id	sid	tid	token	lemma	pos
fbem-3623	1	1	frontiers	frontier	NOUN
fbem-3623	1	2	in	in	ADP
fbem-3623	1	3	business	business	NOUN
fbem-3623	1	4	,	,	PUNCT
fbem-3623	1	5	economics	economic	NOUN
fbem-3623	1	6	and	and	CCONJ
fbem-3623	1	7	management	management	NOUN
fbem-3623	1	8	issn	issn	PROPN
fbem-3623	1	9	:	:	PUNCT
fbem-3623	1	10	2766	2766	NUM
fbem-3623	1	11	-	-	PUNCT
fbem-3623	1	12	824x	824x	NUM
fbem-3623	1	13	|	|	ADJ
fbem-3623	1	14	vol	vol	NOUN
fbem-3623	1	15	.	.	PROPN
fbem-3623	2	1	6	6	NUM
fbem-3623	2	2	,	,	PUNCT
fbem-3623	2	3	no	no	INTJ
fbem-3623	2	4	.	.	NOUN
fbem-3623	2	5	3	3	NUM
fbem-3623	2	6	,	,	PUNCT
fbem-3623	2	7	2022	2022	NUM
fbem-3623	2	8	217	217	NUM
fbem-3623	2	9	exploration	exploration	NOUN
fbem-3623	2	10	and	and	CCONJ
fbem-3623	2	11	research	research	NOUN
fbem-3623	2	12	on	on	ADP
fbem-3623	2	13	deepening	deepen	VERB
fbem-3623	2	14	the	the	DET
fbem-3623	2	15	full	full	ADJ
fbem-3623	2	16	coverage	coverage	NOUN
fbem-3623	2	17	of	of	ADP
fbem-3623	2	18	audit	audit	NOUN
fbem-3623	2	19	supervision	supervision	NOUN
fbem-3623	2	20	in	in	ADP
fbem-3623	2	21	enterprise	enterprise	NOUN
fbem-3623	2	22	internal	internal	ADJ
fbem-3623	2	23	audit	audit	NOUN
fbem-3623	2	24	jun	jun	PROPN
fbem-3623	2	25	wu	wu	PROPN
fbem-3623	2	26	,	,	PUNCT
fbem-3623	2	27	jincheng	jincheng	PROPN
fbem-3623	2	28	zhao	zhao	PROPN
fbem-3623	2	29	,	,	PUNCT
fbem-3623	2	30	pengfei	pengfei	PROPN
fbem-3623	2	31	yang	yang	PROPN
fbem-3623	2	32	,	,	PUNCT
fbem-3623	2	33	xinyu	xinyu	PROPN
fbem-3623	2	34	kan	kan	PROPN
fbem-3623	2	35	anhui	anhui	PROPN
fbem-3623	2	36	university	university	PROPN
fbem-3623	2	37	of	of	ADP
fbem-3623	2	38	finance	finance	NOUN
fbem-3623	2	39	and	and	CCONJ
fbem-3623	2	40	economics	economic	NOUN
fbem-3623	2	41	,	,	PUNCT
fbem-3623	2	42	bengbu	bengbu	NOUN
fbem-3623	2	43	,	,	PUNCT
fbem-3623	2	44	233030	233030	NUM
fbem-3623	2	45	,	,	PUNCT
fbem-3623	2	46	china	china	PROPN
fbem-3623	2	47	abstract	abstract	NOUN
fbem-3623	2	48	:	:	PUNCT
fbem-3623	2	49	after	after	ADP
fbem-3623	2	50	nearly	nearly	ADV
fbem-3623	2	51	40	40	NUM
fbem-3623	2	52	years	year	NOUN
fbem-3623	2	53	of	of	ADP
fbem-3623	2	54	exploration	exploration	NOUN
fbem-3623	2	55	and	and	CCONJ
fbem-3623	2	56	development	development	NOUN
fbem-3623	2	57	,	,	PUNCT
fbem-3623	2	58	china	china	PROPN
fbem-3623	2	59	's	's	PART
fbem-3623	2	60	auditing	auditing	NOUN
fbem-3623	2	61	industry	industry	NOUN
fbem-3623	2	62	has	have	AUX
fbem-3623	2	63	made	make	VERB
fbem-3623	2	64	remarkable	remarkable	ADJ
fbem-3623	2	65	achievements	achievement	NOUN
fbem-3623	2	66	.	.	PUNCT
fbem-3623	3	1	the	the	DET
fbem-3623	3	2	opinions	opinion	NOUN
fbem-3623	3	3	on	on	ADP
fbem-3623	3	4	strengthening	strengthen	VERB
fbem-3623	3	5	audit	audit	NOUN
fbem-3623	3	6	work	work	NOUN
fbem-3623	3	7	,	,	PUNCT
fbem-3623	3	8	framework	framework	NOUN
fbem-3623	3	9	opinions	opinion	NOUN
fbem-3623	3	10	on	on	ADP
fbem-3623	3	11	perfecting	perfect	VERB
fbem-3623	3	12	some	some	DET
fbem-3623	3	13	major	major	ADJ
fbem-3623	3	14	issues	issue	NOUN
fbem-3623	3	15	of	of	ADP
fbem-3623	3	16	audit	audit	NOUN
fbem-3623	3	17	system	system	NOUN
fbem-3623	3	18	and	and	CCONJ
fbem-3623	3	19	related	relate	VERB
fbem-3623	3	20	supporting	support	VERB
fbem-3623	3	21	documents	document	NOUN
fbem-3623	3	22	issued	issue	VERB
fbem-3623	3	23	successively	successively	ADV
fbem-3623	3	24	by	by	ADP
fbem-3623	3	25	the	the	DET
fbem-3623	3	26	state	state	NOUN
fbem-3623	3	27	clearly	clearly	ADV
fbem-3623	3	28	state	state	VERB
fbem-3623	3	29	that	that	SCONJ
fbem-3623	3	30	public	public	ADJ
fbem-3623	3	31	funds	fund	NOUN
fbem-3623	3	32	,	,	PUNCT
fbem-3623	3	33	state	state	NOUN
fbem-3623	3	34	-	-	PUNCT
fbem-3623	3	35	owned	own	VERB
fbem-3623	3	36	assets	asset	NOUN
fbem-3623	3	37	,	,	PUNCT
fbem-3623	3	38	state	state	NOUN
fbem-3623	3	39	-	-	PUNCT
fbem-3623	3	40	owned	own	VERB
fbem-3623	3	41	resources	resource	NOUN
fbem-3623	3	42	and	and	CCONJ
fbem-3623	3	43	leading	lead	VERB
fbem-3623	3	44	cadres	cadre	NOUN
fbem-3623	3	45	should	should	AUX
fbem-3623	3	46	be	be	AUX
fbem-3623	3	47	fully	fully	ADV
fbem-3623	3	48	covered	cover	VERB
fbem-3623	3	49	by	by	ADP
fbem-3623	3	50	audit	audit	NOUN
fbem-3623	3	51	.	.	PUNCT
fbem-3623	4	1	the	the	DET
fbem-3623	4	2	development	development	NOUN
fbem-3623	4	3	and	and	CCONJ
fbem-3623	4	4	changes	change	NOUN
fbem-3623	4	5	of	of	ADP
fbem-3623	4	6	the	the	DET
fbem-3623	4	7	social	social	ADJ
fbem-3623	4	8	situation	situation	NOUN
fbem-3623	4	9	put	put	VERB
fbem-3623	4	10	forward	forward	ADV
fbem-3623	4	11	new	new	ADJ
fbem-3623	4	12	requirements	requirement	NOUN
fbem-3623	4	13	for	for	ADP
fbem-3623	4	14	the	the	DET
fbem-3623	4	15	development	development	NOUN
fbem-3623	4	16	of	of	ADP
fbem-3623	4	17	audit	audit	NOUN
fbem-3623	4	18	work	work	NOUN
fbem-3623	4	19	.	.	PUNCT
fbem-3623	5	1	internal	internal	ADJ
fbem-3623	5	2	audit	audit	NOUN
fbem-3623	5	3	,	,	PUNCT
fbem-3623	5	4	an	an	DET
fbem-3623	5	5	important	important	ADJ
fbem-3623	5	6	part	part	NOUN
fbem-3623	5	7	of	of	ADP
fbem-3623	5	8	the	the	DET
fbem-3623	5	9	audit	audit	NOUN
fbem-3623	5	10	system	system	NOUN
fbem-3623	5	11	,	,	PUNCT
fbem-3623	5	12	also	also	ADV
fbem-3623	5	13	needs	need	VERB
fbem-3623	5	14	to	to	PART
fbem-3623	5	15	establish	establish	VERB
fbem-3623	5	16	a	a	DET
fbem-3623	5	17	working	work	VERB
fbem-3623	5	18	mechanism	mechanism	NOUN
fbem-3623	5	19	that	that	PRON
fbem-3623	5	20	is	be	AUX
fbem-3623	5	21	compatible	compatible	ADJ
fbem-3623	5	22	with	with	ADP
fbem-3623	5	23	the	the	DET
fbem-3623	5	24	full	full	ADJ
fbem-3623	5	25	coverage	coverage	NOUN
fbem-3623	5	26	of	of	ADP
fbem-3623	5	27	audit	audit	NOUN
fbem-3623	5	28	supervision	supervision	NOUN
fbem-3623	5	29	,	,	PUNCT
fbem-3623	5	30	so	so	SCONJ
fbem-3623	5	31	as	as	SCONJ
fbem-3623	5	32	to	to	PART
fbem-3623	5	33	ensure	ensure	VERB
fbem-3623	5	34	the	the	DET
fbem-3623	5	35	orderly	orderly	ADJ
fbem-3623	5	36	advancement	advancement	NOUN
fbem-3623	5	37	of	of	ADP
fbem-3623	5	38	the	the	DET
fbem-3623	5	39	full	full	ADJ
fbem-3623	5	40	coverage	coverage	NOUN
fbem-3623	5	41	of	of	ADP
fbem-3623	5	42	audit	audit	NOUN
fbem-3623	5	43	.	.	PUNCT
fbem-3623	6	1	it	it	PRON
fbem-3623	6	2	is	be	AUX
fbem-3623	6	3	of	of	ADP
fbem-3623	6	4	great	great	ADJ
fbem-3623	6	5	significance	significance	NOUN
fbem-3623	6	6	to	to	PART
fbem-3623	6	7	explore	explore	VERB
fbem-3623	6	8	and	and	CCONJ
fbem-3623	6	9	study	study	VERB
fbem-3623	6	10	how	how	SCONJ
fbem-3623	6	11	to	to	PART
fbem-3623	6	12	deepen	deepen	VERB
fbem-3623	6	13	the	the	DET
fbem-3623	6	14	full	full	ADJ
fbem-3623	6	15	coverage	coverage	NOUN
fbem-3623	6	16	of	of	ADP
fbem-3623	6	17	internal	internal	ADJ
fbem-3623	6	18	audit	audit	NOUN
fbem-3623	6	19	supervision	supervision	NOUN
fbem-3623	6	20	in	in	ADP
fbem-3623	6	21	enterprises	enterprise	NOUN
fbem-3623	6	22	.	.	PUNCT
fbem-3623	7	1	keywords	keyword	NOUN
fbem-3623	7	2	:	:	PUNCT
fbem-3623	7	3	internal	internal	ADJ
fbem-3623	7	4	audit	audit	NOUN
fbem-3623	7	5	,	,	PUNCT
fbem-3623	7	6	full	full	ADJ
fbem-3623	7	7	supervision	supervision	NOUN
fbem-3623	7	8	coverage	coverage	NOUN
fbem-3623	7	9	,	,	PUNCT
fbem-3623	7	10	exploratory	exploratory	ADJ
fbem-3623	7	11	research	research	NOUN
fbem-3623	7	12	.	.	PUNCT
fbem-3623	8	1	1	1	X
fbem-3623	8	2	.	.	X
fbem-3623	8	3	introduction	introduction	NOUN
fbem-3623	8	4	as	as	ADP
fbem-3623	8	5	an	an	DET
fbem-3623	8	6	important	important	ADJ
fbem-3623	8	7	part	part	NOUN
fbem-3623	8	8	of	of	ADP
fbem-3623	8	9	the	the	DET
fbem-3623	8	10	national	national	ADJ
fbem-3623	8	11	audit	audit	NOUN
fbem-3623	8	12	system	system	NOUN
fbem-3623	8	13	,	,	PUNCT
fbem-3623	8	14	internal	internal	ADJ
fbem-3623	8	15	audit	audit	NOUN
fbem-3623	8	16	plays	play	VERB
fbem-3623	8	17	an	an	DET
fbem-3623	8	18	important	important	ADJ
fbem-3623	8	19	role	role	NOUN
fbem-3623	8	20	in	in	ADP
fbem-3623	8	21	promoting	promote	VERB
fbem-3623	8	22	enterprises	enterprise	NOUN
fbem-3623	8	23	to	to	PART
fbem-3623	8	24	tap	tap	VERB
fbem-3623	8	25	their	their	PRON
fbem-3623	8	26	internal	internal	ADJ
fbem-3623	8	27	potential	potential	NOUN
fbem-3623	8	28	,	,	PUNCT
fbem-3623	8	29	improve	improve	VERB
fbem-3623	8	30	their	their	PRON
fbem-3623	8	31	management	management	NOUN
fbem-3623	8	32	and	and	CCONJ
fbem-3623	8	33	economic	economic	ADJ
fbem-3623	8	34	benefits	benefit	NOUN
fbem-3623	8	35	.	.	PUNCT
fbem-3623	9	1	at	at	ADP
fbem-3623	9	2	present	present	ADJ
fbem-3623	9	3	,	,	PUNCT
fbem-3623	9	4	the	the	DET
fbem-3623	9	5	supply	supply	NOUN
fbem-3623	9	6	-	-	PUNCT
fbem-3623	9	7	side	side	NOUN
fbem-3623	9	8	structural	structural	ADJ
fbem-3623	9	9	reform	reform	NOUN
fbem-3623	9	10	and	and	CCONJ
fbem-3623	9	11	the	the	DET
fbem-3623	9	12	reform	reform	NOUN
fbem-3623	9	13	of	of	ADP
fbem-3623	9	14	state	state	NOUN
fbem-3623	9	15	-	-	PUNCT
fbem-3623	9	16	owned	own	VERB
fbem-3623	9	17	enterprises	enterprise	NOUN
fbem-3623	9	18	have	have	AUX
fbem-3623	9	19	entered	enter	VERB
fbem-3623	9	20	a	a	DET
fbem-3623	9	21	critical	critical	ADJ
fbem-3623	9	22	period	period	NOUN
fbem-3623	9	23	,	,	PUNCT
fbem-3623	9	24	which	which	PRON
fbem-3623	9	25	puts	put	VERB
fbem-3623	9	26	forward	forward	ADV
fbem-3623	9	27	higher	high	ADJ
fbem-3623	9	28	requirements	requirement	NOUN
fbem-3623	9	29	for	for	ADP
fbem-3623	9	30	the	the	DET
fbem-3623	9	31	high	high	ADJ
fbem-3623	9	32	-	-	PUNCT
fbem-3623	9	33	quality	quality	NOUN
fbem-3623	9	34	development	development	NOUN
fbem-3623	9	35	of	of	ADP
fbem-3623	9	36	enterprises	enterprise	NOUN
fbem-3623	9	37	,	,	PUNCT
fbem-3623	9	38	and	and	CCONJ
fbem-3623	9	39	it	it	PRON
fbem-3623	9	40	is	be	AUX
fbem-3623	9	41	urgent	urgent	ADJ
fbem-3623	9	42	to	to	PART
fbem-3623	9	43	promote	promote	VERB
fbem-3623	9	44	the	the	DET
fbem-3623	9	45	full	full	ADJ
fbem-3623	9	46	coverage	coverage	NOUN
fbem-3623	9	47	of	of	ADP
fbem-3623	9	48	internal	internal	ADJ
fbem-3623	9	49	audit	audit	NOUN
fbem-3623	9	50	of	of	ADP
fbem-3623	9	51	enterprises	enterprise	NOUN
fbem-3623	9	52	.	.	PUNCT
fbem-3623	10	1	however	however	ADV
fbem-3623	10	2	,	,	PUNCT
fbem-3623	10	3	the	the	DET
fbem-3623	10	4	full	full	ADJ
fbem-3623	10	5	coverage	coverage	NOUN
fbem-3623	10	6	of	of	ADP
fbem-3623	10	7	internal	internal	ADJ
fbem-3623	10	8	audit	audit	NOUN
fbem-3623	10	9	supervision	supervision	NOUN
fbem-3623	10	10	is	be	AUX
fbem-3623	10	11	a	a	DET
fbem-3623	10	12	systematic	systematic	ADJ
fbem-3623	10	13	project	project	NOUN
fbem-3623	10	14	,	,	PUNCT
fbem-3623	10	15	which	which	PRON
fbem-3623	10	16	needs	need	VERB
fbem-3623	10	17	to	to	PART
fbem-3623	10	18	strengthen	strengthen	VERB
fbem-3623	10	19	the	the	DET
fbem-3623	10	20	top	top	ADJ
fbem-3623	10	21	-	-	PUNCT
fbem-3623	10	22	level	level	NOUN
fbem-3623	10	23	design	design	NOUN
fbem-3623	10	24	and	and	CCONJ
fbem-3623	10	25	actively	actively	ADV
fbem-3623	10	26	innovate	innovate	VERB
fbem-3623	10	27	the	the	DET
fbem-3623	10	28	audit	audit	NOUN
fbem-3623	10	29	concept	concept	NOUN
fbem-3623	10	30	and	and	CCONJ
fbem-3623	10	31	audit	audit	NOUN
fbem-3623	10	32	methods	method	NOUN
fbem-3623	10	33	.	.	PUNCT
fbem-3623	11	1	therefore	therefore	ADV
fbem-3623	11	2	,	,	PUNCT
fbem-3623	11	3	based	base	VERB
fbem-3623	11	4	on	on	ADP
fbem-3623	11	5	the	the	DET
fbem-3623	11	6	analysis	analysis	NOUN
fbem-3623	11	7	of	of	ADP
fbem-3623	11	8	the	the	DET
fbem-3623	11	9	new	new	ADJ
fbem-3623	11	10	situation	situation	NOUN
fbem-3623	11	11	,	,	PUNCT
fbem-3623	11	12	new	new	ADJ
fbem-3623	11	13	requirements	requirement	NOUN
fbem-3623	11	14	and	and	CCONJ
fbem-3623	11	15	new	new	ADJ
fbem-3623	11	16	challenges	challenge	NOUN
fbem-3623	11	17	faced	face	VERB
fbem-3623	11	18	by	by	ADP
fbem-3623	11	19	the	the	DET
fbem-3623	11	20	internal	internal	ADJ
fbem-3623	11	21	audit	audit	NOUN
fbem-3623	11	22	of	of	ADP
fbem-3623	11	23	enterprises	enterprise	NOUN
fbem-3623	11	24	,	,	PUNCT
fbem-3623	11	25	we	we	PRON
fbem-3623	11	26	need	need	VERB
fbem-3623	11	27	to	to	PART
fbem-3623	11	28	deepen	deepen	VERB
fbem-3623	11	29	the	the	DET
fbem-3623	11	30	full	full	ADJ
fbem-3623	11	31	coverage	coverage	NOUN
fbem-3623	11	32	of	of	ADP
fbem-3623	11	33	audit	audit	NOUN
fbem-3623	11	34	and	and	CCONJ
fbem-3623	11	35	fully	fully	ADV
fbem-3623	11	36	promote	promote	VERB
fbem-3623	11	37	the	the	DET
fbem-3623	11	38	audit	audit	NOUN
fbem-3623	11	39	supervision	supervision	NOUN
fbem-3623	11	40	service	service	NOUN
fbem-3623	11	41	to	to	PART
fbem-3623	11	42	open	open	VERB
fbem-3623	11	43	a	a	DET
fbem-3623	11	44	new	new	ADJ
fbem-3623	11	45	bureau	bureau	NOUN
fbem-3623	11	46	.	.	PUNCT
fbem-3623	12	1	2	2	X
fbem-3623	12	2	.	.	X
fbem-3623	12	3	new	new	ADJ
fbem-3623	12	4	situation	situation	NOUN
fbem-3623	12	5	,	,	PUNCT
fbem-3623	12	6	new	new	ADJ
fbem-3623	12	7	requirements	requirement	NOUN
fbem-3623	12	8	and	and	CCONJ
fbem-3623	12	9	new	new	ADJ
fbem-3623	12	10	challenges	challenge	NOUN
fbem-3623	12	11	faced	face	VERB
fbem-3623	12	12	by	by	ADP
fbem-3623	12	13	internal	internal	ADJ
fbem-3623	12	14	audit	audit	NOUN
fbem-3623	12	15	the	the	DET
fbem-3623	12	16	state	state	NOUN
fbem-3623	12	17	has	have	AUX
fbem-3623	12	18	set	set	VERB
fbem-3623	12	19	up	up	ADP
fbem-3623	12	20	an	an	DET
fbem-3623	12	21	audit	audit	NOUN
fbem-3623	12	22	committee	committee	NOUN
fbem-3623	12	23	,	,	PUNCT
fbem-3623	12	24	managed	manage	VERB
fbem-3623	12	25	the	the	DET
fbem-3623	12	26	national	national	ADJ
fbem-3623	12	27	audit	audit	NOUN
fbem-3623	12	28	work	work	NOUN
fbem-3623	12	29	as	as	ADP
fbem-3623	12	30	a	a	DET
fbem-3623	12	31	whole	whole	NOUN
fbem-3623	12	32	,	,	PUNCT
fbem-3623	12	33	optimized	optimize	VERB
fbem-3623	12	34	the	the	DET
fbem-3623	12	35	allocation	allocation	NOUN
fbem-3623	12	36	of	of	ADP
fbem-3623	12	37	audit	audit	NOUN
fbem-3623	12	38	resources	resource	NOUN
fbem-3623	12	39	,	,	PUNCT
fbem-3623	12	40	ensured	ensure	VERB
fbem-3623	12	41	that	that	SCONJ
fbem-3623	12	42	all	all	DET
fbem-3623	12	43	audits	audits	NOUN
fbem-3623	12	44	should	should	AUX
fbem-3623	12	45	be	be	AUX
fbem-3623	12	46	conducted	conduct	VERB
fbem-3623	12	47	with	with	ADP
fbem-3623	12	48	strict	strict	ADJ
fbem-3623	12	49	accountability	accountability	NOUN
fbem-3623	12	50	,	,	PUNCT
fbem-3623	12	51	and	and	CCONJ
fbem-3623	12	52	strived	strive	VERB
fbem-3623	12	53	to	to	PART
fbem-3623	12	54	build	build	VERB
fbem-3623	12	55	a	a	DET
fbem-3623	12	56	centralized	centralize	VERB
fbem-3623	12	57	,	,	PUNCT
fbem-3623	12	58	unified	unified	ADJ
fbem-3623	12	59	,	,	PUNCT
fbem-3623	12	60	comprehensive	comprehensive	ADJ
fbem-3623	12	61	,	,	PUNCT
fbem-3623	12	62	authoritative	authoritative	ADJ
fbem-3623	12	63	and	and	CCONJ
fbem-3623	12	64	efficient	efficient	ADJ
fbem-3623	12	65	audit	audit	NOUN
fbem-3623	12	66	supervision	supervision	NOUN
fbem-3623	12	67	system	system	NOUN
fbem-3623	12	68	,	,	PUNCT
fbem-3623	12	69	giving	give	VERB
fbem-3623	12	70	full	full	ADJ
fbem-3623	12	71	play	play	NOUN
fbem-3623	12	72	to	to	ADP
fbem-3623	12	73	the	the	DET
fbem-3623	12	74	important	important	ADJ
fbem-3623	12	75	role	role	NOUN
fbem-3623	12	76	of	of	ADP
fbem-3623	12	77	audit	audit	NOUN
fbem-3623	12	78	in	in	ADP
fbem-3623	12	79	the	the	DET
fbem-3623	12	80	state	state	NOUN
fbem-3623	12	81	supervision	supervision	NOUN
fbem-3623	12	82	system[1	system[1	PROPN
fbem-3623	12	83	]	]	PUNCT
fbem-3623	12	84	.	.	PUNCT
fbem-3623	13	1	as	as	ADP
fbem-3623	13	2	an	an	DET
fbem-3623	13	3	important	important	ADJ
fbem-3623	13	4	part	part	NOUN
fbem-3623	13	5	of	of	ADP
fbem-3623	13	6	the	the	DET
fbem-3623	13	7	audit	audit	NOUN
fbem-3623	13	8	supervision	supervision	NOUN
fbem-3623	13	9	system	system	NOUN
fbem-3623	13	10	,	,	PUNCT
fbem-3623	13	11	the	the	DET
fbem-3623	13	12	internal	internal	ADJ
fbem-3623	13	13	audit	audit	NOUN
fbem-3623	13	14	of	of	ADP
fbem-3623	13	15	enterprises	enterprise	NOUN
fbem-3623	13	16	also	also	ADV
fbem-3623	13	17	needs	need	VERB
fbem-3623	13	18	to	to	PART
fbem-3623	13	19	adhere	adhere	VERB
fbem-3623	13	20	to	to	ADP
fbem-3623	13	21	the	the	DET
fbem-3623	13	22	new	new	ADJ
fbem-3623	13	23	development	development	NOUN
fbem-3623	13	24	concept	concept	NOUN
fbem-3623	13	25	,	,	PUNCT
fbem-3623	13	26	closely	closely	ADV
fbem-3623	13	27	follow	follow	VERB
fbem-3623	13	28	the	the	DET
fbem-3623	13	29	development	development	NOUN
fbem-3623	13	30	and	and	CCONJ
fbem-3623	13	31	changes	change	NOUN
fbem-3623	13	32	of	of	ADP
fbem-3623	13	33	the	the	DET
fbem-3623	13	34	main	main	ADJ
fbem-3623	13	35	contradictions	contradiction	NOUN
fbem-3623	13	36	in	in	ADP
fbem-3623	13	37	our	our	PRON
fbem-3623	13	38	society	society	NOUN
fbem-3623	13	39	,	,	PUNCT
fbem-3623	13	40	fully	fully	ADV
fbem-3623	13	41	perform	perform	VERB
fbem-3623	13	42	the	the	DET
fbem-3623	13	43	internal	internal	ADJ
fbem-3623	13	44	audit	audit	NOUN
fbem-3623	13	45	supervision	supervision	NOUN
fbem-3623	13	46	duties	duty	NOUN
fbem-3623	13	47	of	of	ADP
fbem-3623	13	48	enterprises	enterprise	NOUN
fbem-3623	13	49	,	,	PUNCT
fbem-3623	13	50	promote	promote	VERB
fbem-3623	13	51	the	the	DET
fbem-3623	13	52	healthy	healthy	ADJ
fbem-3623	13	53	and	and	CCONJ
fbem-3623	13	54	sustainable	sustainable	ADJ
fbem-3623	13	55	development	development	NOUN
fbem-3623	13	56	of	of	ADP
fbem-3623	13	57	enterprises	enterprise	NOUN
fbem-3623	13	58	,	,	PUNCT
fbem-3623	13	59	and	and	CCONJ
fbem-3623	13	60	promote	promote	VERB
fbem-3623	13	61	the	the	DET
fbem-3623	13	62	standardized	standardized	ADJ
fbem-3623	13	63	operation	operation	NOUN
fbem-3623	13	64	of	of	ADP
fbem-3623	13	65	power[2	power[2	PROPN
fbem-3623	13	66	]	]	X
fbem-3623	13	67	;	;	PUNCT
fbem-3623	13	68	it	it	PRON
fbem-3623	13	69	is	be	AUX
fbem-3623	13	70	necessary	necessary	ADJ
fbem-3623	13	71	to	to	PART
fbem-3623	13	72	deepen	deepen	VERB
fbem-3623	13	73	the	the	DET
fbem-3623	13	74	reform	reform	NOUN
