168	5	,	,	PUNCT
fbem-31696	168	6	2024	2024	NUM
fbem-31696	168	7	,	,	PUNCT
fbem-31696	168	8	46(11	46(11	NUM
fbem-31696	168	9	):	):	PUNCT
fbem-31696	168	10	122	122	NUM
fbem-31696	168	11	-	-	SYM
fbem-31696	168	12	137	137	NUM
fbem-31696	168	13	.	.	PUNCT