fbem-3623	13	75	of	of	ADP
fbem-3623	13	76	the	the	DET
fbem-3623	13	77	audit	audit	NOUN
fbem-3623	13	78	system	system	NOUN
fbem-3623	13	79	,	,	PUNCT
fbem-3623	13	80	innovate	innovate	VERB
fbem-3623	13	81	the	the	DET
fbem-3623	13	82	audit	audit	NOUN
fbem-3623	13	83	concept	concept	NOUN
fbem-3623	13	84	,	,	PUNCT
fbem-3623	13	85	and	and	CCONJ
fbem-3623	13	86	focus	focus	VERB
fbem-3623	13	87	on	on	ADP
fbem-3623	13	88	reflecting	reflect	VERB
fbem-3623	13	89	the	the	DET
fbem-3623	13	90	new	new	ADJ
fbem-3623	13	91	problems	problem	NOUN
fbem-3623	13	92	and	and	CCONJ
fbem-3623	13	93	situations	situation	NOUN
fbem-3623	13	94	of	of	ADP
fbem-3623	13	95	enterprise	enterprise	NOUN
fbem-3623	13	96	governance	governance	NOUN
fbem-3623	13	97	;	;	PUNCT
fbem-3623	13	98	it	it	PRON
fbem-3623	13	99	is	be	AUX
fbem-3623	13	100	necessary	necessary	ADJ
fbem-3623	13	101	to	to	PART
fbem-3623	13	102	continuously	continuously	ADV
fbem-3623	13	103	expand	expand	VERB
fbem-3623	13	104	the	the	DET
fbem-3623	13	105	breadth	breadth	NOUN
fbem-3623	13	106	of	of	ADP
fbem-3623	13	107	audit	audit	NOUN
fbem-3623	13	108	coverage	coverage	NOUN
fbem-3623	13	109	and	and	CCONJ
fbem-3623	13	110	the	the	DET
fbem-3623	13	111	depth	depth	NOUN
fbem-3623	13	112	of	of	ADP
fbem-3623	13	113	audit	audit	NOUN
fbem-3623	13	114	supervision	supervision	NOUN
fbem-3623	13	115	,	,	PUNCT
fbem-3623	13	116	strengthen	strengthen	VERB
fbem-3623	13	117	the	the	DET
fbem-3623	13	118	disclosure	disclosure	NOUN
fbem-3623	13	119	of	of	ADP
fbem-3623	13	120	hidden	hidden	ADJ
fbem-3623	13	121	risks	risk	NOUN
fbem-3623	13	122	faced	face	VERB
fbem-3623	13	123	by	by	ADP
fbem-3623	13	124	enterprises	enterprise	NOUN
fbem-3623	13	125	,	,	PUNCT
fbem-3623	13	126	and	and	CCONJ
fbem-3623	13	127	strengthen	strengthen	VERB
fbem-3623	13	128	the	the	DET
fbem-3623	13	129	follow	follow	VERB
fbem-3623	13	130	-	-	PUNCT
fbem-3623	13	131	up	up	ADP
fbem-3623	13	132	audit	audit	NOUN
fbem-3623	13	133	of	of	ADP
fbem-3623	13	134	the	the	DET
fbem-3623	13	135	implementation	implementation	NOUN
fbem-3623	13	136	of	of	ADP
fbem-3623	13	137	national	national	ADJ
fbem-3623	13	138	policies	policy	NOUN
fbem-3623	13	139	and	and	CCONJ
fbem-3623	13	140	measures[3	measures[3	NOUN
fbem-3623	13	141	]	]	PUNCT
fbem-3623	13	142	;	;	PUNCT
fbem-3623	13	143	it	it	PRON
fbem-3623	13	144	is	be	AUX
fbem-3623	13	145	necessary	necessary	ADJ
fbem-3623	13	146	to	to	PART
fbem-3623	13	147	explore	explore	VERB
fbem-3623	13	148	the	the	DET
fbem-3623	13	149	implementation	implementation	NOUN
fbem-3623	13	150	of	of	ADP
fbem-3623	13	151	big	big	ADJ
fbem-3623	13	152	data	datum	NOUN
fbem-3623	13	153	audit	audit	NOUN
fbem-3623	13	154	and	and	CCONJ
fbem-3623	13	155	strengthen	strengthen	VERB
fbem-3623	13	156	the	the	DET
fbem-3623	13	157	intelligent	intelligent	ADJ
fbem-3623	13	158	construction	construction	NOUN
fbem-3623	13	159	of	of	ADP
fbem-3623	13	160	audit	audit	NOUN
fbem-3623	13	161	;	;	PUNCT
fbem-3623	13	162	internal	internal	ADJ
fbem-3623	13	163	audit	audit	NOUN
fbem-3623	13	164	institutions	institution	NOUN
fbem-3623	13	165	should	should	AUX
fbem-3623	13	166	also	also	ADV
fbem-3623	13	167	do	do	VERB
fbem-3623	13	168	a	a	DET
fbem-3623	13	169	good	good	ADJ
fbem-3623	13	170	job	job	NOUN
fbem-3623	13	171	in	in	ADP
fbem-3623	13	172	the	the	DET
fbem-3623	13	173	normalization	normalization	NOUN
fbem-3623	13	174	of	of	ADP
fbem-3623	13	175	"	"	PUNCT
fbem-3623	13	176	economic	economic	ADJ
fbem-3623	13	177	physical	physical	ADJ
fbem-3623	13	178	examination	examination	NOUN
fbem-3623	13	179	"	"	PUNCT
fbem-3623	13	180	,	,	PUNCT
fbem-3623	13	181	not	not	PART
fbem-3623	13	182	only	only	ADV
fbem-3623	13	183	to	to	PART
fbem-3623	13	184	"	"	PUNCT
fbem-3623	13	185	check	check	VERB
fbem-3623	13	186	the	the	DET
fbem-3623	13	187	disease	disease	NOUN
fbem-3623	13	188	"	"	PUNCT
fbem-3623	13	189	,	,	PUNCT
fbem-3623	13	190	but	but	CCONJ
fbem-3623	13	191	also	also	ADV
fbem-3623	13	192	to	to	PART
fbem-3623	13	193	"	"	PUNCT
fbem-3623	13	194	treat	treat	VERB
fbem-3623	13	195	the	the	DET
fbem-3623	13	196	disease	disease	NOUN
fbem-3623	13	197	and	and	CCONJ
fbem-3623	13	198	prevent	prevent	VERB
fbem-3623	13	199	it	it	PRON
fbem-3623	13	200	from	from	ADP
fbem-3623	13	201	happening	happen	VERB
fbem-3623	13	202	"	"	PUNCT
fbem-3623	13	203	.	.	PUNCT
fbem-3623	14	1	3	3	X
fbem-3623	14	2	.	.	X
fbem-3623	14	3	the	the	DET
fbem-3623	14	4	necessity	necessity	NOUN
fbem-3623	14	5	of	of	ADP
fbem-3623	14	6	internal	internal	ADJ
fbem-3623	14	7	audit	audit	NOUN
fbem-3623	14	8	to	to	PART
fbem-3623	14	9	promote	promote	VERB
fbem-3623	14	10	full	full	ADJ
fbem-3623	14	11	coverage	coverage	NOUN
fbem-3623	14	12	of	of	ADP
fbem-3623	14	13	audit	audit	NOUN
fbem-3623	14	14	supervision	supervision	NOUN
fbem-3623	14	15	implementing	implement	VERB
fbem-3623	14	16	full	full	ADJ
fbem-3623	14	17	coverage	coverage	NOUN
fbem-3623	14	18	of	of	ADP
fbem-3623	14	19	audit	audit	NOUN
fbem-3623	14	20	supervision	supervision	NOUN
fbem-3623	14	21	is	be	AUX
fbem-3623	14	22	a	a	DET
fbem-3623	14	23	clear	clear	ADJ
fbem-3623	14	24	requirement	requirement	NOUN
fbem-3623	14	25	put	put	VERB
fbem-3623	14	26	forward	forward	ADP
fbem-3623	14	27	by	by	ADP
fbem-3623	14	28	the	the	DET
fbem-3623	14	29	state	state	NOUN
fbem-3623	14	30	for	for	ADP
fbem-3623	14	31	audit	audit	NOUN
fbem-3623	14	32	work	work	NOUN
fbem-3623	14	33	,	,	PUNCT
fbem-3623	14	34	which	which	PRON
fbem-3623	14	35	is	be	AUX
fbem-3623	14	36	of	of	ADP
fbem-3623	14	37	great	great	ADJ
fbem-3623	14	38	significance	significance	NOUN
fbem-3623	14	39	for	for	ADP
fbem-3623	14	40	promoting	promote	VERB
fbem-3623	14	41	the	the	DET
fbem-3623	14	42	improvement	improvement	NOUN
fbem-3623	14	43	of	of	ADP
fbem-3623	14	44	enterprise	enterprise	NOUN
fbem-3623	14	45	governance	governance	NOUN
fbem-3623	14	46	system	system	NOUN
fbem-3623	14	47	and	and	CCONJ
fbem-3623	14	48	modernization	modernization	NOUN
fbem-3623	14	49	of	of	ADP
fbem-3623	14	50	governance	governance	NOUN
fbem-3623	14	51	capacity	capacity	NOUN
fbem-3623	14	52	.	.	PUNCT
fbem-3623	15	1	the	the	DET
fbem-3623	15	2	state	state	NOUN
fbem-3623	15	3	advocates	advocate	VERB
fbem-3623	15	4	that	that	SCONJ
fbem-3623	15	5	audit	audit	NOUN
fbem-3623	15	6	supervision	supervision	NOUN
fbem-3623	15	7	should	should	AUX
fbem-3623	15	8	strengthen	strengthen	VERB
fbem-3623	15	9	overall	overall	ADJ
fbem-3623	15	10	planning	planning	NOUN
fbem-3623	15	11	and	and	CCONJ
fbem-3623	15	12	exert	exert	VERB
fbem-3623	15	13	joint	joint	ADJ
fbem-3623	15	14	efforts	effort	NOUN
fbem-3623	15	15	,	,	PUNCT
fbem-3623	15	16	and	and	CCONJ
fbem-3623	15	17	proposes	propose	VERB
fbem-3623	15	18	that	that	SCONJ
fbem-3623	15	19	internal	internal	ADJ
fbem-3623	15	20	audit	audit	NOUN
fbem-3623	15	21	should	should	AUX
fbem-3623	15	22	give	give	VERB
fbem-3623	15	23	full	full	ADJ
fbem-3623	15	24	play	play	NOUN
fbem-3623	15	25	to	to	ADP
fbem-3623	15	26	its	its	PRON
fbem-3623	15	27	role	role	NOUN
fbem-3623	15	28	.	.	PUNCT
fbem-3623	16	1	enterprise	enterprise	NOUN
fbem-3623	16	2	internal	internal	ADJ
fbem-3623	16	3	audit	audit	NOUN
fbem-3623	16	4	should	should	AUX
fbem-3623	16	5	actively	actively	ADV
fbem-3623	16	6	strengthen	strengthen	VERB
fbem-3623	16	7	coordination	coordination	NOUN
fbem-3623	16	8	with	with	ADP
fbem-3623	16	9	national	national	ADJ
fbem-3623	16	10	audit	audit	NOUN
fbem-3623	16	11	,	,	PUNCT
fbem-3623	16	12	establish	establish	VERB
fbem-3623	16	13	and	and	CCONJ
fbem-3623	16	14	improve	improve	VERB
fbem-3623	16	15	internal	internal	ADJ
fbem-3623	16	16	audit	audit	NOUN
fbem-3623	16	17	working	working	NOUN
fbem-3623	16	18	mechanism	mechanism	NOUN
fbem-3623	16	19	,	,	PUNCT
fbem-3623	16	20	provide	provide	VERB
fbem-3623	16	21	help	help	NOUN
fbem-3623	16	22	for	for	ADP
fbem-3623	16	23	national	national	ADJ
fbem-3623	16	24	audit	audit	NOUN
fbem-3623	16	25	to	to	PART
fbem-3623	16	26	effectively	effectively	ADV
fbem-3623	16	27	use	use	VERB
fbem-3623	16	28	internal	internal	ADJ
fbem-3623	16	29	audit	audit	NOUN
fbem-3623	16	30	results	result	NOUN
fbem-3623	16	31	,	,	PUNCT
fbem-3623	16	32	and	and	CCONJ
fbem-3623	16	33	improve	improve	VERB
fbem-3623	16	34	the	the	DET
fbem-3623	16	35	quality	quality	NOUN
fbem-3623	16	36	of	of	ADP
fbem-3623	16	37	full	full	ADJ
fbem-3623	16	38	audit	audit	NOUN
fbem-3623	16	39	coverage[4	coverage[4	PROPN
fbem-3623	16	40	]	]	PUNCT
fbem-3623	16	41	.	.	PUNCT
fbem-3623	17	1	internal	internal	ADJ
fbem-3623	17	2	audit	audit	NOUN
fbem-3623	17	3	has	have	VERB
fbem-3623	17	4	incomparable	incomparable	ADJ
fbem-3623	17	5	advantages	advantage	NOUN
fbem-3623	17	6	over	over	ADP
fbem-3623	17	7	other	other	ADJ
fbem-3623	17	8	audits	audits	NOUN
fbem-3623	17	9	in	in	ADP
fbem-3623	17	10	promoting	promote	VERB
fbem-3623	17	11	the	the	DET
fbem-3623	17	12	capacity	capacity	NOUN
fbem-3623	17	13	building	building	NOUN
fbem-3623	17	14	of	of	ADP
fbem-3623	17	15	enterprise	enterprise	NOUN
fbem-3623	17	16	governance	governance	NOUN
fbem-3623	17	17	system	system	NOUN
fbem-3623	17	18	.	.	PUNCT
fbem-3623	18	1	first	first	ADV
fbem-3623	18	2	of	of	ADP
fbem-3623	18	3	all	all	PRON
fbem-3623	18	4	,	,	PUNCT
fbem-3623	18	5	internal	internal	ADJ
fbem-3623	18	6	audit	audit	NOUN
fbem-3623	18	7	takes	take	VERB
fbem-3623	18	8	internal	internal	ADJ
fbem-3623	18	9	service	service	NOUN
fbem-3623	18	10	as	as	ADP
fbem-3623	18	11	its	its	PRON
fbem-3623	18	12	working	working	NOUN
fbem-3623	18	13	purpose	purpose	NOUN
fbem-3623	18	14	.	.	PUNCT
fbem-3623	19	1	state	state	NOUN
fbem-3623	19	2	audit	audit	NOUN
fbem-3623	19	3	and	and	CCONJ
fbem-3623	19	4	social	social	ADJ
fbem-3623	19	5	audit	audit	NOUN
fbem-3623	19	6	are	be	AUX
fbem-3623	19	7	often	often	ADV
fbem-3623	19	8	used	use	VERB
fbem-3623	19	9	as	as	ADP
fbem-3623	19	10	supervision	supervision	NOUN
fbem-3623	19	11	departments	department	NOUN
fbem-3623	19	12	or	or	CCONJ
fbem-3623	19	13	entrusted	entrust	VERB
fbem-3623	19	14	by	by	ADP
fbem-3623	19	15	supervision	supervision	NOUN
fbem-3623	19	16	to	to	PART
fbem-3623	19	17	examine	examine	VERB
fbem-3623	19	18	audited	audit	VERB
fbem-3623	19	19	units	unit	NOUN
fbem-3623	19	20	,	,	PUNCT
fbem-3623	19	21	while	while	SCONJ
fbem-3623	19	22	internal	internal	ADJ
fbem-3623	19	23	audit	audit	NOUN
fbem-3623	19	24	is	be	AUX
fbem-3623	19	25	an	an	DET
fbem-3623	19	26	internal	internal	ADJ
fbem-3623	19	27	supervision	supervision	NOUN
fbem-3623	19	28	department	department	PROPN
fbem-3623	19	29	of	of	ADP
fbem-3623	19	30	enterprises	enterprise	NOUN
fbem-3623	19	31	,	,	PUNCT
fbem-3623	19	32	whose	whose	DET
fbem-3623	19	33	existence	existence	NOUN
fbem-3623	19	34	value	value	NOUN
fbem-3623	19	35	is	be	AUX
fbem-3623	19	36	to	to	PART
fbem-3623	19	37	serve	serve	VERB
fbem-3623	19	38	enterprise	enterprise	NOUN
fbem-3623	19	39	managers	manager	NOUN
fbem-3623	19	40	,	,	PUNCT
fbem-3623	19	41	strengthen	strengthen	VERB
fbem-3623	19	42	control	control	NOUN
fbem-3623	19	43	management	management	NOUN
fbem-3623	19	44	and	and	CCONJ
fbem-3623	19	45	realize	realize	VERB
fbem-3623	19	46	value	value	NOUN
fbem-3623	19	47	-	-	PUNCT
fbem-3623	19	48	added	add	VERB
fbem-3623	19	49	for	for	ADP
fbem-3623	19	50	organizations	organization	NOUN
fbem-3623	19	51	,	,	PUNCT
fbem-3623	19	52	and	and	CCONJ
fbem-3623	19	53	it	it	PRON
fbem-3623	19	54	has	have	VERB
fbem-3623	19	55	a	a	DET
fbem-3623	19	56	wide	wide	ADJ
fbem-3623	19	57	scope	scope	NOUN
fbem-3623	19	58	of	of	ADP
fbem-3623	19	59	examination	examination	NOUN
fbem-3623	19	60	:	:	PUNCT
fbem-3623	19	61	it	it	PRON
fbem-3623	19	62	can	can	AUX
fbem-3623	19	63	218	218	NUM
fbem-3623	19	64	evaluate	evaluate	VERB
fbem-3623	19	65	the	the	DET
fbem-3623	19	66	soundness	soundness	NOUN
fbem-3623	19	67	of	of	ADP
fbem-3623	19	68	enterprise	enterprise	NOUN
fbem-3623	19	69	internal	internal	ADJ
fbem-3623	19	70	control	control	NOUN
fbem-3623	19	71	system	system	NOUN
fbem-3623	19	72	and	and	CCONJ
fbem-3623	19	73	the	the	DET
fbem-3623	19	74	effectiveness	effectiveness	NOUN
fbem-3623	19	75	of	of	ADP
fbem-3623	19	76	internal	internal	ADJ
fbem-3623	19	77	control	control	NOUN
fbem-3623	19	78	implementation	implementation	NOUN
fbem-3623	19	79	,	,	PUNCT
fbem-3623	19	80	find	find	VERB
fbem-3623	19	81	hidden	hidden	ADJ
fbem-3623	19	82	defects	defect	NOUN
fbem-3623	19	83	of	of	ADP
fbem-3623	19	84	internal	internal	ADJ
fbem-3623	19	85	control	control	NOUN
fbem-3623	19	86	,	,	PUNCT
fbem-3623	19	87	and	and	CCONJ
fbem-3623	19	88	put	put	VERB
fbem-3623	19	89	forward	forward	ADP
fbem-3623	19	90	suggestions	suggestion	NOUN
fbem-3623	19	91	for	for	ADP
fbem-3623	19	92	improvement	improvement	NOUN
fbem-3623	19	93	;	;	PUNCT
fbem-3623	19	94	audit	audit	VERB
fbem-3623	19	95	financial	financial	ADJ
fbem-3623	19	96	management	management	NOUN
fbem-3623	19	97	to	to	PART
fbem-3623	19	98	ensure	ensure	VERB
fbem-3623	19	99	that	that	SCONJ
fbem-3623	19	100	accounting	accounting	NOUN
fbem-3623	19	101	information	information	NOUN
fbem-3623	19	102	is	be	AUX
fbem-3623	19	103	true	true	ADJ
fbem-3623	19	104	,	,	PUNCT
fbem-3623	19	105	reasonable	reasonable	ADJ
fbem-3623	19	106	and	and	CCONJ
fbem-3623	19	107	legal	legal	ADJ
fbem-3623	19	108	,	,	PUNCT
fbem-3623	19	109	which	which	PRON
fbem-3623	19	110	is	be	AUX
fbem-3623	19	111	helpful	helpful	ADJ
fbem-3623	19	112	to	to	PART
fbem-3623	19	113	provide	provide	VERB
fbem-3623	19	114	useful	useful	ADJ
fbem-3623	19	115	information	information	NOUN
fbem-3623	19	116	for	for	ADP
fbem-3623	19	117	decision	decision	NOUN
fbem-3623	19	118	makers[5	makers[5	NOUN
fbem-3623	19	119	]	]	PUNCT
fbem-3623	19	120	;	;	PUNCT
fbem-3623	19	121	find	find	VERB
fbem-3623	19	122	the	the	DET
fbem-3623	19	123	mistakes	mistake	NOUN
fbem-3623	19	124	and	and	CCONJ
fbem-3623	19	125	omissions	omission	NOUN
fbem-3623	19	126	in	in	ADP
fbem-3623	19	127	the	the	DET
fbem-3623	19	128	economic	economic	ADJ
fbem-3623	19	129	activities	activity	NOUN
fbem-3623	19	130	of	of	ADP
fbem-3623	19	131	business	business	NOUN
fbem-3623	19	132	departments	department	NOUN
fbem-3623	19	133	,	,	PUNCT
fbem-3623	19	134	reveal	reveal	VERB
fbem-3623	19	135	the	the	DET
fbem-3623	19	136	root	root	NOUN
fbem-3623	19	137	causes	cause	NOUN
fbem-3623	19	138	of	of	ADP
fbem-3623	19	139	problems	problem	NOUN
fbem-3623	19	140	,	,	PUNCT
fbem-3623	19	141	urge	urge	ADJ
fbem-3623	19	142	management	management	NOUN
fbem-3623	19	143	departments	department	NOUN
fbem-3623	19	144	to	to	PART
fbem-3623	19	145	correct	correct	VERB
fbem-3623	19	146	them	they	PRON
fbem-3623	19	147	in	in	ADP
fbem-3623	19	148	time	time	NOUN
fbem-3623	19	149	,	,	PUNCT
fbem-3623	19	150	and	and	CCONJ
fbem-3623	19	151	improve	improve	VERB
fbem-3623	19	152	operation	operation	NOUN
fbem-3623	19	153	and	and	CCONJ
fbem-3623	19	154	management	management	NOUN
fbem-3623	19	155	;	;	PUNCT
fbem-3623	19	156	reflect	reflect	VERB
fbem-3623	19	157	the	the	DET
fbem-3623	19	158	loss	loss	NOUN
fbem-3623	19	159	and	and	CCONJ
fbem-3623	19	160	waste	waste	NOUN
fbem-3623	19	161	in	in	ADP
fbem-3623	19	162	the	the	DET
fbem-3623	19	163	business	business	NOUN
fbem-3623	19	164	investment	investment	NOUN
fbem-3623	19	165	of	of	ADP
fbem-3623	19	166	enterprises	enterprise	NOUN
fbem-3623	19	167	,	,	PUNCT
fbem-3623	19	168	and	and	CCONJ
fbem-3623	19	169	safeguard	safeguard	VERB
fbem-3623	19	170	the	the	DET
fbem-3623	19	171	investment	investment	NOUN
fbem-3623	19	172	benefit	benefit	NOUN
fbem-3623	19	173	and	and	CCONJ
fbem-3623	19	174	asset	asset	NOUN
fbem-3623	19	175	security	security	NOUN
fbem-3623	19	176	of	of	ADP
fbem-3623	19	177	enterprises	enterprise	NOUN
fbem-3623	19	178	;	;	PUNCT
fbem-3623	19	179	supervise	supervise	VERB
fbem-3623	19	180	compliance	compliance	NOUN
fbem-3623	19	181	with	with	ADP
fbem-3623	19	182	laws	law	NOUN
fbem-3623	19	183	,	,	PUNCT
fbem-3623	19	184	regulations	regulation	NOUN
fbem-3623	19	185	and	and	CCONJ
fbem-3623	19	186	company	company	NOUN
fbem-3623	19	187	rules	rule	NOUN
fbem-3623	19	188	and	and	CCONJ
fbem-3623	19	189	regulations	regulation	NOUN
fbem-3623	19	190	in	in	ADP
fbem-3623	19	191	business	business	NOUN
fbem-3623	19	192	activities	activity	NOUN
fbem-3623	19	193	,	,	PUNCT
fbem-3623	19	194	and	and	CCONJ
fbem-3623	19	195	ensure	ensure	VERB
fbem-3623	19	196	the	the	DET
fbem-3623	19	197	development	development	NOUN
fbem-3623	19	198	of	of	ADP
fbem-3623	19	199	enterprises	enterprise	NOUN
fbem-3623	19	200	in	in	ADP
fbem-3623	19	201	accordance	accordance	NOUN
fbem-3623	19	202	with	with	ADP
fbem-3623	19	203	relevant	relevant	ADJ
fbem-3623	19	204	national	national	ADJ
fbem-3623	19	205	policies	policy	NOUN
fbem-3623	19	206	and	and	CCONJ
fbem-3623	19	207	established	establish	VERB
fbem-3623	19	208	goals	goal	NOUN
fbem-3623	19	209	of	of	ADP
fbem-3623	19	210	enterprises	enterprise	NOUN
fbem-3623	19	211	.	.	PUNCT
fbem-3623	20	1	secondly	secondly	ADV
fbem-3623	20	2	,	,	PUNCT
fbem-3623	20	3	internal	internal	ADJ
fbem-3623	20	4	audit	audit	NOUN
fbem-3623	20	5	has	have	VERB
fbem-3623	20	6	the	the	DET
fbem-3623	20	7	characteristics	characteristic	NOUN
fbem-3623	20	8	of	of	ADP
fbem-3623	20	9	simple	simple	ADJ
fbem-3623	20	10	procedure	procedure	NOUN
fbem-3623	20	11	,	,	PUNCT
fbem-3623	20	12	easy	easy	ADJ
fbem-3623	20	13	to	to	PART
fbem-3623	20	14	catch	catch	VERB
fbem-3623	20	15	key	key	ADJ
fbem-3623	20	16	points	point	NOUN
fbem-3623	20	17	and	and	CCONJ
fbem-3623	20	18	high	high	ADJ
fbem-3623	20	19	audit	audit	NOUN
fbem-3623	20	20	timeliness	timeliness	NOUN
fbem-3623	20	21	.	.	PUNCT
fbem-3623	21	1	as	as	ADP
fbem-3623	21	2	the	the	DET
fbem-3623	21	3	management	management	NOUN
fbem-3623	21	4	and	and	CCONJ
fbem-3623	21	5	supervision	supervision	NOUN
fbem-3623	21	6	department	department	PROPN
fbem-3623	21	7	of	of	ADP
fbem-3623	21	8	the	the	DET
fbem-3623	21	9	internal	internal	ADJ
fbem-3623	21	10	audit	audit	NOUN
fbem-3623	21	11	enterprise	enterprise	NOUN
fbem-3623	21	12	,	,	PUNCT
fbem-3623	21	13	it	it	PRON
fbem-3623	21	14	is	be	AUX
fbem-3623	21	15	very	very	ADV
fbem-3623	21	16	familiar	familiar	ADJ
fbem-3623	21	17	with	with	ADP
fbem-3623	21	18	various	various	ADJ
fbem-3623	21	19	economic	economic	ADJ
fbem-3623	21	20	activities	activity	NOUN
fbem-3623	21	21	and	and	CCONJ
fbem-3623	21	22	business	business	NOUN
fbem-3623	21	23	management	management	NOUN
fbem-3623	21	24	of	of	ADP
fbem-3623	21	25	the	the	DET
fbem-3623	21	26	enterprise	enterprise	NOUN
fbem-3623	21	27	.	.	PUNCT
fbem-3623	22	1	knowing	know	VERB
fbem-3623	22	2	where	where	SCONJ
fbem-3623	22	3	is	be	AUX
fbem-3623	22	4	the	the	DET
fbem-3623	22	5	focus	focus	NOUN
fbem-3623	22	6	and	and	CCONJ
fbem-3623	22	7	weak	weak	ADJ
fbem-3623	22	8	link	link	NOUN
fbem-3623	22	9	of	of	ADP
fbem-3623	22	10	the	the	DET
fbem-3623	22	11	enterprise	enterprise	NOUN
fbem-3623	22	12	management	management	NOUN
fbem-3623	22	13	can	can	AUX
fbem-3623	22	14	accurately	accurately	ADV
fbem-3623	22	15	lock	lock	VERB
fbem-3623	22	16	the	the	DET
fbem-3623	22	17	audit	audit	NOUN
fbem-3623	22	18	object	object	NOUN
fbem-3623	22	19	and	and	CCONJ
fbem-3623	22	20	save	save	VERB
fbem-3623	22	21	a	a	DET
fbem-3623	22	22	lot	lot	NOUN
fbem-3623	22	23	of	of	ADP
fbem-3623	22	24	pre	pre	ADJ
fbem-3623	22	25	-	-	ADJ
fbem-3623	22	26	trial	trial	ADJ
fbem-3623	22	27	investigation	investigation	NOUN
fbem-3623	22	28	time[6	time[6	X
fbem-3623	22	29	]	]	PUNCT
fbem-3623	22	30	.	.	PUNCT
fbem-3623	23	1	it	it	PRON
fbem-3623	23	2	is	be	AUX
fbem-3623	23	3	also	also	ADV
fbem-3623	23	4	convenient	convenient	ADJ
fbem-3623	23	5	to	to	PART
fbem-3623	23	6	obtain	obtain	VERB
fbem-3623	23	7	information	information	NOUN
fbem-3623	23	8	and	and	CCONJ
fbem-3623	23	9	exchange	exchange	NOUN
fbem-3623	23	10	opinions	opinion	NOUN
fbem-3623	23	11	during	during	ADP
fbem-3623	23	12	the	the	DET
fbem-3623	23	13	audit	audit	NOUN
fbem-3623	23	14	process	process	NOUN
fbem-3623	23	15	,	,	PUNCT
fbem-3623	23	16	and	and	CCONJ
fbem-3623	23	17	it	it	PRON
fbem-3623	23	18	can	can	AUX
fbem-3623	23	19	quickly	quickly	ADV
fbem-3623	23	20	carry	carry	VERB
fbem-3623	23	21	out	out	ADP
fbem-3623	23	22	audit	audit	NOUN
fbem-3623	23	23	verification	verification	NOUN
fbem-3623	23	24	and	and	CCONJ
fbem-3623	23	25	solicit	solicit	ADJ
fbem-3623	23	26	opinions	opinion	NOUN
fbem-3623	23	27	.	.	PUNCT
fbem-3623	24	1	at	at	ADP
fbem-3623	24	2	the	the	DET
fbem-3623	24	3	same	same	ADJ
fbem-3623	24	4	time	time	NOUN
fbem-3623	24	5	,	,	PUNCT
fbem-3623	24	6	internal	internal	ADJ
fbem-3623	24	7	audit	audit	NOUN
fbem-3623	24	8	has	have	VERB
fbem-3623	24	9	the	the	DET
fbem-3623	24	10	characteristics	characteristic	NOUN
fbem-3623	24	11	of	of	ADP
fbem-3623	24	12	finding	find	VERB
fbem-3623	24	13	problems	problem	NOUN
fbem-3623	24	14	and	and	CCONJ
fbem-3623	24	15	being	be	AUX
fbem-3623	24	16	easily	easily	ADV
fbem-3623	24	17	adopted	adopt	VERB
fbem-3623	24	18	,	,	PUNCT
fbem-3623	24	19	which	which	PRON
fbem-3623	24	20	can	can	AUX
fbem-3623	24	21	realize	realize	VERB
fbem-3623	24	22	the	the	DET
fbem-3623	24	23	transformation	transformation	NOUN
fbem-3623	24	24	of	of	ADP
fbem-3623	24	25	audit	audit	NOUN
fbem-3623	24	26	supervision	supervision	NOUN
fbem-3623	24	27	from	from	ADP
fbem-3623	24	28	backward	backward	ADJ
fbem-3623	24	29	to	to	ADP
fbem-3623	24	30	inprocess	inprocess	ADJ
fbem-3623	24	31	and	and	CCONJ
fbem-3623	24	32	in	in	ADP
fbem-3623	24	33	advance	advance	NOUN
fbem-3623	24	34	.	.	PUNCT
fbem-3623	25	1	problems	problem	NOUN
fbem-3623	25	2	and	and	CCONJ
fbem-3623	25	3	potential	potential	ADJ
fbem-3623	25	4	risks	risk	NOUN
fbem-3623	25	5	found	find	VERB
fbem-3623	25	6	in	in	ADP
fbem-3623	25	7	the	the	DET
fbem-3623	25	8	process	process	NOUN
fbem-3623	25	9	of	of	ADP
fbem-3623	25	10	auditing	auditing	NOUN
fbem-3623	25	11	matters	matter	NOUN
fbem-3623	25	12	are	be	AUX
fbem-3623	25	13	easy	easy	ADJ
fbem-3623	25	14	to	to	PART
fbem-3623	25	15	be	be	AUX
fbem-3623	25	16	corrected	correct	VERB
fbem-3623	25	17	by	by	ADP
fbem-3623	25	18	the	the	DET
fbem-3623	25	19	management	management	NOUN
fbem-3623	25	20	department	department	NOUN
fbem-3623	25	21	in	in	ADP
fbem-3623	25	22	time	time	NOUN
fbem-3623	25	23	,	,	PUNCT
fbem-3623	25	24	and	and	CCONJ
fbem-3623	25	25	can	can	AUX
fbem-3623	25	26	be	be	AUX
fbem-3623	25	27	audited	audit	VERB
fbem-3623	25	28	,	,	PUNCT
fbem-3623	25	29	rectified	rectify	VERB
fbem-3623	25	30	,	,	PUNCT
fbem-3623	25	31	standardized	standardized	ADJ
fbem-3623	25	32	and	and	CCONJ
fbem-3623	25	33	improved	improve	VERB
fbem-3623	25	34	at	at	ADP
fbem-3623	25	35	the	the	DET
fbem-3623	25	36	same	same	ADJ
fbem-3623	25	37	time[7	time[7	PROPN
fbem-3623	25	38	]	]	PUNCT
fbem-3623	25	39	.	.	PUNCT
fbem-3623	26	1	4	4	X
fbem-3623	26	2	.	.	X
fbem-3623	26	3	how	how	SCONJ
fbem-3623	26	4	to	to	PART
fbem-3623	26	5	deepen	deepen	VERB
fbem-3623	26	6	the	the	DET
fbem-3623	26	7	full	full	ADJ
fbem-3623	26	8	coverage	coverage	NOUN
fbem-3623	26	9	of	of	ADP
fbem-3623	26	10	enterprise	enterprise	NOUN
fbem-3623	26	11	internal	internal	ADJ
fbem-3623	26	12	audit	audit	NOUN
fbem-3623	26	13	supervision	supervision	NOUN
fbem-3623	26	14	?	?	PUNCT
fbem-3623	27	1	internal	internal	ADJ
fbem-3623	27	2	audit	audit	NOUN
fbem-3623	27	3	should	should	AUX
fbem-3623	27	4	adhere	adhere	VERB
fbem-3623	27	5	to	to	ADP
fbem-3623	27	6	the	the	DET
fbem-3623	27	7	risk	risk	NOUN
fbem-3623	27	8	-	-	PUNCT
fbem-3623	27	9	oriented	orient	VERB
fbem-3623	27	10	,	,	PUNCT
fbem-3623	27	11	problemoriented	problemoriente	VERB
fbem-3623	27	12	and	and	CCONJ
fbem-3623	27	13	goal	goal	NOUN
fbem-3623	27	14	-	-	PUNCT
fbem-3623	27	15	oriented	orient	VERB
fbem-3623	27	16	,	,	PUNCT
fbem-3623	27	17	take	take	AUX
fbem-3623	27	18	"	"	PUNCT
fbem-3623	27	19	strengthening	strengthen	VERB
fbem-3623	27	20	internal	internal	ADJ
fbem-3623	27	21	control	control	NOUN
fbem-3623	27	22	,	,	PUNCT
fbem-3623	27	23	preventing	prevent	VERB
fbem-3623	27	24	risks	risk	NOUN
fbem-3623	27	25	and	and	CCONJ
fbem-3623	27	26	promoting	promote	VERB
fbem-3623	27	27	compliance	compliance	NOUN
fbem-3623	27	28	"	"	PUNCT
fbem-3623	27	29	as	as	ADP
fbem-3623	27	30	the	the	DET
fbem-3623	27	31	starting	starting	NOUN
fbem-3623	27	32	point	point	NOUN
fbem-3623	27	33	,	,	PUNCT
fbem-3623	27	34	classify	classify	VERB
fbem-3623	27	35	and	and	CCONJ
fbem-3623	27	36	determine	determine	VERB
fbem-3623	27	37	the	the	DET
fbem-3623	27	38	focus	focus	NOUN
fbem-3623	27	39	of	of	ADP
fbem-3623	27	40	audit	audit	NOUN
fbem-3623	27	41	objects	object	NOUN
fbem-3623	27	42	,	,	PUNCT
fbem-3623	27	43	audit	audit	NOUN
fbem-3623	27	44	cycle	cycle	NOUN
fbem-3623	27	45	and	and	CCONJ
fbem-3623	27	46	frequency	frequency	NOUN
fbem-3623	27	47	,	,	PUNCT
fbem-3623	27	48	and	and	CCONJ
fbem-3623	27	49	promote	promote	VERB
fbem-3623	27	50	risk	risk	NOUN
fbem-3623	27	51	management	management	NOUN
fbem-3623	27	52	,	,	PUNCT
fbem-3623	27	53	internal	internal	ADJ
fbem-3623	27	54	control	control	NOUN
fbem-3623	27	55	supervision	supervision	PROPN
fbem-3623	27	56	,	,	PUNCT
fbem-3623	27	57	audit	audit	NOUN
fbem-3623	27	58	supervision	supervision	NOUN
fbem-3623	27	59	and	and	CCONJ
fbem-3623	27	60	accountability	accountability	NOUN
fbem-3623	27	61	for	for	ADP
fbem-3623	27	62	violations	violation	NOUN
fbem-3623	27	63	,	,	PUNCT
fbem-3623	27	64	so	so	SCONJ
fbem-3623	27	65	as	as	SCONJ
fbem-3623	27	66	to	to	PART
fbem-3623	27	67	build	build	VERB
fbem-3623	27	68	a	a	DET
fbem-3623	27	69	comprehensive	comprehensive	ADJ
fbem-3623	27	70	supervision	supervision	NOUN
fbem-3623	27	71	system	system	NOUN
fbem-3623	27	72	.	.	PUNCT
fbem-3623	28	1	4.1	4.1	NUM
fbem-3623	28	2	.	.	PUNCT
fbem-3623	29	1	strengthen	strengthen	VERB
fbem-3623	29	2	risk	risk	NOUN
fbem-3623	29	3	prevention	prevention	NOUN
fbem-3623	29	4	and	and	CCONJ
fbem-3623	29	5	control	control	NOUN
fbem-3623	29	6	,	,	PUNCT
fbem-3623	29	7	and	and	CCONJ
fbem-3623	29	8	highlight	highlight	VERB
fbem-3623	29	9	risk	risk	NOUN
fbem-3623	29	10	life	life	NOUN
fbem-3623	29	11	cycle	cycle	NOUN
fbem-3623	29	12	management	management	NOUN
fbem-3623	29	13	enterprise	enterprise	NOUN
fbem-3623	29	14	's	's	PART
fbem-3623	29	15	internal	internal	ADJ
fbem-3623	29	16	audit	audit	NOUN
fbem-3623	29	17	should	should	AUX
fbem-3623	29	18	devote	devote	VERB
fbem-3623	29	19	itself	itself	PRON
fbem-3623	29	20	to	to	ADP
fbem-3623	29	21	the	the	DET
fbem-3623	29	22	task	task	NOUN
fbem-3623	29	23	of	of	ADP
fbem-3623	29	24	"	"	PUNCT
fbem-3623	29	25	three	three	NUM
fbem-3623	29	26	lines	line	NOUN
fbem-3623	29	27	of	of	ADP
fbem-3623	29	28	defense	defense	NOUN
fbem-3623	29	29	"	"	PUNCT
fbem-3623	29	30	in	in	ADP
fbem-3623	29	31	risk	risk	NOUN
fbem-3623	29	32	management	management	NOUN
fbem-3623	29	33	,	,	PUNCT
fbem-3623	29	34	promote	promote	VERB
fbem-3623	29	35	the	the	DET
fbem-3623	29	36	management	management	NOUN
fbem-3623	29	37	department	department	NOUN
fbem-3623	29	38	to	to	PART
fbem-3623	29	39	establish	establish	VERB
fbem-3623	29	40	the	the	DET
fbem-3623	29	41	concept	concept	NOUN
fbem-3623	29	42	of	of	ADP
fbem-3623	29	43	"	"	PUNCT
fbem-3623	29	44	managing	manage	VERB
fbem-3623	29	45	business	business	NOUN
fbem-3623	29	46	must	must	AUX
fbem-3623	29	47	manage	manage	VERB
fbem-3623	29	48	risks	risk	NOUN
fbem-3623	29	49	"	"	PUNCT
fbem-3623	29	50	,	,	PUNCT
fbem-3623	29	51	and	and	CCONJ
fbem-3623	29	52	integrate	integrate	VERB
fbem-3623	29	53	risk	risk	NOUN
fbem-3623	29	54	prevention	prevention	NOUN
fbem-3623	29	55	and	and	CCONJ
fbem-3623	29	56	control	control	NOUN
fbem-3623	29	57	into	into	ADP
fbem-3623	29	58	various	various	ADJ
fbem-3623	29	59	business	business	NOUN
fbem-3623	29	60	management	management	NOUN
fbem-3623	29	61	work	work	NOUN
fbem-3623	29	62	.	.	PUNCT
fbem-3623	30	1	first	first	ADV
fbem-3623	30	2	,	,	PUNCT
fbem-3623	30	3	adhere	adhere	VERB
fbem-3623	30	4	to	to	ADP
fbem-3623	30	5	the	the	DET
fbem-3623	30	6	bottom	bottom	ADJ
fbem-3623	30	7	line	line	NOUN
fbem-3623	30	8	thinking	thinking	NOUN
fbem-3623	30	9	and	and	CCONJ
fbem-3623	30	10	strengthen	strengthen	VERB
fbem-3623	30	11	risk	risk	NOUN
fbem-3623	30	12	assessment	assessment	NOUN
fbem-3623	30	13	.	.	PUNCT
fbem-3623	31	1	internal	internal	ADJ
fbem-3623	31	2	audit	audit	NOUN
fbem-3623	31	3	should	should	AUX
fbem-3623	31	4	strengthen	strengthen	VERB
fbem-3623	31	5	risk	risk	NOUN
fbem-3623	31	6	awareness	awareness	NOUN
fbem-3623	31	7	,	,	PUNCT
fbem-3623	31	8	deeply	deeply	ADV
fbem-3623	31	9	understand	understand	VERB
fbem-3623	31	10	and	and	CCONJ
fbem-3623	31	11	accurately	accurately	ADV
fbem-3623	31	12	grasp	grasp	VERB
fbem-3623	31	13	the	the	DET
fbem-3623	31	14	new	new	ADJ
fbem-3623	31	15	situation	situation	NOUN
fbem-3623	31	16	,	,	PUNCT
fbem-3623	31	17	new	new	ADJ
fbem-3623	31	18	problems	problem	NOUN
fbem-3623	31	19	and	and	CCONJ
fbem-3623	31	20	new	new	ADJ
fbem-3623	31	21	challenges	challenge	NOUN
fbem-3623	31	22	faced	face	VERB
fbem-3623	31	23	by	by	ADP
fbem-3623	31	24	external	external	ADJ
fbem-3623	31	25	environmental	environmental	ADJ
fbem-3623	31	26	changes	change	NOUN
fbem-3623	31	27	and	and	CCONJ
fbem-3623	31	28	enterprise	enterprise	NOUN
fbem-3623	31	29	reform	reform	NOUN
fbem-3623	31	30	,	,	PUNCT
fbem-3623	31	31	development	development	NOUN
fbem-3623	31	32	and	and	CCONJ
fbem-3623	31	33	stability	stability	NOUN
fbem-3623	31	34	.	.	PUNCT
fbem-3623	32	1	combined	combine	VERB
fbem-3623	32	2	with	with	ADP
fbem-3623	32	3	the	the	DET
fbem-3623	32	4	actual	actual	ADJ
fbem-3623	32	5	situation	situation	NOUN
fbem-3623	32	6	,	,	PUNCT
fbem-3623	32	7	major	major	ADJ
fbem-3623	32	8	risks	risk	NOUN
fbem-3623	32	9	should	should	AUX
fbem-3623	32	10	be	be	AUX
fbem-3623	32	11	sorted	sort	VERB
fbem-3623	32	12	out[8	out[8	NUM
fbem-3623	32	13	]	]	PUNCT
fbem-3623	32	14	,	,	PUNCT
fbem-3623	32	15	re	re	VERB
fbem-3623	32	16	-	-	VERB
fbem-3623	32	17	analyzed	analyzed	ADJ
fbem-3623	32	18	,	,	PUNCT
fbem-3623	32	19	re	re	VERB
fbem-3623	32	20	-	-	VERB
fbem-3623	32	21	evaluated	evaluated	ADJ
fbem-3623	32	22	,	,	PUNCT
fbem-3623	32	23	hidden	hide	VERB
fbem-3623	32	24	dangers	danger	NOUN
fbem-3623	32	25	should	should	AUX
fbem-3623	32	26	be	be	AUX
fbem-3623	32	27	comprehensively	comprehensively	ADV
fbem-3623	32	28	investigated	investigate	VERB
fbem-3623	32	29	,	,	PUNCT
fbem-3623	32	30	enterprise	enterprise	NOUN
fbem-3623	32	31	risks	risk	NOUN
fbem-3623	32	32	should	should	AUX
fbem-3623	32	33	be	be	AUX
fbem-3623	32	34	fully	fully	ADV
fbem-3623	32	35	,	,	PUNCT
fbem-3623	32	36	accurately	accurately	ADV
fbem-3623	32	37	and	and	CCONJ
fbem-3623	32	38	deeply	deeply	ADV
fbem-3623	32	39	mastered	master	VERB
fbem-3623	32	40	,	,	PUNCT
fbem-3623	32	41	and	and	CCONJ
fbem-3623	32	42	risk	risk	NOUN
fbem-3623	32	43	assessment	assessment	NOUN
fbem-3623	32	44	should	should	AUX
fbem-3623	32	45	be	be	AUX
fbem-3623	32	46	regarded	regard	VERB
fbem-3623	32	47	as	as	ADP
fbem-3623	32	48	the	the	DET
fbem-3623	32	49	necessary	necessary	ADJ
fbem-3623	32	50	support	support	NOUN
fbem-3623	32	51	for	for	ADP
fbem-3623	32	52	major	major	ADJ
fbem-3623	32	53	business	business	NOUN
fbem-3623	32	54	decision	decision	NOUN
fbem-3623	32	55	-	-	PUNCT
fbem-3623	32	56	making	make	VERB
fbem-3623	32	57	matters	matter	NOUN
fbem-3623	32	58	,	,	PUNCT
fbem-3623	32	59	and	and	CCONJ
fbem-3623	32	60	matters	matter	VERB
fbem-3623	32	61	beyond	beyond	ADP
fbem-3623	32	62	the	the	DET
fbem-3623	32	63	enterprise	enterprise	NOUN
fbem-3623	32	64	's	's	PART
fbem-3623	32	65	risk	risk	NOUN
fbem-3623	32	66	tolerance	tolerance	NOUN
fbem-3623	32	67	or	or	CCONJ
fbem-3623	32	68	inadequate	inadequate	ADJ
fbem-3623	32	69	risk	risk	NOUN
fbem-3623	32	70	response	response	NOUN
fbem-3623	32	71	measures	measure	NOUN
fbem-3623	32	72	should	should	AUX
fbem-3623	32	73	not	not	PART
fbem-3623	32	74	be	be	AUX
fbem-3623	32	75	organized	organize	VERB
fbem-3623	32	76	and	and	CCONJ
fbem-3623	32	77	implemented	implement	VERB
fbem-3623	32	78	.	.	PUNCT
fbem-3623	33	1	the	the	DET
fbem-3623	33	2	second	second	NOUN
fbem-3623	33	3	is	be	AUX
fbem-3623	33	4	to	to	PART
fbem-3623	33	5	focus	focus	VERB
fbem-3623	33	6	on	on	ADP
fbem-3623	33	7	risk	risk	NOUN
fbem-3623	33	8	judgment	judgment	NOUN
fbem-3623	33	9	and	and	CCONJ
fbem-3623	33	10	improve	improve	VERB
fbem-3623	33	11	the	the	DET
fbem-3623	33	12	management	management	NOUN
fbem-3623	33	13	and	and	CCONJ
fbem-3623	33	14	control	control	NOUN
fbem-3623	33	15	mechanism	mechanism	NOUN
fbem-3623	33	16	.	.	PUNCT
fbem-3623	34	1	internal	internal	ADJ
fbem-3623	34	2	audit	audit	NOUN
fbem-3623	34	3	should	should	AUX
fbem-3623	34	4	adhere	adhere	VERB
fbem-3623	34	5	to	to	ADP
fbem-3623	34	6	the	the	DET
fbem-3623	34	7	bottom	bottom	ADJ
fbem-3623	34	8	-	-	PUNCT
fbem-3623	34	9	line	line	NOUN
fbem-3623	34	10	thinking	thinking	NOUN
fbem-3623	34	11	,	,	PUNCT
fbem-3623	34	12	give	give	VERB
fbem-3623	34	13	full	full	ADJ
fbem-3623	34	14	play	play	NOUN
fbem-3623	34	15	to	to	ADP
fbem-3623	34	16	subjective	subjective	ADJ
fbem-3623	34	17	initiative	initiative	NOUN
fbem-3623	34	18	,	,	PUNCT
fbem-3623	34	19	pay	pay	VERB
fbem-3623	34	20	real	real	ADJ
fbem-3623	34	21	-	-	PUNCT
fbem-3623	34	22	time	time	NOUN
fbem-3623	34	23	attention	attention	NOUN
fbem-3623	34	24	to	to	ADP
fbem-3623	34	25	policies	policy	NOUN
fbem-3623	34	26	,	,	PUNCT
fbem-3623	34	27	funds	fund	NOUN
fbem-3623	34	28	,	,	PUNCT
fbem-3623	34	29	market	market	NOUN
fbem-3623	34	30	dynamics	dynamic	NOUN
fbem-3623	34	31	,	,	PUNCT
fbem-3623	34	32	etc	etc	X
fbem-3623	34	33	.	.	X
fbem-3623	34	34	,	,	PUNCT
fbem-3623	34	35	timely	timely	ADV
fbem-3623	34	36	reveal	reveal	VERB
fbem-3623	34	37	the	the	DET
fbem-3623	34	38	main	main	ADJ
fbem-3623	34	39	risks	risk	NOUN
fbem-3623	34	40	that	that	PRON
fbem-3623	34	41	affect	affect	VERB
fbem-3623	34	42	the	the	DET
fbem-3623	34	43	development	development	NOUN
fbem-3623	34	44	of	of	ADP
fbem-3623	34	45	enterprises	enterprise	NOUN
fbem-3623	34	46	,	,	PUNCT
fbem-3623	34	47	issue	issue	VERB
fbem-3623	34	48	risk	risk	NOUN
fbem-3623	34	49	warnings	warning	NOUN
fbem-3623	34	50	,	,	PUNCT
fbem-3623	34	51	promote	promote	VERB
fbem-3623	34	52	the	the	DET
fbem-3623	34	53	management	management	NOUN
fbem-3623	34	54	departments	department	NOUN
fbem-3623	34	55	to	to	PART
fbem-3623	34	56	implement	implement	VERB
fbem-3623	34	57	management	management	NOUN
fbem-3623	34	58	and	and	CCONJ
fbem-3623	34	59	control	control	NOUN
fbem-3623	34	60	responsibilities	responsibility	NOUN
fbem-3623	34	61	in	in	ADP
fbem-3623	34	62	time	time	NOUN
fbem-3623	34	63	,	,	PUNCT
fbem-3623	34	64	deploy	deploy	VERB
fbem-3623	34	65	preventive	preventive	ADJ
fbem-3623	34	66	measures	measure	NOUN
fbem-3623	34	67	ahead	ahead	ADV
fbem-3623	34	68	of	of	ADP
fbem-3623	34	69	time	time	NOUN
fbem-3623	34	70	,	,	PUNCT
fbem-3623	34	71	and	and	CCONJ
fbem-3623	34	72	effectively	effectively	ADV
fbem-3623	34	73	improve	improve	VERB
fbem-3623	34	74	the	the	DET
fbem-3623	34	75	ability	ability	NOUN
fbem-3623	34	76	to	to	PART
fbem-3623	34	77	prevent	prevent	VERB
fbem-3623	34	78	and	and	CCONJ
fbem-3623	34	79	control	control	VERB
fbem-3623	34	80	risks	risk	NOUN
fbem-3623	34	81	beforehand	beforehand	ADV
fbem-3623	34	82	.	.	PUNCT
fbem-3623	35	1	establish	establish	VERB
fbem-3623	35	2	a	a	DET
fbem-3623	35	3	risk	risk	NOUN
fbem-3623	35	4	management	management	NOUN
fbem-3623	35	5	information	information	NOUN
fbem-3623	35	6	collection	collection	NOUN
fbem-3623	35	7	and	and	CCONJ
fbem-3623	35	8	accumulation	accumulation	NOUN
fbem-3623	35	9	mechanism	mechanism	NOUN
fbem-3623	35	10	,	,	PUNCT
fbem-3623	35	11	so	so	SCONJ
fbem-3623	35	12	that	that	SCONJ
fbem-3623	35	13	the	the	DET
fbem-3623	35	14	risks	risk	NOUN
fbem-3623	35	15	can	can	AUX
fbem-3623	35	16	be	be	AUX
fbem-3623	35	17	known	know	VERB
fbem-3623	35	18	,	,	PUNCT
fbem-3623	35	19	controllable	controllable	ADJ
fbem-3623	35	20	and	and	CCONJ
fbem-3623	35	21	affordable[9	affordable[9	NUM
fbem-3623	35	22	]	]	PUNCT
fbem-3623	35	23	.	.	PUNCT
fbem-3623	36	1	the	the	DET
fbem-3623	36	2	third	third	NOUN
fbem-3623	36	3	is	be	AUX
fbem-3623	36	4	to	to	PART
fbem-3623	36	5	build	build	VERB
fbem-3623	36	6	a	a	DET
fbem-3623	36	7	risk	risk	NOUN
fbem-3623	36	8	monitoring	monitor	VERB
fbem-3623	36	9	index	index	NOUN
fbem-3623	36	10	system	system	NOUN
fbem-3623	36	11	and	and	CCONJ
fbem-3623	36	12	strengthen	strengthen	VERB
fbem-3623	36	13	process	process	NOUN
fbem-3623	36	14	monitoring	monitoring	NOUN
fbem-3623	36	15	.	.	PUNCT
fbem-3623	37	1	internal	internal	ADJ
fbem-3623	37	2	audit	audit	NOUN
fbem-3623	37	3	should	should	AUX
fbem-3623	37	4	build	build	VERB
fbem-3623	37	5	and	and	CCONJ
fbem-3623	37	6	improve	improve	VERB
fbem-3623	37	7	the	the	DET
fbem-3623	37	8	monitoring	monitoring	NOUN
fbem-3623	37	9	system	system	NOUN
fbem-3623	37	10	of	of	ADP
fbem-3623	37	11	risk	risk	NOUN
fbem-3623	37	12	early	early	ADJ
fbem-3623	37	13	warning	warning	NOUN
fbem-3623	37	14	indicators	indicator	NOUN
fbem-3623	37	15	,	,	PUNCT
fbem-3623	37	16	focus	focus	VERB
fbem-3623	37	17	on	on	ADP
fbem-3623	37	18	management	management	NOUN
fbem-3623	37	19	and	and	CCONJ
fbem-3623	37	20	control	control	NOUN
fbem-3623	37	21	requirements	requirement	NOUN
fbem-3623	37	22	such	such	ADJ
fbem-3623	37	23	as	as	ADP
fbem-3623	37	24	strategic	strategic	ADJ
fbem-3623	37	25	risk	risk	NOUN
fbem-3623	37	26	,	,	PUNCT
fbem-3623	37	27	market	market	NOUN
fbem-3623	37	28	risk	risk	NOUN
fbem-3623	37	29	,	,	PUNCT
fbem-3623	37	30	financial	financial	ADJ
fbem-3623	37	31	risk	risk	NOUN
fbem-3623	37	32	,	,	PUNCT
fbem-3623	37	33	operational	operational	ADJ
fbem-3623	37	34	risk	risk	NOUN
fbem-3623	37	35	and	and	CCONJ
fbem-3623	37	36	legal	legal	ADJ
fbem-3623	37	37	risk	risk	NOUN
fbem-3623	37	38	,	,	PUNCT
fbem-3623	37	39	and	and	CCONJ
fbem-3623	37	40	do	do	VERB
fbem-3623	37	41	a	a	DET
fbem-3623	37	42	good	good	ADJ
fbem-3623	37	43	job	job	NOUN
fbem-3623	37	44	in	in	ADP
fbem-3623	37	45	monitoring	monitor	VERB
fbem-3623	37	46	the	the	DET
fbem-3623	37	47	risk	risk	NOUN
fbem-3623	37	48	process	process	NOUN
fbem-3623	37	49	.	.	PUNCT
fbem-3623	38	1	through	through	ADP
fbem-3623	38	2	the	the	DET
fbem-3623	38	3	change	change	NOUN
fbem-3623	38	4	of	of	ADP
fbem-3623	38	5	risk	risk	NOUN
fbem-3623	38	6	indicators	indicator	NOUN
fbem-3623	38	7	,	,	PUNCT
fbem-3623	38	8	we	we	PRON
fbem-3623	38	9	can	can	AUX
fbem-3623	38	10	find	find	VERB
fbem-3623	38	11	the	the	DET
fbem-3623	38	12	risk	risk	NOUN
fbem-3623	38	13	development	development	NOUN
fbem-3623	38	14	law	law	NOUN
fbem-3623	38	15	and	and	CCONJ
fbem-3623	38	16	provide	provide	VERB
fbem-3623	38	17	the	the	DET
fbem-3623	38	18	basis	basis	NOUN
fbem-3623	38	19	for	for	ADP
fbem-3623	38	20	decisionmaking	decisionmake	VERB
fbem-3623	38	21	.	.	PUNCT
fbem-3623	39	1	it	it	PRON
fbem-3623	39	2	can	can	AUX
fbem-3623	39	3	organize	organize	VERB
fbem-3623	39	4	business	business	NOUN
fbem-3623	39	5	departments	department	NOUN
fbem-3623	39	6	to	to	PART
fbem-3623	39	7	accurately	accurately	ADV
fbem-3623	39	8	fill	fill	VERB
fbem-3623	39	9	in	in	ADP
fbem-3623	39	10	the	the	DET
fbem-3623	39	11	indicator	indicator	NOUN
fbem-3623	39	12	data	datum	NOUN
fbem-3623	39	13	on	on	ADP
fbem-3623	39	14	a	a	DET
fbem-3623	39	15	monthly	monthly	ADJ
fbem-3623	39	16	basis	basis	NOUN
fbem-3623	39	17	,	,	PUNCT
fbem-3623	39	18	set	set	VERB
fbem-3623	39	19	the	the	DET
fbem-3623	39	20	normal	normal	ADJ
fbem-3623	39	21	,	,	PUNCT
fbem-3623	39	22	abnormal	abnormal	ADJ
fbem-3623	39	23	and	and	CCONJ
fbem-3623	39	24	alarm	alarm	NOUN
fbem-3623	39	25	thresholds	threshold	NOUN
fbem-3623	39	26	of	of	ADP
fbem-3623	39	27	indicators	indicator	NOUN
fbem-3623	39	28	,	,	PUNCT
fbem-3623	39	29	strengthen	strengthen	VERB
fbem-3623	39	30	the	the	DET
fbem-3623	39	31	analysis	analysis	NOUN
fbem-3623	39	32	of	of	ADP
fbem-3623	39	33	the	the	DET
fbem-3623	39	34	same	same	ADJ
fbem-3623	39	35	month	month	NOUN
fbem-3623	39	36	-	-	PUNCT
fbem-3623	39	37	on	on	ADP
fbem-3623	39	38	-	-	PUNCT
fbem-3623	39	39	month	month	NOUN
fbem-3623	39	40	,	,	PUNCT
fbem-3623	39	41	benchmark	benchmark	ADJ
fbem-3623	39	42	situation	situation	NOUN
fbem-3623	39	43	and	and	CCONJ
fbem-3623	39	44	critical	critical	ADJ
fbem-3623	39	45	state	state	NOUN
fbem-3623	39	46	of	of	ADP
fbem-3623	39	47	indicators	indicator	NOUN
fbem-3623	39	48	,	,	PUNCT
fbem-3623	39	49	thoroughly	thoroughly	ADV
fbem-3623	39	50	investigate	investigate	VERB
fbem-3623	39	51	the	the	DET
fbem-3623	39	52	causes	cause	NOUN
fbem-3623	39	53	and	and	CCONJ
fbem-3623	39	54	change	change	VERB
fbem-3623	39	55	rules	rule	NOUN
fbem-3623	39	56	of	of	ADP
fbem-3623	39	57	risks	risk	NOUN
fbem-3623	39	58	,	,	PUNCT
fbem-3623	39	59	and	and	CCONJ
fbem-3623	39	60	put	put	VERB
fbem-3623	39	61	forward	forward	ADV
fbem-3623	39	62	prevention	prevention	NOUN
fbem-3623	39	63	and	and	CCONJ
fbem-3623	39	64	control	control	NOUN
fbem-3623	39	65	suggestions	suggestion	NOUN
fbem-3623	39	66	,	,	PUNCT
fbem-3623	39	67	so	so	SCONJ
fbem-3623	39	68	as	as	SCONJ
fbem-3623	39	69	to	to	PART
fbem-3623	39	70	do	do	VERB
fbem-3623	39	71	a	a	DET
fbem-3623	39	72	good	good	ADJ
fbem-3623	39	73	job	job	NOUN
fbem-3623	39	74	in	in	ADP
fbem-3623	39	75	the	the	DET
fbem-3623	39	76	closedloop	closedloop	NOUN
fbem-3623	39	77	rectification	rectification	NOUN
fbem-3623	39	78	of	of	ADP
fbem-3623	39	79	abnormal	abnormal	ADJ
fbem-3623	39	80	alarm	alarm	NOUN
fbem-3623	39	81	indicators	indicator	NOUN
fbem-3623	39	82	and	and	CCONJ
fbem-3623	39	83	give	give	VERB
fbem-3623	39	84	full	full	ADJ
fbem-3623	39	85	play	play	NOUN
fbem-3623	39	86	to	to	ADP
fbem-3623	39	87	the	the	DET
fbem-3623	39	88	scientificity	scientificity	NOUN
fbem-3623	39	89	and	and	CCONJ
fbem-3623	39	90	effectiveness	effectiveness	NOUN
fbem-3623	39	91	of	of	ADP
fbem-3623	39	92	prediction	prediction	NOUN
fbem-3623	39	93	and	and	CCONJ
fbem-3623	39	94	monitoring[10	monitoring[10	NOUN
fbem-3623	39	95	]	]	X
fbem-3623	39	96	.	.	PUNCT
fbem-3623	40	1	the	the	DET
fbem-3623	40	2	fourth	fourth	ADJ
fbem-3623	40	3	is	be	AUX
fbem-3623	40	4	to	to	PART
fbem-3623	40	5	strengthen	strengthen	VERB
fbem-3623	40	6	the	the	DET
fbem-3623	40	7	prevention	prevention	NOUN
fbem-3623	40	8	and	and	CCONJ
fbem-3623	40	9	control	control	NOUN
fbem-3623	40	10	of	of	ADP
fbem-3623	40	11	major	major	ADJ
fbem-3623	40	12	risks	risk	NOUN
fbem-3623	40	13	.	.	PUNCT
fbem-3623	41	1	the	the	DET
fbem-3623	41	2	internal	internal	ADJ
fbem-3623	41	3	audit	audit	NOUN
fbem-3623	41	4	shall	shall	AUX
fbem-3623	41	5	organize	organize	VERB
fbem-3623	41	6	the	the	DET
fbem-3623	41	7	relevant	relevant	ADJ
fbem-3623	41	8	management	management	NOUN
fbem-3623	41	9	departments	department	NOUN
fbem-3623	41	10	of	of	ADP
fbem-3623	41	11	the	the	DET
fbem-3623	41	12	enterprise	enterprise	NOUN
fbem-3623	41	13	to	to	PART
fbem-3623	41	14	formulate	formulate	VERB
fbem-3623	41	15	the	the	DET
fbem-3623	41	16	annual	annual	ADJ
fbem-3623	41	17	major	major	ADJ
fbem-3623	41	18	risk	risk	NOUN
fbem-3623	41	19	prevention	prevention	NOUN
fbem-3623	41	20	and	and	CCONJ
fbem-3623	41	21	resolution	resolution	NOUN
fbem-3623	41	22	work	work	NOUN
fbem-3623	41	23	plan	plan	NOUN
fbem-3623	41	24	,	,	PUNCT
fbem-3623	41	25	and	and	CCONJ
fbem-3623	41	26	clarify	clarify	VERB
fbem-3623	41	27	the	the	DET
fbem-3623	41	28	responsibilities	responsibility	NOUN
fbem-3623	41	29	of	of	ADP
fbem-3623	41	30	each	each	DET
fbem-3623	41	31	department	department	NOUN
fbem-3623	41	32	in	in	ADP
fbem-3623	41	33	major	major	ADJ
fbem-3623	41	34	risk	risk	NOUN
fbem-3623	41	35	prevention	prevention	NOUN
fbem-3623	41	36	and	and	CCONJ
fbem-3623	41	37	control[11	control[11	ADP
fbem-3623	41	38	]	]	PUNCT
fbem-3623	41	39	.	.	PUNCT
fbem-3623	42	1	especially	especially	ADV
fbem-3623	42	2	for	for	ADP
fbem-3623	42	3	major	major	ADJ
fbem-3623	42	4	investment	investment	NOUN
fbem-3623	42	5	decisions	decision	NOUN
fbem-3623	42	6	,	,	PUNCT
fbem-3623	42	7	large	large	ADJ
fbem-3623	42	8	capital	capital	NOUN
fbem-3623	42	9	flows	flow	NOUN
fbem-3623	42	10	and	and	CCONJ
fbem-3623	42	11	other	other	ADJ
fbem-3623	42	12	matters	matter	NOUN
fbem-3623	42	13	,	,	PUNCT
fbem-3623	42	14	it	it	PRON
fbem-3623	42	15	is	be	AUX
fbem-3623	42	16	necessary	necessary	ADJ
fbem-3623	42	17	to	to	PART
fbem-3623	42	18	carefully	carefully	ADV
fbem-3623	42	19	study	study	VERB
fbem-3623	42	20	and	and	CCONJ
fbem-3623	42	21	comprehensively	comprehensively	ADV
fbem-3623	42	22	consider	consider	VERB
fbem-3623	42	23	,	,	PUNCT
fbem-3623	42	24	formulate	formulate	ADJ
fbem-3623	42	25	strategies	strategy	NOUN
fbem-3623	42	26	to	to	PART
fbem-3623	42	27	deal	deal	VERB
fbem-3623	42	28	with	with	ADP
fbem-3623	42	29	major	major	ADJ
fbem-3623	42	30	risks	risk	NOUN
fbem-3623	42	31	before	before	ADV
fbem-3623	42	32	,	,	PUNCT
fbem-3623	42	33	during	during	ADP
fbem-3623	42	34	and	and	CCONJ
fbem-3623	42	35	after	after	ADP
fbem-3623	42	36	the	the	DET
fbem-3623	42	37	event	event	NOUN
fbem-3623	42	38	,	,	PUNCT
fbem-3623	42	39	strengthen	strengthen	VERB
fbem-3623	42	40	supervision	supervision	NOUN
fbem-3623	42	41	in	in	ADP
fbem-3623	42	42	the	the	DET
fbem-3623	42	43	whole	whole	ADJ
fbem-3623	42	44	process	process	NOUN
fbem-3623	42	45	,	,	PUNCT
fbem-3623	42	46	and	and	CCONJ
fbem-3623	42	47	timely	timely	ADV
fbem-3623	42	48	adjust	adjust	VERB
fbem-3623	42	49	prevention	prevention	NOUN
fbem-3623	42	50	and	and	CCONJ
fbem-3623	42	51	control	control	NOUN
fbem-3623	42	52	strategies	strategy	NOUN
fbem-3623	42	53	in	in	ADP
fbem-3623	42	54	combination	combination	NOUN
fbem-3623	42	55	with	with	ADP
fbem-3623	42	56	changes	change	NOUN
fbem-3623	42	57	in	in	ADP
fbem-3623	42	58	policies	policy	NOUN
fbem-3623	42	59	and	and	CCONJ
fbem-3623	42	60	markets	market	NOUN
fbem-3623	42	61	.	.	PUNCT
fbem-3623	43	1	the	the	DET
fbem-3623	43	2	application	application	NOUN
fbem-3623	43	3	of	of	ADP
fbem-3623	43	4	major	major	ADJ
fbem-3623	43	5	risk	risk	NOUN
fbem-3623	43	6	monitoring	monitoring	NOUN
fbem-3623	43	7	results	result	NOUN
fbem-3623	43	8	should	should	AUX
fbem-3623	43	9	be	be	AUX
fbem-3623	43	10	strengthened	strengthen	VERB
fbem-3623	43	11	,	,	PUNCT
fbem-3623	43	12	major	major	ADJ
fbem-3623	43	13	risk	risk	NOUN
fbem-3623	43	14	events	event	NOUN
fbem-3623	43	15	should	should	AUX
fbem-3623	43	16	be	be	AUX
fbem-3623	43	17	notified	notify	VERB
fbem-3623	43	18	in	in	ADP
fbem-3623	43	19	time	time	NOUN
fbem-3623	43	20	,	,	PUNCT
fbem-3623	43	21	and	and	CCONJ
fbem-3623	43	22	major	major	ADJ
fbem-3623	43	23	risks	risk	NOUN
fbem-3623	43	24	should	should	AUX
fbem-3623	43	25	be	be	AUX
fbem-3623	43	26	prevented	prevent	VERB
fbem-3623	43	27	,	,	PUNCT
fbem-3623	43	28	discovered	discover	VERB
fbem-3623	43	29	and	and	CCONJ
fbem-3623	43	30	disposed	disposed	ADJ
fbem-3623	43	31	of	of	ADP
fbem-3623	43	32	early	early	ADJ
fbem-3623	43	33	,	,	PUNCT
fbem-3623	43	34	so	so	SCONJ
fbem-3623	43	35	as	as	SCONJ
fbem-3623	43	36	to	to	PART
fbem-3623	43	37	effectively	effectively	ADV
fbem-3623	43	38	prevent	prevent	VERB
fbem-3623	43	39	the	the	DET
fbem-3623	43	40	spread	spread	NOUN
fbem-3623	43	41	and	and	CCONJ
fbem-3623	43	42	superposition	superposition	NOUN
fbem-3623	43	43	of	of	ADP
fbem-3623	43	44	major	major	ADJ
fbem-3623	43	45	risks	risk	NOUN
fbem-3623	43	46	.	.	PUNCT
fbem-3623	44	1	fifth	fifth	ADJ
fbem-3623	44	2	,	,	PUNCT
fbem-3623	44	3	strengthen	strengthen	VERB
fbem-3623	44	4	enterprise	enterprise	NOUN
fbem-3623	44	5	special	special	ADJ
fbem-3623	44	6	risk	risk	NOUN
fbem-3623	44	7	management	management	NOUN
fbem-3623	44	8	.	.	PUNCT
fbem-3623	45	1	the	the	DET
fbem-3623	45	2	internal	internal	ADJ
fbem-3623	45	3	audit	audit	NOUN
fbem-3623	45	4	can	can	AUX
fbem-3623	45	5	assess	assess	VERB
fbem-3623	45	6	and	and	CCONJ
fbem-3623	45	7	determine	determine	VERB
fbem-3623	45	8	the	the	DET
fbem-3623	45	9	annual	annual	ADJ
fbem-3623	45	10	special	special	ADJ
fbem-3623	45	11	risks	risk	NOUN
fbem-3623	45	12	of	of	ADP
fbem-3623	45	13	the	the	DET
fbem-3623	45	14	enterprise	enterprise	NOUN
fbem-3623	45	15	according	accord	VERB
fbem-3623	45	16	to	to	ADP
fbem-3623	45	17	the	the	DET
fbem-3623	45	18	important	important	ADJ
fbem-3623	45	19	and	and	CCONJ
fbem-3623	45	20	difficult	difficult	ADJ
fbem-3623	45	21	areas	area	NOUN
fbem-3623	45	22	that	that	PRON
fbem-3623	45	23	affect	affect	VERB
fbem-3623	45	24	the	the	DET
fbem-3623	45	25	development	development	NOUN
fbem-3623	45	26	,	,	PUNCT
fbem-3623	45	27	quality	quality	NOUN
fbem-3623	45	28	improvement	improvement	NOUN
fbem-3623	45	29	and	and	CCONJ
fbem-3623	45	30	efficiency	efficiency	NOUN
fbem-3623	45	31	increase	increase	NOUN
fbem-3623	45	32	of	of	ADP
fbem-3623	45	33	the	the	DET
fbem-3623	45	34	enterprise	enterprise	NOUN
fbem-3623	45	35	,	,	PUNCT
fbem-3623	45	36	as	as	ADV
fbem-3623	45	37	well	well	ADV
fbem-3623	45	38	as	as	ADP
fbem-3623	45	39	the	the	DET
fbem-3623	45	40	shortcomings	shortcoming	NOUN
fbem-3623	45	41	and	and	CCONJ
fbem-3623	45	42	problems	problem	NOUN
fbem-3623	45	43	existing	exist	VERB
fbem-3623	45	44	in	in	ADP
fbem-3623	45	45	the	the	DET
fbem-3623	45	46	production	production	NOUN
fbem-3623	45	47	,	,	PUNCT
fbem-3623	45	48	operation	operation	NOUN
fbem-3623	45	49	and	and	CCONJ
fbem-3623	45	50	management	management	NOUN
fbem-3623	45	51	.	.	PUNCT
fbem-3623	46	1	formulate	formulate	VERB
fbem-3623	46	2	a	a	DET
fbem-3623	46	3	special	special	ADJ
fbem-3623	46	4	risk	risk	NOUN
fbem-3623	46	5	management	management	NOUN
fbem-3623	46	6	plan	plan	NOUN
fbem-3623	46	7	,	,	PUNCT
fbem-3623	46	8	organize	organize	VERB
fbem-3623	46	9	and	and	CCONJ
fbem-3623	46	10	carry	carry	VERB
fbem-3623	46	11	out	out	ADP
fbem-3623	46	12	special	special	ADJ
fbem-3623	46	13	risk	risk	NOUN
fbem-3623	46	14	management	management	NOUN
fbem-3623	46	15	,	,	PUNCT
fbem-3623	46	16	follow	follow	VERB
fbem-3623	46	17	up	up	ADP
fbem-3623	46	18	the	the	DET
fbem-3623	46	19	management	management	NOUN
fbem-3623	46	20	progress	progress	NOUN
fbem-3623	46	21	on	on	ADP
fbem-3623	46	22	a	a	DET
fbem-3623	46	23	monthly	monthly	ADJ
fbem-3623	46	24	basis	basis	NOUN
fbem-3623	46	25	,	,	PUNCT
fbem-3623	46	26	and	and	CCONJ
fbem-3623	46	27	promote	promote	VERB
fbem-3623	46	28	the	the	DET
fbem-3623	46	29	improvement	improvement	NOUN
fbem-3623	46	30	of	of	ADP
fbem-3623	46	31	management	management	NOUN
fbem-3623	46	32	effectiveness[12	effectiveness[12	PROPN
fbem-3623	46	33	]	]	X
fbem-3623	46	34	.	.	PUNCT
fbem-3623	47	1	219	219	NUM
fbem-3623	47	2	4.2	4.2	NUM
fbem-3623	47	3	.	.	PUNCT
fbem-3623	48	1	improve	improve	VERB
fbem-3623	48	2	the	the	DET
fbem-3623	48	3	supervision	supervision	NOUN
fbem-3623	48	4	of	of	ADP
fbem-3623	48	5	internal	internal	ADJ
fbem-3623	48	6	control	control	NOUN
fbem-3623	48	7	construction	construction	NOUN
fbem-3623	48	8	,	,	PUNCT
fbem-3623	48	9	and	and	CCONJ
fbem-3623	48	10	improve	improve	VERB
fbem-3623	48	11	the	the	DET
fbem-3623	48	12	efficiency	efficiency	NOUN
fbem-3623	48	13	of	of	ADP
fbem-3623	48	14	corporate	corporate	ADJ
fbem-3623	48	15	governance	governance	NOUN
fbem-3623	48	16	system	system	NOUN
fbem-3623	48	17	the	the	DET
fbem-3623	48	18	supervision	supervision	NOUN
fbem-3623	48	19	of	of	ADP
fbem-3623	48	20	enterprise	enterprise	NOUN
fbem-3623	48	21	internal	internal	ADJ
fbem-3623	48	22	control	control	NOUN
fbem-3623	48	23	construction	construction	NOUN
fbem-3623	48	24	should	should	AUX
fbem-3623	48	25	give	give	VERB
fbem-3623	48	26	full	full	ADJ
fbem-3623	48	27	play	play	NOUN
fbem-3623	48	28	to	to	ADP
fbem-3623	48	29	the	the	DET
fbem-3623	48	30	important	important	ADJ
fbem-3623	48	31	role	role	NOUN
fbem-3623	48	32	of	of	ADP
fbem-3623	48	33	internal	internal	ADJ
fbem-3623	48	34	control	control	NOUN
fbem-3623	48	35	system	system	NOUN
fbem-3623	48	36	in	in	ADP
fbem-3623	48	37	strengthening	strengthen	VERB
fbem-3623	48	38	the	the	DET
fbem-3623	48	39	foundation	foundation	NOUN
fbem-3623	48	40	and	and	CCONJ
fbem-3623	48	41	preventing	prevent	VERB
fbem-3623	48	42	and	and	CCONJ
fbem-3623	48	43	controlling	control	VERB
fbem-3623	48	44	risks	risk	NOUN
fbem-3623	48	45	,	,	PUNCT
fbem-3623	48	46	and	and	CCONJ
fbem-3623	48	47	effectively	effectively	ADV
fbem-3623	48	48	promote	promote	VERB
fbem-3623	48	49	the	the	DET
fbem-3623	48	50	high	high	ADJ
fbem-3623	48	51	-	-	PUNCT
fbem-3623	48	52	quality	quality	NOUN
fbem-3623	48	53	development	development	NOUN
fbem-3623	48	54	of	of	ADP
fbem-3623	48	55	enterprises	enterprise	NOUN
fbem-3623	48	56	.	.	PUNCT
fbem-3623	49	1	first	first	ADV
fbem-3623	49	2	,	,	PUNCT
fbem-3623	49	3	adhere	adhere	VERB
fbem-3623	49	4	to	to	ADP
fbem-3623	49	5	the	the	DET
fbem-3623	49	6	rule	rule	NOUN
fbem-3623	49	7	of	of	ADP
fbem-3623	49	8	law	law	NOUN
fbem-3623	49	9	and	and	CCONJ
fbem-3623	49	10	improve	improve	VERB
fbem-3623	49	11	the	the	DET
fbem-3623	49	12	standard	standard	ADJ
fbem-3623	49	13	operation	operation	NOUN
fbem-3623	49	14	level	level	NOUN
fbem-3623	49	15	.	.	PUNCT
fbem-3623	50	1	modern	modern	ADJ
fbem-3623	50	2	enterprise	enterprise	NOUN
fbem-3623	50	3	governance	governance	NOUN
fbem-3623	50	4	should	should	AUX
fbem-3623	50	5	speed	speed	VERB
fbem-3623	50	6	up	up	ADP
fbem-3623	50	7	the	the	DET
fbem-3623	50	8	establishment	establishment	NOUN
fbem-3623	50	9	of	of	ADP
fbem-3623	50	10	rules	rule	NOUN
fbem-3623	50	11	and	and	CCONJ
fbem-3623	50	12	regulations	regulation	NOUN
fbem-3623	50	13	,	,	PUNCT
fbem-3623	50	14	learn	learn	VERB
fbem-3623	50	15	from	from	ADP
fbem-3623	50	16	each	each	DET
fbem-3623	50	17	other	other	ADJ
fbem-3623	50	18	,	,	PUNCT
fbem-3623	50	19	integrate	integrate	VERB
fbem-3623	50	20	advanced	advanced	ADJ
fbem-3623	50	21	management	management	NOUN
fbem-3623	50	22	into	into	ADP
fbem-3623	50	23	all	all	DET
fbem-3623	50	24	aspects	aspect	NOUN
fbem-3623	50	25	of	of	ADP
fbem-3623	50	26	decision	decision	NOUN
fbem-3623	50	27	-	-	PUNCT
fbem-3623	50	28	making	making	NOUN
fbem-3623	50	29	and	and	CCONJ
fbem-3623	50	30	operation	operation	NOUN
fbem-3623	50	31	,	,	PUNCT
fbem-3623	50	32	better	well	ADV
fbem-3623	50	33	adapt	adapt	VERB
fbem-3623	50	34	to	to	ADP
fbem-3623	50	35	various	various	ADJ
fbem-3623	50	36	changes	change	NOUN
fbem-3623	50	37	in	in	ADP
fbem-3623	50	38	policies	policy	NOUN
fbem-3623	50	39	and	and	CCONJ
fbem-3623	50	40	situations	situation	NOUN
fbem-3623	50	41	,	,	PUNCT
fbem-3623	50	42	standardize	standardize	VERB
fbem-3623	50	43	and	and	CCONJ
fbem-3623	50	44	operate	operate	VERB
fbem-3623	50	45	efficiently	efficiently	ADV
fbem-3623	50	46	,	,	PUNCT
fbem-3623	50	47	promote	promote	VERB
fbem-3623	50	48	the	the	DET
fbem-3623	50	49	company	company	NOUN
fbem-3623	50	50	's	's	PART
fbem-3623	50	51	management	management	NOUN
fbem-3623	50	52	to	to	PART
fbem-3623	50	53	be	be	AUX
fbem-3623	50	54	more	more	ADV
fbem-3623	50	55	scientific	scientific	ADJ
fbem-3623	50	56	,	,	PUNCT
fbem-3623	50	57	standardized	standardized	ADJ
fbem-3623	50	58	and	and	CCONJ
fbem-3623	50	59	standardized	standardize	VERB
fbem-3623	50	60	,	,	PUNCT
fbem-3623	50	61	and	and	CCONJ
fbem-3623	50	62	highlight	highlight	VERB
fbem-3623	50	63	the	the	DET
fbem-3623	50	64	good	good	ADJ
fbem-3623	50	65	image	image	NOUN
fbem-3623	50	66	of	of	ADP
fbem-3623	50	67	enterprise	enterprise	NOUN
fbem-3623	50	68	construction	construction	NOUN
fbem-3623	50	69	.	.	PUNCT
fbem-3623	51	1	the	the	DET
fbem-3623	51	2	second	second	NOUN
fbem-3623	51	3	is	be	AUX
fbem-3623	51	4	to	to	PART
fbem-3623	51	5	strengthen	strengthen	VERB
fbem-3623	51	6	the	the	DET
fbem-3623	51	7	supervision	supervision	NOUN
fbem-3623	51	8	and	and	CCONJ
fbem-3623	51	9	evaluation	evaluation	NOUN
fbem-3623	51	10	of	of	ADP
fbem-3623	51	11	the	the	DET
fbem-3623	51	12	internal	internal	ADJ
fbem-3623	51	13	control	control	NOUN
fbem-3623	51	14	system	system	NOUN
fbem-3623	51	15	and	and	CCONJ
fbem-3623	51	16	improve	improve	VERB
fbem-3623	51	17	the	the	DET
fbem-3623	51	18	efficiency	efficiency	NOUN
fbem-3623	51	19	of	of	ADP
fbem-3623	51	20	scientific	scientific	ADJ
fbem-3623	51	21	management	management	NOUN
fbem-3623	51	22	and	and	CCONJ
fbem-3623	51	23	control	control	NOUN
fbem-3623	51	24	.	.	PUNCT
fbem-3623	52	1	internal	internal	ADJ
fbem-3623	52	2	audit	audit	NOUN
fbem-3623	52	3	should	should	AUX
fbem-3623	52	4	constantly	constantly	ADV
fbem-3623	52	5	promote	promote	VERB
fbem-3623	52	6	and	and	CCONJ
fbem-3623	52	7	strengthen	strengthen	VERB
fbem-3623	52	8	the	the	DET
fbem-3623	52	9	internal	internal	ADJ
fbem-3623	52	10	control	control	NOUN
fbem-3623	52	11	concept	concept	NOUN
fbem-3623	52	12	of	of	ADP
fbem-3623	52	13	management	management	NOUN
fbem-3623	52	14	institutionalization	institutionalization	NOUN
fbem-3623	52	15	,	,	PUNCT
fbem-3623	52	16	system	system	NOUN
fbem-3623	52	17	flow	flow	NOUN
fbem-3623	52	18	and	and	CCONJ
fbem-3623	52	19	process	process	NOUN
fbem-3623	52	20	information	information	NOUN
fbem-3623	52	21	.	.	PUNCT
fbem-3623	53	1	regularly	regularly	ADV
fbem-3623	53	2	sort	sort	VERB
fbem-3623	53	3	out	out	ADP
fbem-3623	53	4	the	the	DET
fbem-3623	53	5	key	key	ADJ
fbem-3623	53	6	points	point	NOUN
fbem-3623	53	7	of	of	ADP
fbem-3623	53	8	internal	internal	ADJ
fbem-3623	53	9	control	control	NOUN
fbem-3623	53	10	,	,	PUNCT
fbem-3623	53	11	risk	risk	NOUN
fbem-3623	53	12	status	status	NOUN
fbem-3623	53	13	and	and	CCONJ
fbem-3623	53	14	control	control	NOUN
fbem-3623	53	15	measures	measure	NOUN
fbem-3623	53	16	in	in	ADP
fbem-3623	53	17	key	key	ADJ
fbem-3623	53	18	business	business	NOUN
fbem-3623	53	19	areas	area	NOUN
fbem-3623	53	20	.	.	PUNCT
fbem-3623	54	1	according	accord	VERB
fbem-3623	54	2	to	to	ADP
fbem-3623	54	3	the	the	DET
fbem-3623	54	4	requirements	requirement	NOUN
fbem-3623	54	5	of	of	ADP
fbem-3623	54	6	separation	separation	NOUN
fbem-3623	54	7	of	of	ADP
fbem-3623	54	8	incompatible	incompatible	ADJ
fbem-3623	54	9	posts	post	NOUN
fbem-3623	54	10	and	and	CCONJ
fbem-3623	54	11	control	control	NOUN
fbem-3623	54	12	of	of	ADP
fbem-3623	54	13	authorization	authorization	NOUN
fbem-3623	54	14	and	and	CCONJ
fbem-3623	54	15	approval	approval	NOUN
fbem-3623	54	16	,	,	PUNCT
fbem-3623	54	17	the	the	DET
fbem-3623	54	18	rights	right	NOUN
fbem-3623	54	19	and	and	CCONJ
fbem-3623	54	20	responsibilities	responsibility	NOUN
fbem-3623	54	21	of	of	ADP
fbem-3623	54	22	important	important	ADJ
fbem-3623	54	23	posts	post	NOUN
fbem-3623	54	24	and	and	CCONJ
fbem-3623	54	25	key	key	ADJ
fbem-3623	54	26	personnel	personnel	NOUN
fbem-3623	54	27	in	in	ADP
fbem-3623	54	28	authorization	authorization	NOUN
fbem-3623	54	29	,	,	PUNCT
fbem-3623	54	30	approval	approval	NOUN
fbem-3623	54	31	,	,	PUNCT
fbem-3623	54	32	execution	execution	NOUN
fbem-3623	54	33	and	and	CCONJ
fbem-3623	54	34	reporting	reporting	NOUN
fbem-3623	54	35	shall	shall	AUX
fbem-3623	54	36	be	be	AUX
fbem-3623	54	37	standardized	standardize	VERB
fbem-3623	54	38	,	,	PUNCT
fbem-3623	54	39	and	and	CCONJ
fbem-3623	54	40	risk	risk	NOUN
fbem-3623	54	41	management	management	NOUN
fbem-3623	54	42	and	and	CCONJ
fbem-3623	54	43	compliance	compliance	NOUN
fbem-3623	54	44	management	management	NOUN
fbem-3623	54	45	shall	shall	AUX
fbem-3623	54	46	be	be	AUX
fbem-3623	54	47	embedded	embed	VERB
fbem-3623	54	48	into	into	ADP
fbem-3623	54	49	business	business	NOUN
fbem-3623	54	50	processes	process	NOUN
fbem-3623	54	51	to	to	PART
fbem-3623	54	52	form	form	VERB
fbem-3623	54	53	an	an	DET
fbem-3623	54	54	internal	internal	ADJ
fbem-3623	54	55	control	control	NOUN
fbem-3623	54	56	working	work	VERB
fbem-3623	54	57	mechanism	mechanism	NOUN
fbem-3623	54	58	with	with	ADP
fbem-3623	54	59	mutual	mutual	ADJ
fbem-3623	54	60	connection	connection	NOUN
fbem-3623	54	61	,	,	PUNCT
fbem-3623	54	62	checks	check	NOUN
fbem-3623	54	63	and	and	CCONJ
fbem-3623	54	64	balances	balance	NOUN
fbem-3623	54	65	and	and	CCONJ
fbem-3623	54	66	mutual	mutual	ADJ
fbem-3623	54	67	supervision	supervision	NOUN
fbem-3623	54	68	.	.	PUNCT
fbem-3623	55	1	explore	explore	VERB
fbem-3623	55	2	the	the	DET
fbem-3623	55	3	full	full	ADJ
fbem-3623	55	4	coverage	coverage	NOUN
fbem-3623	55	5	of	of	ADP
fbem-3623	55	6	internal	internal	ADJ
fbem-3623	55	7	control	control	NOUN
fbem-3623	55	8	supervision	supervision	NOUN
fbem-3623	55	9	and	and	CCONJ
fbem-3623	55	10	evaluation	evaluation	NOUN
fbem-3623	55	11	,	,	PUNCT
fbem-3623	55	12	take	take	VERB
fbem-3623	55	13	"	"	PUNCT
fbem-3623	55	14	strong	strong	ADJ
fbem-3623	55	15	supervision	supervision	NOUN
fbem-3623	55	16	and	and	CCONJ
fbem-3623	55	17	strict	strict	ADJ
fbem-3623	55	18	accountability	accountability	NOUN
fbem-3623	55	19	"	"	PUNCT
fbem-3623	55	20	as	as	ADP
fbem-3623	55	21	the	the	DET
fbem-3623	55	22	starting	starting	NOUN
fbem-3623	55	23	point	point	NOUN
fbem-3623	55	24	,	,	PUNCT
fbem-3623	55	25	and	and	CCONJ
fbem-3623	55	26	comprehensively	comprehensively	ADV
fbem-3623	55	27	improve	improve	VERB
fbem-3623	55	28	the	the	DET
fbem-3623	55	29	scientificity	scientificity	NOUN
fbem-3623	55	30	,	,	PUNCT
fbem-3623	55	31	effectiveness	effectiveness	NOUN
fbem-3623	55	32	and	and	CCONJ
fbem-3623	55	33	advancement	advancement	NOUN
fbem-3623	55	34	of	of	ADP
fbem-3623	55	35	the	the	DET
fbem-3623	55	36	internal	internal	ADJ
fbem-3623	55	37	control	control	NOUN
fbem-3623	55	38	system	system	NOUN
fbem-3623	55	39	.	.	PUNCT
fbem-3623	56	1	the	the	DET
fbem-3623	56	2	third	third	NOUN
fbem-3623	56	3	is	be	AUX
fbem-3623	56	4	to	to	PART
fbem-3623	56	5	strengthen	strengthen	VERB
fbem-3623	56	6	the	the	DET
fbem-3623	56	7	rectification	rectification	NOUN
fbem-3623	56	8	of	of	ADP
fbem-3623	56	9	defects	defect	NOUN
fbem-3623	56	10	in	in	ADP
fbem-3623	56	11	supervision	supervision	NOUN
fbem-3623	56	12	and	and	CCONJ
fbem-3623	56	13	evaluation	evaluation	NOUN
fbem-3623	56	14	,	,	PUNCT
fbem-3623	56	15	and	and	CCONJ
fbem-3623	56	16	deepen	deepen	VERB
fbem-3623	56	17	the	the	DET
fbem-3623	56	18	effect	effect	NOUN
fbem-3623	56	19	of	of	ADP
fbem-3623	56	20	supervision	supervision	NOUN
fbem-3623	56	21	and	and	CCONJ
fbem-3623	56	22	evaluation	evaluation	NOUN
fbem-3623	56	23	.	.	PUNCT
fbem-3623	57	1	the	the	DET
fbem-3623	57	2	internal	internal	ADJ
fbem-3623	57	3	audit	audit	NOUN
fbem-3623	57	4	of	of	ADP
fbem-3623	57	5	enterprises	enterprise	NOUN
fbem-3623	57	6	should	should	AUX
fbem-3623	57	7	carry	carry	VERB
fbem-3623	57	8	out	out	ADP
fbem-3623	57	9	internal	internal	ADJ
fbem-3623	57	10	control	control	NOUN
fbem-3623	57	11	evaluation	evaluation	NOUN
fbem-3623	57	12	,	,	PUNCT
fbem-3623	57	13	and	and	CCONJ
fbem-3623	57	14	should	should	AUX
fbem-3623	57	15	be	be	AUX
fbem-3623	57	16	fully	fully	ADV
fbem-3623	57	17	evaluated	evaluate	VERB
fbem-3623	57	18	.	.	PUNCT
fbem-3623	58	1	especially	especially	ADV
fbem-3623	58	2	for	for	ADP
fbem-3623	58	3	listed	list	VERB
fbem-3623	58	4	companies	company	NOUN
fbem-3623	58	5	,	,	PUNCT
fbem-3623	58	6	internal	internal	ADJ
fbem-3623	58	7	control	control	NOUN
fbem-3623	58	8	evaluation	evaluation	NOUN
fbem-3623	58	9	is	be	AUX
fbem-3623	58	10	mandatory	mandatory	ADJ
fbem-3623	58	11	.	.	PUNCT
fbem-3623	59	1	enterprise	enterprise	NOUN
fbem-3623	59	2	internal	internal	ADJ
fbem-3623	59	3	auditors	auditor	NOUN
fbem-3623	59	4	should	should	AUX
fbem-3623	59	5	carefully	carefully	ADV
fbem-3623	59	6	study	study	VERB
fbem-3623	59	7	and	and	CCONJ
fbem-3623	59	8	understand	understand	VERB
fbem-3623	59	9	the	the	DET
fbem-3623	59	10	evaluation	evaluation	NOUN
fbem-3623	59	11	contents	content	NOUN
fbem-3623	59	12	and	and	CCONJ
fbem-3623	59	13	working	working	NOUN
fbem-3623	59	14	procedures	procedure	NOUN
fbem-3623	59	15	,	,	PUNCT
fbem-3623	59	16	strictly	strictly	ADV
fbem-3623	59	17	follow	follow	VERB
fbem-3623	59	18	the	the	DET
fbem-3623	59	19	schedule	schedule	NOUN
fbem-3623	59	20	requirements	requirement	NOUN
fbem-3623	59	21	,	,	PUNCT
fbem-3623	59	22	and	and	CCONJ
fbem-3623	59	23	carry	carry	VERB
fbem-3623	59	24	out	out	ADP
fbem-3623	59	25	the	the	DET
fbem-3623	59	26	annual	annual	ADJ
fbem-3623	59	27	internal	internal	ADJ
fbem-3623	59	28	control	control	NOUN
fbem-3623	59	29	evaluation	evaluation	NOUN
fbem-3623	59	30	to	to	PART
fbem-3623	59	31	ensure	ensure	VERB
fbem-3623	59	32	the	the	DET
fbem-3623	59	33	evaluation	evaluation	NOUN
fbem-3623	59	34	quality	quality	NOUN
fbem-3623	59	35	.	.	PUNCT
fbem-3623	60	1	for	for	ADP
fbem-3623	60	2	the	the	DET
fbem-3623	60	3	major	major	ADJ
fbem-3623	60	4	defects	defect	NOUN
fbem-3623	60	5	found	find	VERB
fbem-3623	60	6	in	in	ADP
fbem-3623	60	7	the	the	DET
fbem-3623	60	8	internal	internal	ADJ
fbem-3623	60	9	control	control	NOUN
fbem-3623	60	10	evaluation	evaluation	NOUN
fbem-3623	60	11	,	,	PUNCT
fbem-3623	60	12	we	we	PRON
fbem-3623	60	13	should	should	AUX
fbem-3623	60	14	draw	draw	VERB
fbem-3623	60	15	inferences	inference	NOUN
fbem-3623	60	16	from	from	ADP
fbem-3623	60	17	others	other	NOUN
fbem-3623	60	18	to	to	PART
fbem-3623	60	19	carry	carry	VERB
fbem-3623	60	20	out	out	ADP
fbem-3623	60	21	special	special	ADJ
fbem-3623	60	22	investigations	investigation	NOUN
fbem-3623	60	23	,	,	PUNCT
fbem-3623	60	24	fill	fill	VERB
fbem-3623	60	25	in	in	ADP
fbem-3623	60	26	the	the	DET
fbem-3623	60	27	management	management	NOUN
fbem-3623	60	28	loopholes	loophole	NOUN
fbem-3623	60	29	in	in	ADP
fbem-3623	60	30	time	time	NOUN
fbem-3623	60	31	,	,	PUNCT
fbem-3623	60	32	and	and	CCONJ
fbem-3623	60	33	for	for	SCONJ
fbem-3623	60	34	the	the	DET
fbem-3623	60	35	general	general	ADJ
fbem-3623	60	36	defects	defect	NOUN
fbem-3623	60	37	and	and	CCONJ
fbem-3623	60	38	hidden	hidden	ADJ
fbem-3623	60	39	dangers	danger	NOUN
fbem-3623	60	40	found	find	VERB
fbem-3623	60	41	,	,	PUNCT
fbem-3623	60	42	we	we	PRON
fbem-3623	60	43	should	should	AUX
fbem-3623	60	44	set	set	VERB
fbem-3623	60	45	up	up	ADP
fbem-3623	60	46	a	a	DET
fbem-3623	60	47	company	company	NOUN
fbem-3623	60	48	to	to	PART
fbem-3623	60	49	make	make	VERB
fbem-3623	60	50	changes	change	NOUN
fbem-3623	60	51	,	,	PUNCT
fbem-3623	60	52	regularly	regularly	ADV
fbem-3623	60	53	track	track	VERB
fbem-3623	60	54	the	the	DET
fbem-3623	60	55	rectification	rectification	NOUN
fbem-3623	60	56	effect	effect	NOUN
fbem-3623	60	57	,	,	PUNCT
fbem-3623	60	58	and	and	CCONJ
fbem-3623	60	59	comprehensively	comprehensively	ADV
fbem-3623	60	60	improve	improve	VERB
fbem-3623	60	61	the	the	DET
fbem-3623	60	62	compliance	compliance	NOUN
fbem-3623	60	63	management	management	NOUN
fbem-3623	60	64	level	level	NOUN
fbem-3623	60	65	.	.	PUNCT
fbem-3623	61	1	4.3	4.3	NUM
fbem-3623	61	2	.	.	PUNCT
fbem-3623	62	1	around	around	ADP
fbem-3623	62	2	the	the	DET
fbem-3623	62	3	work	work	NOUN
fbem-3623	62	4	center	center	NOUN
fbem-3623	62	5	,	,	PUNCT
fbem-3623	62	6	deepen	deepen	VERB
fbem-3623	62	7	the	the	DET
fbem-3623	62	8	full	full	ADJ
fbem-3623	62	9	coverage	coverage	NOUN
fbem-3623	62	10	of	of	ADP
fbem-3623	62	11	audit	audit	NOUN
fbem-3623	62	12	supervision	supervision	NOUN
fbem-3623	62	13	the	the	DET
fbem-3623	62	14	internal	internal	ADJ
fbem-3623	62	15	audit	audit	NOUN
fbem-3623	62	16	of	of	ADP
fbem-3623	62	17	an	an	DET
fbem-3623	62	18	enterprise	enterprise	NOUN
fbem-3623	62	19	should	should	AUX
fbem-3623	62	20	define	define	VERB
fbem-3623	62	21	the	the	DET
fbem-3623	62	22	cycle	cycle	NOUN
fbem-3623	62	23	length	length	NOUN
fbem-3623	62	24	of	of	ADP
fbem-3623	62	25	full	full	ADJ
fbem-3623	62	26	coverage	coverage	NOUN
fbem-3623	62	27	of	of	ADP
fbem-3623	62	28	audits	audits	NOUN
fbem-3623	62	29	in	in	ADP
fbem-3623	62	30	various	various	ADJ
fbem-3623	62	31	fields	field	NOUN
fbem-3623	62	32	,	,	PUNCT
fbem-3623	62	33	scientifically	scientifically	ADV
fbem-3623	62	34	prepare	prepare	VERB
fbem-3623	62	35	annual	annual	ADJ
fbem-3623	62	36	audit	audit	NOUN
fbem-3623	62	37	project	project	NOUN
fbem-3623	62	38	plans	plan	NOUN
fbem-3623	62	39	,	,	PUNCT
fbem-3623	62	40	make	make	VERB
fbem-3623	62	41	a	a	DET
fbem-3623	62	42	good	good	ADJ
fbem-3623	62	43	connection	connection	NOUN
fbem-3623	62	44	with	with	ADP
fbem-3623	62	45	medium	medium	ADJ
fbem-3623	62	46	-	-	PUNCT
fbem-3623	62	47	and	and	CCONJ
fbem-3623	62	48	long	long	ADJ
fbem-3623	62	49	-	-	PUNCT
fbem-3623	62	50	term	term	NOUN
fbem-3623	62	51	projects	project	NOUN
fbem-3623	62	52	,	,	PUNCT
fbem-3623	62	53	and	and	CCONJ
fbem-3623	62	54	make	make	VERB
fbem-3623	62	55	scientific	scientific	ADJ
fbem-3623	62	56	planning	planning	NOUN
fbem-3623	62	57	,	,	PUNCT
fbem-3623	62	58	overall	overall	ADJ
fbem-3623	62	59	arrangement	arrangement	NOUN
fbem-3623	62	60	,	,	PUNCT
fbem-3623	62	61	and	and	CCONJ
fbem-3623	62	62	classified	classified	ADJ
fbem-3623	62	63	implementation	implementation	NOUN
fbem-3623	62	64	to	to	PART
fbem-3623	62	65	ensure	ensure	VERB
fbem-3623	62	66	full	full	ADJ
fbem-3623	62	67	coverage	coverage	NOUN
fbem-3623	62	68	of	of	ADP
fbem-3623	62	69	state	state	NOUN
fbem-3623	62	70	-	-	PUNCT
fbem-3623	62	71	owned	own	VERB
fbem-3623	62	72	assets	asset	NOUN
fbem-3623	62	73	,	,	PUNCT
fbem-3623	62	74	state	state	NOUN
fbem-3623	62	75	-	-	PUNCT
fbem-3623	62	76	owned	own	VERB
fbem-3623	62	77	resources	resource	NOUN
fbem-3623	62	78	,	,	PUNCT
fbem-3623	62	79	and	and	CCONJ
fbem-3623	62	80	leading	lead	VERB
fbem-3623	62	81	cadres	cadre	NOUN
fbem-3623	62	82	'	'	PART
fbem-3623	62	83	performance	performance	NOUN
fbem-3623	62	84	of	of	ADP
fbem-3623	62	85	economic	economic	ADJ
fbem-3623	62	86	responsibilities	responsibility	NOUN
fbem-3623	62	87	,	,	PUNCT
fbem-3623	62	88	natural	natural	ADJ
fbem-3623	62	89	resource	resource	NOUN
fbem-3623	62	90	asset	asset	NOUN
fbem-3623	62	91	management	management	NOUN
fbem-3623	62	92	,	,	PUNCT
fbem-3623	62	93	and	and	CCONJ
fbem-3623	62	94	ecological	ecological	ADJ
fbem-3623	62	95	environmental	environmental	ADJ
fbem-3623	62	96	protection	protection	NOUN
fbem-3623	62	97	responsibilities	responsibility	NOUN
fbem-3623	62	98	within	within	ADP
fbem-3623	62	99	a	a	DET
fbem-3623	62	100	certain	certain	ADJ
fbem-3623	62	101	cycle	cycle	NOUN
fbem-3623	62	102	.	.	PUNCT
fbem-3623	63	1	first	first	ADV
fbem-3623	63	2	,	,	PUNCT
fbem-3623	63	3	carry	carry	VERB
fbem-3623	63	4	out	out	ADP
fbem-3623	63	5	the	the	DET
fbem-3623	63	6	audit	audit	NOUN
fbem-3623	63	7	of	of	ADP
fbem-3623	63	8	the	the	DET
fbem-3623	63	9	implementation	implementation	NOUN
fbem-3623	63	10	of	of	ADP
fbem-3623	63	11	major	major	ADJ
fbem-3623	63	12	policies	policy	NOUN
fbem-3623	63	13	and	and	CCONJ
fbem-3623	63	14	measures	measure	NOUN
fbem-3623	63	15	.	.	PUNCT
fbem-3623	64	1	internal	internal	ADJ
fbem-3623	64	2	audit	audit	NOUN
fbem-3623	64	3	should	should	AUX
fbem-3623	64	4	focus	focus	VERB
fbem-3623	64	5	on	on	ADP
fbem-3623	64	6	improving	improve	VERB
fbem-3623	64	7	quality	quality	NOUN
fbem-3623	64	8	and	and	CCONJ
fbem-3623	64	9	increasing	increase	VERB
fbem-3623	64	10	efficiency	efficiency	NOUN
fbem-3623	64	11	,	,	PUNCT
fbem-3623	64	12	promote	promote	VERB
fbem-3623	64	13	the	the	DET
fbem-3623	64	14	implementation	implementation	NOUN
fbem-3623	64	15	of	of	ADP
fbem-3623	64	16	major	major	ADJ
fbem-3623	64	17	decision	decision	NOUN
fbem-3623	64	18	-	-	PUNCT
fbem-3623	64	19	making	make	VERB
fbem-3623	64	20	arrangements	arrangement	NOUN
fbem-3623	64	21	with	with	ADP
fbem-3623	64	22	the	the	DET
fbem-3623	64	23	power	power	NOUN
fbem-3623	64	24	of	of	ADP
fbem-3623	64	25	audit	audit	NOUN
fbem-3623	64	26	,	,	PUNCT
fbem-3623	64	27	carry	carry	VERB
fbem-3623	64	28	out	out	ADP
fbem-3623	64	29	audits	audits	NOUN
fbem-3623	64	30	of	of	ADP
fbem-3623	64	31	"	"	PUNCT
fbem-3623	64	32	three	three	NUM
fbem-3623	64	33	stresses	stress	NOUN
fbem-3623	64	34	and	and	CCONJ
fbem-3623	64	35	one	one	NUM
fbem-3623	64	36	major	major	ADJ
fbem-3623	64	37	"	"	PUNCT
fbem-3623	64	38	,	,	PUNCT
fbem-3623	64	39	managing	manage	VERB
fbem-3623	64	40	deficits	deficit	NOUN
fbem-3623	64	41	and	and	CCONJ
fbem-3623	64	42	getting	get	VERB
fbem-3623	64	43	out	out	ADP
fbem-3623	64	44	of	of	ADP
fbem-3623	64	45	difficulties	difficulty	NOUN
fbem-3623	64	46	,	,	PUNCT
fbem-3623	64	47	science	science	NOUN
fbem-3623	64	48	and	and	CCONJ
fbem-3623	64	49	technology	technology	NOUN
fbem-3623	64	50	funds	fund	NOUN
fbem-3623	64	51	,	,	PUNCT
fbem-3623	64	52	poverty	poverty	NOUN
fbem-3623	64	53	alleviation	alleviation	NOUN
fbem-3623	64	54	projects	project	NOUN
fbem-3623	64	55	,	,	PUNCT
fbem-3623	64	56	etc	etc	X
fbem-3623	64	57	.	.	X
fbem-3623	64	58	at	at	ADP
fbem-3623	64	59	appropriate	appropriate	ADJ
fbem-3623	64	60	frequency	frequency	NOUN
fbem-3623	64	61	,	,	PUNCT
fbem-3623	64	62	pay	pay	VERB
fbem-3623	64	63	attention	attention	NOUN
fbem-3623	64	64	to	to	ADP
fbem-3623	64	65	the	the	DET
fbem-3623	64	66	legality	legality	NOUN
fbem-3623	64	67	and	and	CCONJ
fbem-3623	64	68	scientificity	scientificity	NOUN
fbem-3623	64	69	of	of	ADP
fbem-3623	64	70	decision	decision	NOUN
fbem-3623	64	71	-	-	PUNCT
fbem-3623	64	72	making	making	NOUN
fbem-3623	64	73	,	,	PUNCT
fbem-3623	64	74	actively	actively	ADV
fbem-3623	64	75	put	put	VERB
fbem-3623	64	76	forward	forward	ADV
fbem-3623	64	77	opinions	opinion	NOUN
fbem-3623	64	78	and	and	CCONJ
fbem-3623	64	79	suggestions	suggestion	NOUN
fbem-3623	64	80	to	to	PART
fbem-3623	64	81	improve	improve	VERB
fbem-3623	64	82	effectiveness	effectiveness	NOUN
fbem-3623	64	83	,	,	PUNCT
fbem-3623	64	84	and	and	CCONJ
fbem-3623	64	85	give	give	VERB
fbem-3623	64	86	full	full	ADJ
fbem-3623	64	87	play	play	NOUN
fbem-3623	64	88	to	to	ADP
fbem-3623	64	89	the	the	DET
fbem-3623	64	90	role	role	NOUN
fbem-3623	64	91	of	of	ADP
fbem-3623	64	92	audit	audit	NOUN
fbem-3623	64	93	in	in	ADP
fbem-3623	64	94	strengthening	strengthen	VERB
fbem-3623	64	95	management	management	NOUN
fbem-3623	64	96	and	and	CCONJ
fbem-3623	64	97	promoting	promote	VERB
fbem-3623	64	98	implementation	implementation	NOUN
fbem-3623	64	99	.	.	PUNCT
fbem-3623	65	1	the	the	DET
fbem-3623	65	2	second	second	NOUN
fbem-3623	65	3	is	be	AUX
fbem-3623	65	4	to	to	PART
fbem-3623	65	5	carry	carry	VERB
fbem-3623	65	6	out	out	ADP
fbem-3623	65	7	economic	economic	ADJ
fbem-3623	65	8	responsibility	responsibility	NOUN
fbem-3623	65	9	audit	audit	NOUN
fbem-3623	65	10	in	in	ADP
fbem-3623	65	11	a	a	DET
fbem-3623	65	12	solid	solid	ADJ
fbem-3623	65	13	manner	manner	NOUN
fbem-3623	65	14	.	.	PUNCT
fbem-3623	66	1	adhere	adhere	VERB
fbem-3623	66	2	to	to	ADP
fbem-3623	66	3	the	the	DET
fbem-3623	66	4	principle	principle	NOUN
fbem-3623	66	5	of	of	ADP
fbem-3623	66	6	"	"	PUNCT
fbem-3623	66	7	must	must	AUX
fbem-3623	66	8	be	be	AUX
fbem-3623	66	9	audited	audit	VERB
fbem-3623	66	10	before	before	ADP
fbem-3623	66	11	leaving	leave	VERB
fbem-3623	66	12	office	office	NOUN
fbem-3623	66	13	,	,	PUNCT
fbem-3623	66	14	and	and	CCONJ
fbem-3623	66	15	combine	combine	VERB
fbem-3623	66	16	with	with	ADP
fbem-3623	66	17	middle	middle	ADJ
fbem-3623	66	18	office	office	NOUN
fbem-3623	66	19	"	"	PUNCT
fbem-3623	66	20	,	,	PUNCT
fbem-3623	66	21	establish	establish	VERB
fbem-3623	66	22	a	a	DET
fbem-3623	66	23	mechanism	mechanism	NOUN
fbem-3623	66	24	to	to	PART
fbem-3623	66	25	inform	inform	VERB
fbem-3623	66	26	leaders	leader	NOUN
fbem-3623	66	27	of	of	ADP
fbem-3623	66	28	their	their	PRON
fbem-3623	66	29	economic	economic	ADJ
fbem-3623	66	30	responsibilities	responsibility	NOUN
fbem-3623	66	31	,	,	PUNCT
fbem-3623	66	32	and	and	CCONJ
fbem-3623	66	33	promote	promote	VERB
fbem-3623	66	34	the	the	DET
fbem-3623	66	35	change	change	NOUN
fbem-3623	66	36	of	of	ADP
fbem-3623	66	37	audit	audit	NOUN
fbem-3623	66	38	supervision	supervision	NOUN
fbem-3623	66	39	from	from	ADP
fbem-3623	66	40	afterwards	afterwards	ADV
fbem-3623	66	41	to	to	ADP
fbem-3623	66	42	beforehand	beforehand	ADV
fbem-3623	66	43	.	.	PUNCT
fbem-3623	67	1	in	in	ADP
fbem-3623	67	2	view	view	NOUN
fbem-3623	67	3	of	of	ADP
fbem-3623	67	4	the	the	DET
fbem-3623	67	5	emerging	emerge	VERB
fbem-3623	67	6	and	and	CCONJ
fbem-3623	67	7	tendentious	tendentious	ADJ
fbem-3623	67	8	problems	problem	NOUN
fbem-3623	67	9	found	find	VERB
fbem-3623	67	10	in	in	ADP
fbem-3623	67	11	the	the	DET
fbem-3623	67	12	audit	audit	NOUN
fbem-3623	67	13	,	,	PUNCT
fbem-3623	67	14	an	an	DET
fbem-3623	67	15	internal	internal	ADJ
fbem-3623	67	16	reminding	reminding	NOUN
fbem-3623	67	17	and	and	CCONJ
fbem-3623	67	18	talking	talking	NOUN
fbem-3623	67	19	mechanism	mechanism	NOUN
fbem-3623	67	20	should	should	AUX
fbem-3623	67	21	be	be	AUX
fbem-3623	67	22	established	establish	VERB
fbem-3623	67	23	to	to	PART
fbem-3623	67	24	enhance	enhance	VERB
fbem-3623	67	25	the	the	DET
fbem-3623	67	26	leaders	leader	NOUN
fbem-3623	67	27	'	'	PART
fbem-3623	67	28	ability	ability	NOUN
fbem-3623	67	29	to	to	PART
fbem-3623	67	30	hold	hold	VERB
fbem-3623	67	31	enterprises	enterprise	NOUN
fbem-3623	67	32	and	and	CCONJ
fbem-3623	67	33	their	their	PRON
fbem-3623	67	34	sense	sense	NOUN
fbem-3623	67	35	of	of	ADP
fbem-3623	67	36	compliance	compliance	NOUN
fbem-3623	67	37	and	and	CCONJ
fbem-3623	67	38	responsibility	responsibility	NOUN
fbem-3623	67	39	.	.	PUNCT
fbem-3623	68	1	during	during	ADP
fbem-3623	68	2	the	the	DET
fbem-3623	68	3	audit	audit	NOUN
fbem-3623	68	4	,	,	PUNCT
fbem-3623	68	5	weekly	weekly	ADJ
fbem-3623	68	6	audit	audit	NOUN
fbem-3623	68	7	report	report	NOUN
fbem-3623	68	8	mechanism	mechanism	NOUN
fbem-3623	68	9	,	,	PUNCT
fbem-3623	68	10	manuscript	manuscript	VERB
fbem-3623	68	11	confirmation	confirmation	NOUN
fbem-3623	68	12	mechanism	mechanism	NOUN
fbem-3623	68	13	,	,	PUNCT
fbem-3623	68	14	centralized	centralized	ADJ
fbem-3623	68	15	review	review	NOUN
fbem-3623	68	16	mechanism	mechanism	NOUN
fbem-3623	68	17	and	and	CCONJ
fbem-3623	68	18	rectification	rectification	NOUN
fbem-3623	68	19	supervision	supervision	NOUN
fbem-3623	68	20	mechanism	mechanism	NOUN
fbem-3623	68	21	can	can	AUX
fbem-3623	68	22	be	be	AUX
fbem-3623	68	23	established	establish	VERB
fbem-3623	68	24	and	and	CCONJ
fbem-3623	68	25	implemented	implement	VERB
fbem-3623	68	26	according	accord	VERB
fbem-3623	68	27	to	to	ADP
fbem-3623	68	28	the	the	DET
fbem-3623	68	29	management	management	NOUN
fbem-3623	68	30	ability	ability	NOUN
fbem-3623	68	31	.	.	PUNCT
fbem-3623	69	1	we	we	PRON
fbem-3623	69	2	should	should	AUX
fbem-3623	69	3	objectively	objectively	ADV
fbem-3623	69	4	and	and	CCONJ
fbem-3623	69	5	fairly	fairly	ADV
fbem-3623	69	6	evaluate	evaluate	VERB
fbem-3623	69	7	leaders	leader	NOUN
fbem-3623	69	8	'	'	PART
fbem-3623	69	9	performance	performance	NOUN
fbem-3623	69	10	of	of	ADP
fbem-3623	69	11	economic	economic	ADJ
fbem-3623	69	12	responsibilities	responsibility	NOUN
fbem-3623	69	13	;	;	PUNCT
fbem-3623	69	14	according	accord	VERB
fbem-3623	69	15	to	to	ADP
fbem-3623	69	16	the	the	DET
fbem-3623	69	17	"	"	PUNCT
fbem-3623	69	18	problems	problem	NOUN
fbem-3623	69	19	that	that	PRON
fbem-3623	69	20	have	have	AUX
fbem-3623	69	21	been	be	AUX
fbem-3623	69	22	rectified	rectify	VERB
fbem-3623	69	23	in	in	ADP
fbem-3623	69	24	the	the	DET
fbem-3623	69	25	audit	audit	NOUN
fbem-3623	69	26	will	will	AUX
fbem-3623	69	27	no	no	ADV
fbem-3623	69	28	longer	long	ADV
fbem-3623	69	29	be	be	AUX
fbem-3623	69	30	reflected	reflect	VERB
fbem-3623	69	31	in	in	ADP
fbem-3623	69	32	the	the	DET
fbem-3623	69	33	audit	audit	NOUN
fbem-3623	69	34	report	report	NOUN
fbem-3623	69	35	"	"	PUNCT
fbem-3623	69	36	mentioned	mention	VERB
fbem-3623	69	37	in	in	ADP
fbem-3623	69	38	decree	decree	NOUN
fbem-3623	69	39	no.11	no.11	NOUN
fbem-3623	69	40	of	of	ADP
fbem-3623	69	41	the	the	DET
fbem-3623	69	42	national	national	ADJ
fbem-3623	69	43	audit	audit	PROPN
fbem-3623	69	44	office	office	NOUN
fbem-3623	69	45	,	,	PUNCT
fbem-3623	69	46	the	the	DET
fbem-3623	69	47	auditees	auditee	NOUN
fbem-3623	69	48	are	be	AUX
fbem-3623	69	49	encouraged	encourage	VERB
fbem-3623	69	50	to	to	PART
fbem-3623	69	51	set	set	VERB
fbem-3623	69	52	up	up	ADP
fbem-3623	69	53	their	their	PRON
fbem-3623	69	54	own	own	ADJ
fbem-3623	69	55	banks	bank	NOUN
fbem-3623	69	56	and	and	CCONJ
fbem-3623	69	57	make	make	VERB
fbem-3623	69	58	changes	change	NOUN
fbem-3623	69	59	.	.	PUNCT
fbem-3623	70	1	the	the	DET
fbem-3623	70	2	third	third	NOUN
fbem-3623	70	3	is	be	AUX
fbem-3623	70	4	to	to	PART
fbem-3623	70	5	carry	carry	VERB
fbem-3623	70	6	out	out	ADP
fbem-3623	70	7	follow	follow	VERB
fbem-3623	70	8	-	-	PUNCT
fbem-3623	70	9	up	up	ADP
fbem-3623	70	10	audit	audit	NOUN
fbem-3623	70	11	of	of	ADP
fbem-3623	70	12	construction	construction	NOUN
fbem-3623	70	13	projects	project	NOUN
fbem-3623	70	14	.	.	PUNCT
fbem-3623	71	1	carry	carry	VERB
fbem-3623	71	2	out	out	ADP
fbem-3623	71	3	the	the	DET
fbem-3623	71	4	whole	whole	ADJ
fbem-3623	71	5	-	-	PUNCT
fbem-3623	71	6	process	process	NOUN
fbem-3623	71	7	tracking	tracking	NOUN
fbem-3623	71	8	audit	audit	NOUN
fbem-3623	71	9	of	of	ADP
fbem-3623	71	10	major	major	ADJ
fbem-3623	71	11	investment	investment	NOUN
fbem-3623	71	12	projects	project	NOUN
fbem-3623	71	13	and	and	CCONJ
fbem-3623	71	14	key	key	ADJ
fbem-3623	71	15	special	special	ADJ
fbem-3623	71	16	funds	fund	NOUN
fbem-3623	71	17	,	,	PUNCT
fbem-3623	71	18	strengthen	strengthen	VERB
fbem-3623	71	19	the	the	DET
fbem-3623	71	20	control	control	NOUN
fbem-3623	71	21	of	of	ADP
fbem-3623	71	22	tracking	track	VERB
fbem-3623	71	23	nodes	node	NOUN
fbem-3623	71	24	in	in	ADP
fbem-3623	71	25	the	the	DET
fbem-3623	71	26	process	process	NOUN
fbem-3623	71	27	of	of	ADP
fbem-3623	71	28	projects	project	NOUN
fbem-3623	71	29	under	under	ADP
fbem-3623	71	30	construction	construction	NOUN
fbem-3623	71	31	,	,	PUNCT
fbem-3623	71	32	speed	speed	VERB
fbem-3623	71	33	up	up	ADP
fbem-3623	71	34	the	the	DET
fbem-3623	71	35	settlement	settlement	NOUN
fbem-3623	71	36	progress	progress	NOUN
fbem-3623	71	37	of	of	ADP
fbem-3623	71	38	completed	complete	VERB
fbem-3623	71	39	projects	project	NOUN
fbem-3623	71	40	,	,	PUNCT
fbem-3623	71	41	and	and	CCONJ
fbem-3623	71	42	pay	pay	VERB
fbem-3623	71	43	attention	attention	NOUN
fbem-3623	71	44	to	to	ADP
fbem-3623	71	45	the	the	DET
fbem-3623	71	46	expenditure	expenditure	NOUN
fbem-3623	71	47	of	of	ADP
fbem-3623	71	48	project	project	NOUN
fbem-3623	71	49	funds	fund	NOUN
fbem-3623	71	50	,	,	PUNCT
fbem-3623	71	51	the	the	DET
fbem-3623	71	52	completion	completion	NOUN
fbem-3623	71	53	progress	progress	NOUN
fbem-3623	71	54	,	,	PUNCT
fbem-3623	71	55	and	and	CCONJ
fbem-3623	71	56	the	the	DET
fbem-3623	71	57	transformation	transformation	NOUN
fbem-3623	71	58	and	and	CCONJ
fbem-3623	71	59	application	application	NOUN
fbem-3623	71	60	of	of	ADP
fbem-3623	71	61	results	result	NOUN
fbem-3623	71	62	.	.	PUNCT
fbem-3623	72	1	internal	internal	ADJ
fbem-3623	72	2	audit	audit	NOUN
fbem-3623	72	3	can	can	AUX
fbem-3623	72	4	make	make	VERB
fbem-3623	72	5	timely	timely	ADJ
fbem-3623	72	6	use	use	NOUN
fbem-3623	72	7	of	of	ADP
fbem-3623	72	8	social	social	ADJ
fbem-3623	72	9	audit	audit	NOUN
fbem-3623	72	10	forces	force	NOUN
fbem-3623	72	11	to	to	PART
fbem-3623	72	12	strengthen	strengthen	VERB
fbem-3623	72	13	the	the	DET
fbem-3623	72	14	risk	risk	NOUN
fbem-3623	72	15	supervision	supervision	NOUN
fbem-3623	72	16	of	of	ADP
fbem-3623	72	17	project	project	NOUN
fbem-3623	72	18	nodes	node	NOUN
fbem-3623	72	19	,	,	PUNCT
fbem-3623	72	20	improve	improve	VERB
fbem-3623	72	21	the	the	DET
fbem-3623	72	22	investment	investment	NOUN
fbem-3623	72	23	benefit	benefit	NOUN
fbem-3623	72	24	of	of	ADP
fbem-3623	72	25	construction	construction	NOUN
fbem-3623	72	26	projects	project	NOUN
fbem-3623	72	27	,	,	PUNCT
fbem-3623	72	28	standardize	standardize	VERB
fbem-3623	72	29	the	the	DET
fbem-3623	72	30	supervision	supervision	NOUN
fbem-3623	72	31	of	of	ADP
fbem-3623	72	32	the	the	DET
fbem-3623	72	33	use	use	NOUN
fbem-3623	72	34	of	of	ADP
fbem-3623	72	35	stateallocated	stateallocated	ADJ
fbem-3623	72	36	funds	fund	NOUN
fbem-3623	72	37	,	,	PUNCT
fbem-3623	72	38	scientific	scientific	ADJ
fbem-3623	72	39	and	and	CCONJ
fbem-3623	72	40	technological	technological	ADJ
fbem-3623	72	41	funds	fund	NOUN
fbem-3623	72	42	,	,	PUNCT
fbem-3623	72	43	etc	etc	X
fbem-3623	72	44	.	.	X
fbem-3623	72	45	,	,	PUNCT
fbem-3623	72	46	and	and	CCONJ
fbem-3623	72	47	ensure	ensure	VERB
fbem-3623	72	48	earmarking	earmark	VERB
fbem-3623	72	49	.	.	PUNCT
fbem-3623	73	1	the	the	DET
fbem-3623	73	2	fourth	fourth	ADJ
fbem-3623	73	3	is	be	AUX
fbem-3623	73	4	to	to	PART
fbem-3623	73	5	carry	carry	VERB
fbem-3623	73	6	out	out	ADP
fbem-3623	73	7	the	the	DET
fbem-3623	73	8	special	special	ADJ
fbem-3623	73	9	audit	audit	NOUN
fbem-3623	73	10	of	of	ADP
fbem-3623	73	11	operation	operation	NOUN
fbem-3623	73	12	and	and	CCONJ
fbem-3623	73	13	management	management	NOUN
fbem-3623	73	14	.	.	PUNCT
fbem-3623	74	1	focus	focus	VERB
fbem-3623	74	2	on	on	ADP
fbem-3623	74	3	special	special	ADJ
fbem-3623	74	4	key	key	ADJ
fbem-3623	74	5	work	work	NOUN
fbem-3623	74	6	and	and	CCONJ
fbem-3623	74	7	give	give	VERB
fbem-3623	74	8	full	full	ADJ
fbem-3623	74	9	play	play	NOUN
fbem-3623	74	10	to	to	ADP
fbem-3623	74	11	the	the	DET
fbem-3623	74	12	quality	quality	NOUN
fbem-3623	74	13	and	and	CCONJ
fbem-3623	74	14	efficiency	efficiency	NOUN
fbem-3623	74	15	of	of	ADP
fbem-3623	74	16	audit	audit	NOUN
fbem-3623	74	17	supervision	supervision	NOUN
fbem-3623	74	18	.	.	PUNCT
fbem-3623	75	1	intensify	intensify	VERB
fbem-3623	75	2	the	the	DET
fbem-3623	75	3	audit	audit	NOUN
fbem-3623	75	4	of	of	ADP
fbem-3623	75	5	contract	contract	NOUN
fbem-3623	75	6	management	management	NOUN
fbem-3623	75	7	,	,	PUNCT
fbem-3623	75	8	material	material	NOUN
fbem-3623	75	9	management	management	NOUN
fbem-3623	75	10	and	and	CCONJ
fbem-3623	75	11	various	various	ADJ
fbem-3623	75	12	expenses	expense	NOUN
fbem-3623	75	13	in	in	ADP
fbem-3623	75	14	economic	economic	ADJ
fbem-3623	75	15	operation	operation	NOUN
fbem-3623	75	16	,	,	PUNCT
fbem-3623	75	17	formulate	formulate	VERB
fbem-3623	75	18	the	the	DET
fbem-3623	75	19	audit	audit	NOUN
fbem-3623	75	20	implementation	implementation	NOUN
fbem-3623	75	21	plan	plan	NOUN
fbem-3623	75	22	in	in	ADP
fbem-3623	75	23	light	light	NOUN
fbem-3623	75	24	of	of	ADP
fbem-3623	75	25	the	the	DET
fbem-3623	75	26	actual	actual	ADJ
fbem-3623	75	27	situation	situation	NOUN
fbem-3623	75	28	,	,	PUNCT
fbem-3623	75	29	pay	pay	VERB
fbem-3623	75	30	attention	attention	NOUN
fbem-3623	75	31	to	to	ADP
fbem-3623	75	32	discovering	discover	VERB
fbem-3623	75	33	and	and	CCONJ
fbem-3623	75	34	reflecting	reflect	VERB
fbem-3623	75	35	emerging	emerge	VERB
fbem-3623	75	36	and	and	CCONJ
fbem-3623	75	37	tendentious	tendentious	ADJ
fbem-3623	75	38	problems	problem	NOUN
fbem-3623	75	39	,	,	PUNCT
fbem-3623	75	40	thoroughly	thoroughly	ADV
fbem-3623	75	41	investigate	investigate	VERB
fbem-3623	75	42	the	the	DET
fbem-3623	75	43	most	most	ADV
fbem-3623	75	44	prominent	prominent	ADJ
fbem-3623	75	45	and	and	CCONJ
fbem-3623	75	46	critical	critical	ADJ
fbem-3623	75	47	issues	issue	NOUN
fbem-3623	75	48	,	,	PUNCT
fbem-3623	75	49	do	do	VERB
fbem-3623	75	50	a	a	DET
fbem-3623	75	51	good	good	ADJ
fbem-3623	75	52	job	job	NOUN
fbem-3623	75	53	in	in	ADP
fbem-3623	75	54	reviewing	review	VERB
fbem-3623	75	55	audit	audit	NOUN
fbem-3623	75	56	problems	problem	NOUN
fbem-3623	75	57	and	and	CCONJ
fbem-3623	75	58	soliciting	solicit	VERB
fbem-3623	75	59	opinions	opinion	NOUN
fbem-3623	75	60	,	,	PUNCT
fbem-3623	75	61	actively	actively	ADV
fbem-3623	75	62	put	put	VERB
fbem-3623	75	63	forward	forward	ADP
fbem-3623	75	64	suggestions	suggestion	NOUN
fbem-3623	75	65	to	to	PART
fbem-3623	75	66	solve	solve	VERB
fbem-3623	75	67	problems	problem	NOUN
fbem-3623	75	68	and	and	CCONJ
fbem-3623	75	69	mitigate	mitigate	VERB
fbem-3623	75	70	risks	risk	NOUN
fbem-3623	75	71	,	,	PUNCT
fbem-3623	75	72	promote	promote	VERB
fbem-3623	75	73	the	the	DET
fbem-3623	75	74	establishment	establishment	NOUN
fbem-3623	75	75	and	and	CCONJ
fbem-3623	75	76	improvement	improvement	NOUN
fbem-3623	75	77	of	of	ADP
fbem-3623	75	78	institutional	institutional	ADJ
fbem-3623	75	79	mechanisms	mechanism	NOUN
fbem-3623	75	80	,	,	PUNCT
fbem-3623	75	81	and	and	CCONJ
fbem-3623	75	82	standardize	standardize	VERB
fbem-3623	75	83	management	management	NOUN
fbem-3623	75	84	behaviors	behavior	NOUN
fbem-3623	75	85	.	.	PUNCT
fbem-3623	76	1	fifth	fifth	ADJ
fbem-3623	76	2	,	,	PUNCT
fbem-3623	76	3	focus	focus	VERB
fbem-3623	76	4	on	on	ADP
fbem-3623	76	5	management	management	NOUN
fbem-3623	76	6	improvement	improvement	NOUN
fbem-3623	76	7	and	and	CCONJ
fbem-3623	76	8	strengthen	strengthen	VERB
fbem-3623	76	9	the	the	DET
fbem-3623	76	10	rectification	rectification	NOUN
fbem-3623	76	11	and	and	CCONJ
fbem-3623	76	12	application	application	NOUN
fbem-3623	76	13	of	of	ADP
fbem-3623	76	14	audit	audit	NOUN
fbem-3623	76	15	issues	issue	NOUN
fbem-3623	76	16	.	.	PUNCT
fbem-3623	77	1	strictly	strictly	ADV
fbem-3623	77	2	implement	implement	VERB
fbem-3623	77	3	the	the	DET
fbem-3623	77	4	responsibility	responsibility	NOUN
fbem-3623	77	5	for	for	ADP
fbem-3623	77	6	rectification	rectification	NOUN
fbem-3623	77	7	,	,	PUNCT
fbem-3623	77	8	further	far	ADV
fbem-3623	77	9	improve	improve	VERB
fbem-3623	77	10	220	220	NUM
fbem-3623	77	11	the	the	DET
fbem-3623	77	12	linkage	linkage	NOUN
fbem-3623	77	13	mechanism	mechanism	NOUN
fbem-3623	77	14	of	of	ADP
fbem-3623	77	15	rectification	rectification	NOUN
fbem-3623	77	16	,	,	PUNCT
fbem-3623	77	17	in	in	ADP
fbem-3623	77	18	which	which	PRON
fbem-3623	77	19	the	the	DET
fbem-3623	77	20	main	main	ADJ
fbem-3623	77	21	leaders	leader	NOUN
fbem-3623	77	22	take	take	VERB
fbem-3623	77	23	the	the	DET
fbem-3623	77	24	lead	lead	NOUN
fbem-3623	77	25	,	,	PUNCT
fbem-3623	77	26	team	team	NOUN
fbem-3623	77	27	members	member	NOUN
fbem-3623	77	28	take	take	VERB
fbem-3623	77	29	the	the	DET
fbem-3623	77	30	lead	lead	NOUN
fbem-3623	77	31	,	,	PUNCT
fbem-3623	77	32	business	business	NOUN
fbem-3623	77	33	departments	department	NOUN
fbem-3623	77	34	rectify	rectify	VERB
fbem-3623	77	35	and	and	CCONJ
fbem-3623	77	36	audit	audit	NOUN
fbem-3623	77	37	departments	department	NOUN
fbem-3623	77	38	supervise	supervise	VERB
fbem-3623	77	39	,	,	PUNCT
fbem-3623	77	40	and	and	CCONJ
fbem-3623	77	41	put	put	VERB
fbem-3623	77	42	an	an	DET
fbem-3623	77	43	end	end	NOUN
fbem-3623	77	44	to	to	ADP
fbem-3623	77	45	formalism	formalism	NOUN
fbem-3623	77	46	problems	problem	NOUN
fbem-3623	77	47	such	such	ADJ
fbem-3623	77	48	as	as	ADP
fbem-3623	77	49	false	false	ADJ
fbem-3623	77	50	rectification	rectification	NOUN
fbem-3623	77	51	,	,	PUNCT
fbem-3623	77	52	digital	digital	ADJ
fbem-3623	77	53	rectification	rectification	NOUN
fbem-3623	77	54	and	and	CCONJ
fbem-3623	77	55	paper	paper	NOUN
fbem-3623	77	56	rectification	rectification	NOUN
fbem-3623	77	57	.	.	PUNCT
fbem-3623	78	1	to	to	PART
fbem-3623	78	2	do	do	VERB
fbem-3623	78	3	detailed	detailed	ADJ
fbem-3623	78	4	rectification	rectification	NOUN
fbem-3623	78	5	tracking	tracking	NOUN
fbem-3623	78	6	,	,	PUNCT
fbem-3623	78	7	the	the	DET
fbem-3623	78	8	internal	internal	ADJ
fbem-3623	78	9	audit	audit	NOUN
fbem-3623	78	10	department	department	NOUN
fbem-3623	78	11	of	of	ADP
fbem-3623	78	12	the	the	DET
fbem-3623	78	13	enterprise	enterprise	NOUN
fbem-3623	78	14	should	should	AUX
fbem-3623	78	15	comprehensively	comprehensively	ADV
fbem-3623	78	16	check	check	VERB
fbem-3623	78	17	and	and	CCONJ
fbem-3623	78	18	analyze	analyze	VERB
fbem-3623	78	19	the	the	DET
fbem-3623	78	20	problems	problem	NOUN
fbem-3623	78	21	found	find	VERB
fbem-3623	78	22	in	in	ADP
fbem-3623	78	23	the	the	DET
fbem-3623	78	24	audit	audit	NOUN
fbem-3623	78	25	,	,	PUNCT
fbem-3623	78	26	intensify	intensify	VERB
fbem-3623	78	27	the	the	DET
fbem-3623	78	28	rectification	rectification	NOUN
fbem-3623	78	29	tracking	tracking	NOUN
fbem-3623	78	30	and	and	CCONJ
fbem-3623	78	31	inspection	inspection	NOUN
fbem-3623	78	32	of	of	ADP
fbem-3623	78	33	problems	problem	NOUN
fbem-3623	78	34	,	,	PUNCT
fbem-3623	78	35	refine	refine	VERB
fbem-3623	78	36	the	the	DET
fbem-3623	78	37	rectification	rectification	NOUN
fbem-3623	78	38	objectives	objective	NOUN
fbem-3623	78	39	and	and	CCONJ
fbem-3623	78	40	measures	measure	NOUN
fbem-3623	78	41	,	,	PUNCT
fbem-3623	78	42	and	and	CCONJ
fbem-3623	78	43	implement	implement	VERB
fbem-3623	78	44	the	the	DET
fbem-3623	78	45	rectification	rectification	NOUN
fbem-3623	78	46	and	and	CCONJ
fbem-3623	78	47	cancellation	cancellation	NOUN
fbem-3623	78	48	number	number	NOUN
fbem-3623	78	49	management	management	NOUN
fbem-3623	78	50	.	.	PUNCT
fbem-3623	79	1	according	accord	VERB
fbem-3623	79	2	to	to	ADP
fbem-3623	79	3	the	the	DET
fbem-3623	79	4	principle	principle	NOUN
fbem-3623	79	5	of	of	ADP
fbem-3623	79	6	"	"	PUNCT
fbem-3623	79	7	three	three	NUM
fbem-3623	79	8	-	-	PUNCT
fbem-3623	79	9	no	no	PRON
fbem-3623	79	10	-	-	PUNCT
fbem-3623	79	11	no	no	NOUN
fbem-3623	79	12	-	-	PUNCT
fbem-3623	79	13	no	no	NOUN
fbem-3623	79	14	-	-	PUNCT
fbem-3623	79	15	no	no	NOUN
fbem-3623	79	16	-	-	PUNCT
fbem-3623	79	17	no	no	NOUN
fbem-3623	79	18	-	-	PUNCT
fbem-3623	79	19	no	no	NOUN
fbem-3623	79	20	-	-	PUNCT
fbem-3623	79	21	no	no	NOUN
fbem-3623	79	22	-	-	PUNCT
fbem-3623	79	23	no	no	NOUN
fbem-3623	79	24	-	-	PUNCT
fbem-3623	79	25	no	no	NOUN
fbem-3623	79	26	-	-	PUNCT
fbem-3623	79	27	no	no	NOUN
fbem-3623	79	28	-	-	PUNCT
fbem-3623	79	29	no	no	NOUN
fbem-3623	79	30	-	-	PUNCT
fbem-3623	79	31	no	no	NOUN
fbem-3623	79	32	-	-	PUNCT
fbem-3623	79	33	no	no	NOUN
fbem-3623	79	34	-	-	PUNCT
fbem-3623	79	35	no	no	PRON
fbem-3623	79	36	-	-	PUNCT
fbem-3623	79	37	nono	nono	NOUN
fbem-3623	79	38	-	-	PUNCT
fbem-3623	79	39	no	no	NOUN
fbem-3623	79	40	-	-	PUNCT
fbem-3623	79	41	no	no	NOUN
fbem-3623	79	42	-	-	PUNCT
fbem-3623	79	43	no	no	NOUN
fbem-3623	79	44	-	-	PUNCT
fbem-3623	79	45	no	no	NOUN
fbem-3623	79	46	-	-	PUNCT
fbem-3623	79	47	no	no	NOUN
fbem-3623	79	48	-	-	PUNCT
fbem-3623	79	49	no	no	NOUN
fbem-3623	79	50	-	-	PUNCT
fbem-3623	79	51	no	no	NOUN
fbem-3623	79	52	-	-	PUNCT
fbem-3623	79	53	no	no	NOUN
fbem-3623	79	54	-	-	PUNCT
fbem-3623	79	55	no	no	NOUN
fbem-3623	79	56	-	-	PUNCT
fbem-3623	79	57	no	no	NOUN
fbem-3623	79	58	-	-	PUNCT
fbem-3623	79	59	no	no	NOUN
fbem-3623	79	60	-	-	PUNCT
fbem-3623	79	61	no	no	NOUN
fbem-3623	79	62	-	-	PUNCT
fbem-3623	79	63	no	no	NOUN
fbem-3623	79	64	-	-	PUNCT
fbem-3623	79	65	no	no	NOUN
fbem-3623	79	66	-	-	PUNCT
fbem-3623	79	67	no	no	NOUN
fbem-3623	79	68	-	-	PUNCT
fbem-3623	79	69	no	no	PRON
fbem-3623	79	70	-	-	PUNCT
fbem-3623	79	71	nono	nono	NOUN
fbem-3623	79	72	-	-	PUNCT
fbem-3623	79	73	no	no	NOUN
fbem-3623	79	74	-	-	PUNCT
fbem-3623	79	75	no	no	NOUN
fbem-3623	79	76	-	-	PUNCT
fbem-3623	79	77	no	no	NOUN
fbem-3623	79	78	-	-	PUNCT
fbem-3623	79	79	no	no	NOUN
fbem-3623	79	80	-	-	PUNCT
fbem-3623	79	81	no	no	NOUN
fbem-3623	79	82	-	-	PUNCT
fbem-3623	79	83	no	no	NOUN
fbem-3623	79	84	-	-	PUNCT
fbem-3623	79	85	no	no	NOUN
fbem-3623	79	86	-	-	PUNCT
fbem-3623	79	87	no	no	NOUN
fbem-3623	79	88	to	to	PART
fbem-3623	79	89	consolidate	consolidate	VERB
fbem-3623	79	90	the	the	DET
fbem-3623	79	91	rectification	rectification	NOUN
fbem-3623	79	92	results	result	NOUN
fbem-3623	79	93	,	,	PUNCT
fbem-3623	79	94	while	while	SCONJ
fbem-3623	79	95	rectifying	rectify	VERB
fbem-3623	79	96	the	the	DET
fbem-3623	79	97	problems	problem	NOUN
fbem-3623	79	98	found	find	VERB
fbem-3623	79	99	in	in	ADP
fbem-3623	79	100	the	the	DET
fbem-3623	79	101	audit	audit	NOUN
fbem-3623	79	102	,	,	PUNCT
fbem-3623	79	103	we	we	PRON
fbem-3623	79	104	should	should	AUX
fbem-3623	79	105	strengthen	strengthen	VERB
fbem-3623	79	106	the	the	DET
fbem-3623	79	107	transformation	transformation	NOUN
fbem-3623	79	108	and	and	CCONJ
fbem-3623	79	109	application	application	NOUN
fbem-3623	79	110	of	of	ADP
fbem-3623	79	111	the	the	DET
fbem-3623	79	112	audit	audit	NOUN
fbem-3623	79	113	results	result	NOUN
fbem-3623	79	114	,	,	PUNCT
fbem-3623	79	115	draw	draw	VERB
fbem-3623	79	116	inferences	inference	NOUN
fbem-3623	79	117	from	from	ADP
fbem-3623	79	118	others	other	NOUN
fbem-3623	79	119	,	,	PUNCT
fbem-3623	79	120	strengthen	strengthen	VERB
fbem-3623	79	121	management	management	NOUN
fbem-3623	79	122	,	,	PUNCT
fbem-3623	79	123	and	and	CCONJ
fbem-3623	79	124	strive	strive	VERB
fbem-3623	79	125	to	to	PART
fbem-3623	79	126	prevent	prevent	VERB
fbem-3623	79	127	problems	problem	NOUN
fbem-3623	79	128	before	before	SCONJ
fbem-3623	79	129	they	they	PRON
fbem-3623	79	130	happen	happen	VERB
fbem-3623	79	131	.	.	PUNCT
fbem-3623	80	1	4.4	4.4	NUM
fbem-3623	80	2	.	.	PUNCT
fbem-3623	81	1	focus	focus	VERB
fbem-3623	81	2	on	on	ADP
fbem-3623	81	3	maintaining	maintain	VERB
fbem-3623	81	4	and	and	CCONJ
fbem-3623	81	5	increasing	increase	VERB
fbem-3623	81	6	the	the	DET
fbem-3623	81	7	value	value	NOUN
fbem-3623	81	8	of	of	ADP
fbem-3623	81	9	assets	asset	NOUN
fbem-3623	81	10	,	,	PUNCT
fbem-3623	81	11	and	and	CCONJ
fbem-3623	81	12	promote	promote	VERB
fbem-3623	81	13	the	the	DET
fbem-3623	81	14	implementation	implementation	NOUN
fbem-3623	81	15	of	of	ADP
fbem-3623	81	16	accountability	accountability	NOUN
fbem-3623	81	17	the	the	DET
fbem-3623	81	18	first	first	ADJ
fbem-3623	81	19	is	be	AUX
fbem-3623	81	20	to	to	PART
fbem-3623	81	21	establish	establish	VERB
fbem-3623	81	22	an	an	DET
fbem-3623	81	23	accountability	accountability	NOUN
fbem-3623	81	24	organization	organization	NOUN
fbem-3623	81	25	system	system	NOUN
fbem-3623	81	26	.	.	PUNCT
fbem-3623	82	1	the	the	DET
fbem-3623	82	2	internal	internal	ADJ
fbem-3623	82	3	audit	audit	NOUN
fbem-3623	82	4	shall	shall	AUX
fbem-3623	82	5	regularly	regularly	ADV
fbem-3623	82	6	report	report	VERB
fbem-3623	82	7	the	the	DET
fbem-3623	82	8	work	work	NOUN
fbem-3623	82	9	of	of	ADP
fbem-3623	82	10	accountability	accountability	NOUN
fbem-3623	82	11	and	and	CCONJ
fbem-3623	82	12	major	major	ADJ
fbem-3623	82	13	issues	issue	NOUN
fbem-3623	82	14	of	of	ADP
fbem-3623	82	15	accountability	accountability	NOUN
fbem-3623	82	16	to	to	ADP
fbem-3623	82	17	the	the	DET
fbem-3623	82	18	internal	internal	ADJ
fbem-3623	82	19	deliberative	deliberative	ADJ
fbem-3623	82	20	body	body	NOUN
fbem-3623	82	21	of	of	ADP
fbem-3623	82	22	the	the	DET
fbem-3623	82	23	enterprise	enterprise	NOUN
fbem-3623	82	24	.	.	PUNCT
fbem-3623	83	1	overall	overall	ADJ
fbem-3623	83	2	planning	planning	NOUN
fbem-3623	83	3	,	,	PUNCT
fbem-3623	83	4	discipline	discipline	NOUN
fbem-3623	83	5	inspection	inspection	NOUN
fbem-3623	83	6	,	,	PUNCT
fbem-3623	83	7	inspection	inspection	NOUN
fbem-3623	83	8	and	and	CCONJ
fbem-3623	83	9	organization	organization	NOUN
fbem-3623	83	10	of	of	ADP
fbem-3623	83	11	personnel	personnel	NOUN
fbem-3623	83	12	and	and	CCONJ
fbem-3623	83	13	other	other	ADJ
fbem-3623	83	14	supervisory	supervisory	ADJ
fbem-3623	83	15	forces	force	NOUN
fbem-3623	83	16	'	'	PART
fbem-3623	83	17	responsibilities	responsibility	NOUN
fbem-3623	83	18	in	in	ADP
fbem-3623	83	19	acceptance	acceptance	NOUN
fbem-3623	83	20	,	,	PUNCT
fbem-3623	83	21	investigation	investigation	NOUN
fbem-3623	83	22	and	and	CCONJ
fbem-3623	83	23	handling	handling	NOUN
fbem-3623	83	24	,	,	PUNCT
fbem-3623	83	25	etc	etc	X
fbem-3623	83	26	.	.	X
fbem-3623	83	27	,	,	PUNCT
fbem-3623	83	28	forming	form	VERB
fbem-3623	83	29	a	a	DET
fbem-3623	83	30	"	"	PUNCT
fbem-3623	83	31	trinity	trinity	NOUN
fbem-3623	83	32	"	"	PUNCT
fbem-3623	83	33	supervision	supervision	NOUN
fbem-3623	83	34	chain	chain	NOUN
fbem-3623	83	35	of	of	ADP
fbem-3623	83	36	business	business	NOUN
fbem-3623	83	37	supervision	supervision	PROPN
fbem-3623	83	38	,	,	PUNCT
fbem-3623	83	39	comprehensive	comprehensive	ADJ
fbem-3623	83	40	supervision	supervision	NOUN
fbem-3623	83	41	and	and	CCONJ
fbem-3623	83	42	accountability	accountability	NOUN
fbem-3623	83	43	,	,	PUNCT
fbem-3623	83	44	and	and	CCONJ
fbem-3623	83	45	building	build	VERB
fbem-3623	83	46	an	an	DET
fbem-3623	83	47	effective	effective	ADJ
fbem-3623	83	48	and	and	CCONJ
fbem-3623	83	49	well	well	ADV
fbem-3623	83	50	-	-	PUNCT
fbem-3623	83	51	connected	connect	VERB
fbem-3623	83	52	accountability	accountability	NOUN
fbem-3623	83	53	organization	organization	NOUN
fbem-3623	83	54	system	system	NOUN
fbem-3623	83	55	.	.	PUNCT
fbem-3623	84	1	the	the	DET
fbem-3623	84	2	second	second	NOUN
fbem-3623	84	3	is	be	AUX
fbem-3623	84	4	to	to	PART
fbem-3623	84	5	improve	improve	VERB
fbem-3623	84	6	the	the	DET
fbem-3623	84	7	accountability	accountability	NOUN
fbem-3623	84	8	system	system	NOUN
fbem-3623	84	9	.	.	PUNCT
fbem-3623	85	1	internal	internal	ADJ
fbem-3623	85	2	audit	audit	NOUN
fbem-3623	85	3	should	should	AUX
fbem-3623	85	4	formulate	formulate	VERB
fbem-3623	85	5	the	the	DET
fbem-3623	85	6	accountability	accountability	NOUN
fbem-3623	85	7	system	system	NOUN
fbem-3623	85	8	according	accord	VERB
fbem-3623	85	9	to	to	ADP
fbem-3623	85	10	the	the	DET
fbem-3623	85	11	actual	actual	ADJ
fbem-3623	85	12	situation	situation	NOUN
fbem-3623	85	13	of	of	ADP
fbem-3623	85	14	the	the	DET
fbem-3623	85	15	enterprise	enterprise	NOUN
fbem-3623	85	16	's	's	PART
fbem-3623	85	17	business	business	NOUN
fbem-3623	85	18	model	model	NOUN
fbem-3623	85	19	,	,	PUNCT
fbem-3623	85	20	volume	volume	NOUN
fbem-3623	85	21	scale	scale	NOUN
fbem-3623	85	22	,	,	PUNCT
fbem-3623	85	23	etc	etc	X
fbem-3623	85	24	.	.	X
fbem-3623	85	25	,	,	PUNCT
fbem-3623	85	26	clarify	clarify	VERB
fbem-3623	85	27	the	the	DET
fbem-3623	85	28	scope	scope	NOUN
fbem-3623	85	29	and	and	CCONJ
fbem-3623	85	30	procedures	procedure	NOUN
fbem-3623	85	31	of	of	ADP
fbem-3623	85	32	accountability	accountability	NOUN
fbem-3623	85	33	,	,	PUNCT
fbem-3623	85	34	and	and	CCONJ
fbem-3623	85	35	refine	refine	VERB
fbem-3623	85	36	the	the	DET
fbem-3623	85	37	standards	standard	NOUN
fbem-3623	85	38	of	of	ADP
fbem-3623	85	39	loss	loss	NOUN
fbem-3623	85	40	identification	identification	NOUN
fbem-3623	85	41	and	and	CCONJ
fbem-3623	85	42	responsibility	responsibility	NOUN
fbem-3623	85	43	identification	identification	NOUN
fbem-3623	85	44	.	.	PUNCT
fbem-3623	86	1	with	with	ADP
fbem-3623	86	2	the	the	DET
fbem-3623	86	3	power	power	NOUN
fbem-3623	86	4	of	of	ADP
fbem-3623	86	5	the	the	DET
fbem-3623	86	6	system	system	NOUN
fbem-3623	86	7	,	,	PUNCT
fbem-3623	86	8	the	the	DET
fbem-3623	86	9	accountability	accountability	NOUN
fbem-3623	86	10	requirements	requirement	NOUN
fbem-3623	86	11	will	will	AUX
fbem-3623	86	12	be	be	AUX
fbem-3623	86	13	implemented	implement	VERB
fbem-3623	86	14	,	,	PUNCT
fbem-3623	86	15	and	and	CCONJ
fbem-3623	86	16	the	the	DET
fbem-3623	86	17	accountability	accountability	NOUN
fbem-3623	86	18	system	system	NOUN
fbem-3623	86	19	system	system	NOUN
fbem-3623	86	20	of	of	ADP
fbem-3623	86	21	accountability	accountability	NOUN
fbem-3623	86	22	according	accord	VERB
fbem-3623	86	23	to	to	ADP
fbem-3623	86	24	laws	law	NOUN
fbem-3623	86	25	and	and	CCONJ
fbem-3623	86	26	regulations	regulation	NOUN
fbem-3623	86	27	,	,	PUNCT
fbem-3623	86	28	objective	objective	ADJ
fbem-3623	86	29	and	and	CCONJ
fbem-3623	86	30	fair	fair	ADJ
fbem-3623	86	31	accountability	accountability	NOUN
fbem-3623	86	32	,	,	PUNCT
fbem-3623	86	33	and	and	CCONJ
fbem-3623	86	34	hierarchical	hierarchical	ADJ
fbem-3623	86	35	accountability	accountability	NOUN
fbem-3623	86	36	will	will	AUX
fbem-3623	86	37	be	be	AUX
fbem-3623	86	38	established	establish	VERB
fbem-3623	86	39	.	.	PUNCT
fbem-3623	87	1	the	the	DET
fbem-3623	87	2	third	third	NOUN
fbem-3623	87	3	is	be	AUX
fbem-3623	87	4	to	to	PART
fbem-3623	87	5	consolidate	consolidate	VERB
fbem-3623	87	6	the	the	DET
fbem-3623	87	7	accountability	accountability	NOUN
fbem-3623	87	8	reporting	reporting	NOUN
fbem-3623	87	9	mechanism	mechanism	NOUN
fbem-3623	87	10	.	.	PUNCT
fbem-3623	88	1	enterprises	enterprise	NOUN
fbem-3623	88	2	should	should	AUX
fbem-3623	88	3	routinely	routinely	ADV
fbem-3623	88	4	carry	carry	VERB
fbem-3623	88	5	out	out	ADP
fbem-3623	88	6	selfexamination	selfexamination	NOUN
fbem-3623	88	7	and	and	CCONJ
fbem-3623	88	8	self	self	NOUN
fbem-3623	88	9	-	-	PUNCT
fbem-3623	88	10	correction	correction	NOUN
fbem-3623	88	11	of	of	ADP
fbem-3623	88	12	management	management	NOUN
fbem-3623	88	13	compliance	compliance	NOUN
fbem-3623	88	14	,	,	PUNCT
fbem-3623	88	15	take	take	VERB
fbem-3623	88	16	the	the	DET
fbem-3623	88	17	initiative	initiative	NOUN
fbem-3623	88	18	to	to	PART
fbem-3623	88	19	investigate	investigate	VERB
fbem-3623	88	20	and	and	CCONJ
fbem-3623	88	21	sort	sort	VERB
fbem-3623	88	22	out	out	ADP
fbem-3623	88	23	the	the	DET
fbem-3623	88	24	potential	potential	ADJ
fbem-3623	88	25	risks	risk	NOUN
fbem-3623	88	26	existing	exist	VERB
fbem-3623	88	27	in	in	ADP
fbem-3623	88	28	compliance	compliance	NOUN
fbem-3623	88	29	with	with	ADP
fbem-3623	88	30	the	the	DET
fbem-3623	88	31	regulatory	regulatory	ADJ
fbem-3623	88	32	rules	rule	NOUN
fbem-3623	88	33	and	and	CCONJ
fbem-3623	88	34	regulations	regulation	NOUN
fbem-3623	88	35	of	of	ADP
fbem-3623	88	36	state	state	NOUN
fbem-3623	88	37	-	-	PUNCT
fbem-3623	88	38	owned	own	VERB
fbem-3623	88	39	assets	asset	NOUN
fbem-3623	88	40	and	and	CCONJ
fbem-3623	88	41	the	the	DET
fbem-3623	88	42	internal	internal	ADJ
fbem-3623	88	43	management	management	NOUN
fbem-3623	88	44	regulations	regulation	NOUN
fbem-3623	88	45	of	of	ADP
fbem-3623	88	46	enterprise	enterprise	NOUN
fbem-3623	88	47	groups	group	NOUN
fbem-3623	88	48	,	,	PUNCT
fbem-3623	88	49	and	and	CCONJ
fbem-3623	88	50	establish	establish	VERB
fbem-3623	88	51	a	a	DET
fbem-3623	88	52	real	real	ADJ
fbem-3623	88	53	-	-	PUNCT
fbem-3623	88	54	time	time	NOUN
fbem-3623	88	55	reporting	reporting	NOUN
fbem-3623	88	56	and	and	CCONJ
fbem-3623	88	57	regular	regular	ADJ
fbem-3623	88	58	reporting	reporting	NOUN
fbem-3623	88	59	mechanism	mechanism	NOUN
fbem-3623	88	60	for	for	ADP
fbem-3623	88	61	violation	violation	NOUN
fbem-3623	88	62	accountability	accountability	NOUN
fbem-3623	88	63	.	.	PUNCT
fbem-3623	89	1	regularly	regularly	ADV
fbem-3623	89	2	strengthen	strengthen	VERB
fbem-3623	89	3	the	the	DET
fbem-3623	89	4	tracking	tracking	NOUN
fbem-3623	89	5	and	and	CCONJ
fbem-3623	89	6	monitoring	monitoring	NOUN
fbem-3623	89	7	of	of	ADP
fbem-3623	89	8	asset	asset	NOUN
fbem-3623	89	9	loss	loss	NOUN
fbem-3623	89	10	risk	risk	NOUN
fbem-3623	89	11	,	,	PUNCT
fbem-3623	89	12	and	and	CCONJ
fbem-3623	89	13	submit	submit	VERB
fbem-3623	89	14	regular	regular	ADJ
fbem-3623	89	15	reports	report	NOUN
fbem-3623	89	16	and	and	CCONJ
fbem-3623	89	17	real	real	ADJ
fbem-3623	89	18	-	-	PUNCT
fbem-3623	89	19	time	time	NOUN
fbem-3623	89	20	reports	report	NOUN
fbem-3623	89	21	of	of	ADP
fbem-3623	89	22	accountability	accountability	NOUN
fbem-3623	89	23	work	work	NOUN
fbem-3623	89	24	on	on	ADP
fbem-3623	89	25	time	time	NOUN
fbem-3623	89	26	and	and	CCONJ
fbem-3623	89	27	on	on	ADP
fbem-3623	89	28	demand	demand	NOUN
fbem-3623	89	29	,	,	PUNCT
fbem-3623	89	30	so	so	SCONJ
fbem-3623	89	31	as	as	SCONJ
fbem-3623	89	32	to	to	PART
fbem-3623	89	33	ensure	ensure	VERB
fbem-3623	89	34	that	that	SCONJ
fbem-3623	89	35	effective	effective	ADJ
fbem-3623	89	36	measures	measure	NOUN
fbem-3623	89	37	are	be	AUX
fbem-3623	89	38	taken	take	VERB
fbem-3623	89	39	in	in	ADP
fbem-3623	89	40	time	time	NOUN
fbem-3623	89	41	to	to	PART
fbem-3623	89	42	solve	solve	VERB
fbem-3623	89	43	the	the	DET
fbem-3623	89	44	problem	problem	NOUN
fbem-3623	89	45	and	and	CCONJ
fbem-3623	89	46	promote	promote	VERB
fbem-3623	89	47	the	the	DET
fbem-3623	89	48	steady	steady	ADJ
fbem-3623	89	49	operation	operation	NOUN
fbem-3623	89	50	and	and	CCONJ
fbem-3623	89	51	sustainable	sustainable	ADJ
fbem-3623	89	52	development	development	NOUN
fbem-3623	89	53	of	of	ADP
fbem-3623	89	54	enterprises	enterprise	NOUN
fbem-3623	89	55	.	.	PUNCT
fbem-3623	90	1	the	the	DET
fbem-3623	90	2	fourth	fourth	ADJ
fbem-3623	90	3	is	be	AUX
fbem-3623	90	4	to	to	PART
fbem-3623	90	5	strengthen	strengthen	VERB
fbem-3623	90	6	the	the	DET
fbem-3623	90	7	application	application	NOUN
fbem-3623	90	8	of	of	ADP
fbem-3623	90	9	accountability	accountability	NOUN
fbem-3623	90	10	results	result	NOUN
fbem-3623	90	11	.	.	PUNCT
fbem-3623	91	1	implement	implement	VERB
fbem-3623	91	2	the	the	DET
fbem-3623	91	3	requirements	requirement	NOUN
fbem-3623	91	4	of	of	ADP
fbem-3623	91	5	"	"	PUNCT
fbem-3623	91	6	three	three	NUM
fbem-3623	91	7	distinctions	distinction	NOUN
fbem-3623	91	8	"	"	PUNCT
fbem-3623	91	9	and	and	CCONJ
fbem-3623	91	10	ensure	ensure	VERB
fbem-3623	91	11	the	the	DET
fbem-3623	91	12	performance	performance	NOUN
fbem-3623	91	13	of	of	ADP
fbem-3623	91	14	duties	duty	NOUN
fbem-3623	91	15	with	with	ADP
fbem-3623	91	16	precise	precise	ADJ
fbem-3623	91	17	accountability	accountability	NOUN
fbem-3623	91	18	and	and	CCONJ
fbem-3623	91	19	incentives	incentive	NOUN
fbem-3623	91	20	.	.	PUNCT
fbem-3623	92	1	adhere	adhere	VERB
fbem-3623	92	2	to	to	ADP
fbem-3623	92	3	the	the	DET
fbem-3623	92	4	combination	combination	NOUN
fbem-3623	92	5	of	of	ADP
fbem-3623	92	6	punishment	punishment	NOUN
fbem-3623	92	7	education	education	NOUN
fbem-3623	92	8	and	and	CCONJ
fbem-3623	92	9	system	system	NOUN
fbem-3623	92	10	construction	construction	NOUN
fbem-3623	92	11	,	,	PUNCT
fbem-3623	92	12	study	study	VERB
fbem-3623	92	13	the	the	DET
fbem-3623	92	14	loopholes	loophole	NOUN
fbem-3623	92	15	in	in	ADP
fbem-3623	92	16	enterprise	enterprise	NOUN
fbem-3623	92	17	management	management	NOUN
fbem-3623	92	18	exposed	expose	VERB
fbem-3623	92	19	in	in	ADP
fbem-3623	92	20	accountability	accountability	NOUN
fbem-3623	92	21	,	,	PUNCT
fbem-3623	92	22	and	and	CCONJ
fbem-3623	92	23	improve	improve	VERB
fbem-3623	92	24	the	the	DET
fbem-3623	92	25	linkage	linkage	NOUN
fbem-3623	92	26	mechanism	mechanism	NOUN
fbem-3623	92	27	of	of	ADP
fbem-3623	92	28	internal	internal	ADJ
fbem-3623	92	29	control	control	NOUN
fbem-3623	92	30	and	and	CCONJ
fbem-3623	92	31	risk	risk	NOUN
fbem-3623	92	32	prevention	prevention	NOUN
fbem-3623	92	33	.	.	PUNCT
fbem-3623	93	1	while	while	SCONJ
fbem-3623	93	2	being	be	AUX
fbem-3623	93	3	seriously	seriously	ADV
fbem-3623	93	4	accountable	accountable	ADJ
fbem-3623	93	5	to	to	ADP
fbem-3623	93	6	those	those	PRON
fbem-3623	93	7	responsible	responsible	ADJ
fbem-3623	93	8	for	for	ADP
fbem-3623	93	9	illegal	illegal	ADJ
fbem-3623	93	10	business	business	NOUN
fbem-3623	93	11	investment	investment	NOUN
fbem-3623	93	12	,	,	PUNCT
fbem-3623	93	13	the	the	DET
fbem-3623	93	14	common	common	ADJ
fbem-3623	93	15	problems	problem	NOUN
fbem-3623	93	16	can	can	AUX
fbem-3623	93	17	be	be	AUX
fbem-3623	93	18	summarized	summarize	VERB
fbem-3623	93	19	and	and	CCONJ
fbem-3623	93	20	notified	notify	VERB
fbem-3623	93	21	within	within	ADP
fbem-3623	93	22	a	a	DET
fbem-3623	93	23	certain	certain	ADJ
fbem-3623	93	24	range	range	NOUN
fbem-3623	93	25	,	,	PUNCT
fbem-3623	93	26	and	and	CCONJ
fbem-3623	93	27	the	the	DET
fbem-3623	93	28	warning	warning	NOUN
fbem-3623	93	29	education	education	NOUN
fbem-3623	93	30	function	function	NOUN
fbem-3623	93	31	of	of	ADP
fbem-3623	93	32	pursuing	pursue	VERB
fbem-3623	93	33	one	one	NUM
fbem-3623	93	34	responsibility	responsibility	NOUN
fbem-3623	93	35	,	,	PUNCT
fbem-3623	93	36	standardizing	standardize	VERB
fbem-3623	93	37	one	one	NUM
fbem-3623	93	38	and	and	CCONJ
fbem-3623	93	39	promoting	promote	VERB
fbem-3623	93	40	the	the	DET
fbem-3623	93	41	other	other	ADJ
fbem-3623	93	42	can	can	AUX
fbem-3623	93	43	be	be	AUX
fbem-3623	93	44	played	play	VERB
fbem-3623	93	45	.	.	PUNCT
fbem-3623	94	1	4.5	4.5	NUM
fbem-3623	94	2	.	.	PUNCT
fbem-3623	95	1	do	do	VERB
fbem-3623	95	2	a	a	DET
fbem-3623	95	3	good	good	ADJ
fbem-3623	95	4	job	job	NOUN
fbem-3623	95	5	in	in	ADP
fbem-3623	95	6	infrastructure	infrastructure	NOUN
fbem-3623	95	7	construction	construction	NOUN
fbem-3623	95	8	and	and	CCONJ
fbem-3623	95	9	comprehensively	comprehensively	ADV
fbem-3623	95	10	promote	promote	VERB
fbem-3623	95	11	internal	internal	ADJ
fbem-3623	95	12	audit	audit	NOUN
fbem-3623	95	13	to	to	PART
fbem-3623	95	14	improve	improve	VERB
fbem-3623	95	15	quality	quality	NOUN
fbem-3623	95	16	and	and	CCONJ
fbem-3623	95	17	efficiency	efficiency	NOUN
fbem-3623	95	18	first	first	ADV
fbem-3623	95	19	,	,	PUNCT
fbem-3623	95	20	strengthen	strengthen	VERB
fbem-3623	95	21	the	the	DET
fbem-3623	95	22	leadership	leadership	NOUN
fbem-3623	95	23	role	role	NOUN
fbem-3623	95	24	of	of	ADP
fbem-3623	95	25	the	the	DET
fbem-3623	95	26	board	board	NOUN
fbem-3623	95	27	of	of	ADP
fbem-3623	95	28	directors	director	NOUN
fbem-3623	95	29	.	.	PUNCT
fbem-3623	96	1	further	far	ADV
fbem-3623	96	2	strengthen	strengthen	VERB
fbem-3623	96	3	the	the	DET
fbem-3623	96	4	management	management	NOUN
fbem-3623	96	5	of	of	ADP
fbem-3623	96	6	important	important	ADJ
fbem-3623	96	7	internal	internal	ADJ
fbem-3623	96	8	audit	audit	NOUN
fbem-3623	96	9	matters	matter	NOUN
fbem-3623	96	10	by	by	ADP
fbem-3623	96	11	the	the	DET
fbem-3623	96	12	board	board	NOUN
fbem-3623	96	13	of	of	ADP
fbem-3623	96	14	directors	director	NOUN
fbem-3623	96	15	,	,	PUNCT
fbem-3623	96	16	fully	fully	ADV
fbem-3623	96	17	mobilize	mobilize	VERB
fbem-3623	96	18	internal	internal	ADJ
fbem-3623	96	19	audit	audit	NOUN
fbem-3623	96	20	resources	resource	NOUN
fbem-3623	96	21	,	,	PUNCT
fbem-3623	96	22	strengthen	strengthen	VERB
fbem-3623	96	23	the	the	DET
fbem-3623	96	24	guidance	guidance	NOUN
fbem-3623	96	25	and	and	CCONJ
fbem-3623	96	26	supervision	supervision	NOUN
fbem-3623	96	27	of	of	ADP
fbem-3623	96	28	internal	internal	ADJ
fbem-3623	96	29	audit	audit	NOUN
fbem-3623	96	30	work	work	NOUN
fbem-3623	96	31	,	,	PUNCT
fbem-3623	96	32	and	and	CCONJ
fbem-3623	96	33	promote	promote	VERB
fbem-3623	96	34	the	the	DET
fbem-3623	96	35	audit	audit	NOUN
fbem-3623	96	36	committee	committee	NOUN
fbem-3623	96	37	of	of	ADP
fbem-3623	96	38	the	the	DET
fbem-3623	96	39	board	board	NOUN
fbem-3623	96	40	of	of	ADP
fbem-3623	96	41	directors	director	NOUN
fbem-3623	96	42	to	to	PART
fbem-3623	96	43	play	play	VERB
fbem-3623	96	44	a	a	DET
fbem-3623	96	45	professional	professional	ADJ
fbem-3623	96	46	role	role	NOUN
fbem-3623	96	47	.	.	PUNCT
fbem-3623	97	1	the	the	DET
fbem-3623	97	2	second	second	NOUN
fbem-3623	97	3	is	be	AUX
fbem-3623	97	4	to	to	PART
fbem-3623	97	5	strengthen	strengthen	VERB
fbem-3623	97	6	audit	audit	NOUN
fbem-3623	97	7	standardization	standardization	NOUN
fbem-3623	97	8	management	management	NOUN
fbem-3623	97	9	.	.	PUNCT
fbem-3623	98	1	we	we	PRON
fbem-3623	98	2	will	will	AUX
fbem-3623	98	3	revise	revise	VERB
fbem-3623	98	4	all	all	DET
fbem-3623	98	5	kinds	kind	NOUN
fbem-3623	98	6	of	of	ADP
fbem-3623	98	7	audit	audit	NOUN
fbem-3623	98	8	management	management	NOUN
fbem-3623	98	9	methods	method	NOUN
fbem-3623	98	10	and	and	CCONJ
fbem-3623	98	11	practical	practical	ADJ
fbem-3623	98	12	guidelines	guideline	NOUN
fbem-3623	98	13	,	,	PUNCT
fbem-3623	98	14	unify	unify	VERB
fbem-3623	98	15	internal	internal	ADJ
fbem-3623	98	16	audit	audit	NOUN
fbem-3623	98	17	standards	standard	NOUN
fbem-3623	98	18	,	,	PUNCT
fbem-3623	98	19	strengthen	strengthen	VERB
fbem-3623	98	20	the	the	DET
fbem-3623	98	21	disclosure	disclosure	NOUN
fbem-3623	98	22	of	of	ADP
fbem-3623	98	23	audit	audit	NOUN
fbem-3623	98	24	information	information	NOUN
fbem-3623	98	25	,	,	PUNCT
fbem-3623	98	26	effectively	effectively	ADV
fbem-3623	98	27	improve	improve	VERB
fbem-3623	98	28	the	the	DET
fbem-3623	98	29	transparency	transparency	NOUN
fbem-3623	98	30	of	of	ADP
fbem-3623	98	31	audit	audit	NOUN
fbem-3623	98	32	work	work	NOUN
fbem-3623	98	33	,	,	PUNCT
fbem-3623	98	34	implement	implement	VERB
fbem-3623	98	35	the	the	DET
fbem-3623	98	36	internal	internal	ADJ
fbem-3623	98	37	audit	audit	NOUN
fbem-3623	98	38	project	project	NOUN
fbem-3623	98	39	review	review	NOUN
fbem-3623	98	40	and	and	CCONJ
fbem-3623	98	41	notification	notification	NOUN
fbem-3623	98	42	mechanism	mechanism	NOUN
fbem-3623	98	43	,	,	PUNCT
fbem-3623	98	44	and	and	CCONJ
fbem-3623	98	45	promote	promote	VERB
fbem-3623	98	46	the	the	DET
fbem-3623	98	47	improvement	improvement	NOUN
fbem-3623	98	48	of	of	ADP
fbem-3623	98	49	internal	internal	ADJ
fbem-3623	98	50	audit	audit	NOUN
fbem-3623	98	51	supervision	supervision	NOUN
fbem-3623	98	52	and	and	CCONJ
fbem-3623	98	53	service	service	NOUN
fbem-3623	98	54	capabilities	capability	NOUN
fbem-3623	98	55	.	.	PUNCT
fbem-3623	99	1	the	the	DET
fbem-3623	99	2	third	third	NOUN
fbem-3623	99	3	is	be	AUX
fbem-3623	99	4	to	to	PART
fbem-3623	99	5	carry	carry	VERB
fbem-3623	99	6	out	out	ADP
fbem-3623	99	7	research	research	NOUN
fbem-3623	99	8	audit	audit	NOUN
fbem-3623	99	9	exploration	exploration	NOUN
fbem-3623	99	10	.	.	PUNCT
fbem-3623	100	1	focus	focus	VERB
fbem-3623	100	2	on	on	ADP
fbem-3623	100	3	audit	audit	NOUN
fbem-3623	100	4	practice	practice	NOUN
fbem-3623	100	5	,	,	PUNCT
fbem-3623	100	6	serve	serve	VERB
fbem-3623	100	7	audit	audit	NOUN
fbem-3623	100	8	needs	need	NOUN
fbem-3623	100	9	,	,	PUNCT
fbem-3623	100	10	start	start	VERB
fbem-3623	100	11	with	with	ADP
fbem-3623	100	12	studying	study	VERB
fbem-3623	100	13	the	the	DET
fbem-3623	100	14	deployment	deployment	NOUN
fbem-3623	100	15	requirements	requirement	NOUN
fbem-3623	100	16	of	of	ADP
fbem-3623	100	17	domestic	domestic	ADJ
fbem-3623	100	18	and	and	CCONJ
fbem-3623	100	19	international	international	ADJ
fbem-3623	100	20	economic	economic	ADJ
fbem-3623	100	21	situation	situation	NOUN
fbem-3623	100	22	and	and	CCONJ
fbem-3623	100	23	policies	policy	NOUN
fbem-3623	100	24	on	on	ADP
fbem-3623	100	25	audit	audit	NOUN
fbem-3623	100	26	work	work	NOUN
fbem-3623	100	27	,	,	PUNCT
fbem-3623	100	28	grasp	grasp	VERB
fbem-3623	100	29	the	the	DET
fbem-3623	100	30	direction	direction	NOUN
fbem-3623	100	31	and	and	CCONJ
fbem-3623	100	32	key	key	ADJ
fbem-3623	100	33	points	point	NOUN
fbem-3623	100	34	of	of	ADP
fbem-3623	100	35	audit	audit	NOUN
fbem-3623	100	36	work	work	NOUN
fbem-3623	100	37	,	,	PUNCT
fbem-3623	100	38	and	and	CCONJ
fbem-3623	100	39	carry	carry	VERB
fbem-3623	100	40	out	out	ADP
fbem-3623	100	41	research	research	NOUN
fbem-3623	100	42	throughout	throughout	ADP
fbem-3623	100	43	the	the	DET
fbem-3623	100	44	whole	whole	ADJ
fbem-3623	100	45	process	process	NOUN
fbem-3623	100	46	and	and	CCONJ
fbem-3623	100	47	all	all	DET
fbem-3623	100	48	aspects	aspect	NOUN
fbem-3623	100	49	of	of	ADP
fbem-3623	100	50	audit	audit	NOUN
fbem-3623	100	51	.	.	PUNCT
fbem-3623	101	1	through	through	ADP
fbem-3623	101	2	research	research	NOUN
fbem-3623	101	3	,	,	PUNCT
fbem-3623	101	4	find	find	VERB
fbem-3623	101	5	out	out	ADP
fbem-3623	101	6	the	the	DET
fbem-3623	101	7	situation	situation	NOUN
fbem-3623	101	8	,	,	PUNCT
fbem-3623	101	9	identify	identify	VERB
fbem-3623	101	10	problems	problem	NOUN
fbem-3623	101	11	and	and	CCONJ
fbem-3623	101	12	make	make	VERB
fbem-3623	101	13	good	good	ADJ
fbem-3623	101	14	suggestions	suggestion	NOUN
fbem-3623	101	15	,	,	PUNCT
fbem-3623	101	16	internal	internal	ADJ
fbem-3623	101	17	audit	audit	NOUN
fbem-3623	101	18	can	can	AUX
fbem-3623	101	19	truly	truly	ADV
fbem-3623	101	20	become	become	VERB
fbem-3623	101	21	a	a	DET
fbem-3623	101	22	reliable	reliable	ADJ
fbem-3623	101	23	force	force	NOUN
fbem-3623	101	24	of	of	ADP
fbem-3623	101	25	enterprises	enterprise	NOUN
fbem-3623	101	26	.	.	PUNCT
fbem-3623	102	1	the	the	DET
fbem-3623	102	2	fourth	fourth	ADJ
fbem-3623	102	3	is	be	AUX
fbem-3623	102	4	to	to	PART
fbem-3623	102	5	speed	speed	VERB
fbem-3623	102	6	up	up	ADP
fbem-3623	102	7	the	the	DET
fbem-3623	102	8	informatization	informatization	NOUN
fbem-3623	102	9	construction	construction	NOUN
fbem-3623	102	10	of	of	ADP
fbem-3623	102	11	audit	audit	NOUN
fbem-3623	102	12	work	work	NOUN
fbem-3623	102	13	.	.	PUNCT
fbem-3623	103	1	set	set	VERB
fbem-3623	103	2	up	up	ADP
fbem-3623	103	3	the	the	DET
fbem-3623	103	4	audit	audit	NOUN
fbem-3623	103	5	management	management	NOUN
fbem-3623	103	6	information	information	NOUN
fbem-3623	103	7	system	system	NOUN
fbem-3623	103	8	,	,	PUNCT
fbem-3623	103	9	implement	implement	VERB
fbem-3623	103	10	the	the	DET
fbem-3623	103	11	online	online	ADJ
fbem-3623	103	12	operation	operation	NOUN
fbem-3623	103	13	of	of	ADP
fbem-3623	103	14	the	the	DET
fbem-3623	103	15	whole	whole	ADJ
fbem-3623	103	16	process	process	NOUN
fbem-3623	103	17	of	of	ADP
fbem-3623	103	18	internal	internal	ADJ
fbem-3623	103	19	audit	audit	NOUN
fbem-3623	103	20	,	,	PUNCT
fbem-3623	103	21	real	real	ADJ
fbem-3623	103	22	-	-	PUNCT
fbem-3623	103	23	time	time	NOUN
fbem-3623	103	24	control	control	NOUN
fbem-3623	103	25	of	of	ADP
fbem-3623	103	26	the	the	DET
fbem-3623	103	27	whole	whole	ADJ
fbem-3623	103	28	process	process	NOUN
fbem-3623	103	29	,	,	PUNCT
fbem-3623	103	30	and	and	CCONJ
fbem-3623	103	31	all	all	DET
fbem-3623	103	32	-	-	PUNCT
fbem-3623	103	33	round	round	NOUN
fbem-3623	103	34	report	report	NOUN
fbem-3623	103	35	result	result	NOUN
fbem-3623	103	36	management	management	NOUN
fbem-3623	103	37	.	.	PUNCT
fbem-3623	104	1	adhere	adhere	VERB
fbem-3623	104	2	to	to	ADP
fbem-3623	104	3	strong	strong	ADJ
fbem-3623	104	4	audit	audit	NOUN
fbem-3623	104	5	by	by	ADP
fbem-3623	104	6	science	science	NOUN
fbem-3623	104	7	and	and	CCONJ
fbem-3623	104	8	technology	technology	NOUN
fbem-3623	104	9	,	,	PUNCT
fbem-3623	104	10	use	use	VERB
fbem-3623	104	11	digital	digital	ADJ
fbem-3623	104	12	technology	technology	NOUN
fbem-3623	104	13	,	,	PUNCT
fbem-3623	104	14	build	build	VERB
fbem-3623	104	15	smart	smart	ADJ
fbem-3623	104	16	audit	audit	NOUN
fbem-3623	104	17	analysis	analysis	NOUN
fbem-3623	104	18	models	model	NOUN
fbem-3623	104	19	such	such	ADJ
fbem-3623	104	20	as	as	ADP
fbem-3623	104	21	contract	contract	NOUN
fbem-3623	104	22	audit	audit	NOUN
fbem-3623	104	23	and	and	CCONJ
fbem-3623	104	24	expense	expense	NOUN
fbem-3623	104	25	audit	audit	NOUN
fbem-3623	104	26	,	,	PUNCT
fbem-3623	104	27	promote	promote	VERB
fbem-3623	104	28	the	the	DET
fbem-3623	104	29	integration	integration	NOUN
fbem-3623	104	30	of	of	ADP
fbem-3623	104	31	industry	industry	NOUN
fbem-3623	104	32	audit	audit	NOUN
fbem-3623	104	33	,	,	PUNCT
fbem-3623	104	34	improve	improve	VERB
fbem-3623	104	35	the	the	DET
fbem-3623	104	36	working	work	VERB
fbem-3623	104	37	mechanism	mechanism	NOUN
fbem-3623	104	38	of	of	ADP
fbem-3623	104	39	"	"	PUNCT
fbem-3623	104	40	data	datum	NOUN
fbem-3623	104	41	analysis+on	analysis+on	X
fbem-3623	104	42	-	-	PUNCT
fbem-3623	104	43	site	site	NOUN
fbem-3623	104	44	verification	verification	NOUN
fbem-3623	104	45	"	"	PUNCT
fbem-3623	104	46	,	,	PUNCT
fbem-3623	104	47	and	and	CCONJ
fbem-3623	104	48	explore	explore	VERB
fbem-3623	104	49	the	the	DET
fbem-3623	104	50	development	development	NOUN
fbem-3623	104	51	of	of	ADP
fbem-3623	104	52	big	big	ADJ
fbem-3623	104	53	data	datum	NOUN
fbem-3623	104	54	audit	audit	NOUN
fbem-3623	104	55	.	.	PUNCT
fbem-3623	105	1	fifth	fifth	ADJ
fbem-3623	105	2	,	,	PUNCT
fbem-3623	105	3	strengthen	strengthen	VERB
fbem-3623	105	4	the	the	DET
fbem-3623	105	5	construction	construction	NOUN
fbem-3623	105	6	of	of	ADP
fbem-3623	105	7	audit	audit	NOUN
fbem-3623	105	8	team	team	NOUN
fbem-3623	105	9	.	.	PUNCT
fbem-3623	106	1	organize	organize	VERB
fbem-3623	106	2	internal	internal	ADJ
fbem-3623	106	3	audit	audit	NOUN
fbem-3623	106	4	project	project	NOUN
fbem-3623	106	5	comment	comment	NOUN
fbem-3623	106	6	guidance	guidance	NOUN
fbem-3623	106	7	and	and	CCONJ
fbem-3623	106	8	experience	experience	NOUN
fbem-3623	106	9	exchange	exchange	NOUN
fbem-3623	106	10	activities	activity	NOUN
fbem-3623	106	11	on	on	ADP
fbem-3623	106	12	schedule	schedule	NOUN
fbem-3623	106	13	,	,	PUNCT
fbem-3623	106	14	put	put	VERB
fbem-3623	106	15	forward	forward	ADV
fbem-3623	106	16	guidance	guidance	NOUN
fbem-3623	106	17	opinions	opinion	NOUN
fbem-3623	106	18	around	around	ADP
fbem-3623	106	19	the	the	DET
fbem-3623	106	20	standardization	standardization	NOUN
fbem-3623	106	21	,	,	PUNCT
fbem-3623	106	22	effectiveness	effectiveness	NOUN
fbem-3623	106	23	and	and	CCONJ
fbem-3623	106	24	innovation	innovation	NOUN
fbem-3623	106	25	of	of	ADP
fbem-3623	106	26	the	the	DET
fbem-3623	106	27	project	project	NOUN
fbem-3623	106	28	,	,	PUNCT
fbem-3623	106	29	and	and	CCONJ
fbem-3623	106	30	commend	commend	VERB
fbem-3623	106	31	outstanding	outstanding	ADJ
fbem-3623	106	32	audit	audit	NOUN
fbem-3623	106	33	projects	project	NOUN
fbem-3623	106	34	.	.	PUNCT
fbem-3623	107	1	in	in	ADP
fbem-3623	107	2	case	case	NOUN
fbem-3623	107	3	of	of	ADP
fbem-3623	107	4	major	major	ADJ
fbem-3623	107	5	special	special	ADJ
fbem-3623	107	6	audits	audits	NOUN
fbem-3623	107	7	,	,	PUNCT
fbem-3623	107	8	excellent	excellent	ADJ
fbem-3623	107	9	internal	internal	ADJ
fbem-3623	107	10	auditors	auditor	NOUN
fbem-3623	107	11	can	can	AUX
fbem-3623	107	12	be	be	AUX
fbem-3623	107	13	selected	select	VERB
fbem-3623	107	14	and	and	CCONJ
fbem-3623	107	15	transferred	transfer	VERB
fbem-3623	107	16	to	to	PART
fbem-3623	107	17	set	set	VERB
fbem-3623	107	18	up	up	ADP
fbem-3623	107	19	an	an	DET
fbem-3623	107	20	audit	audit	NOUN
fbem-3623	107	21	team	team	NOUN
fbem-3623	107	22	for	for	ADP
fbem-3623	107	23	implementation	implementation	NOUN
fbem-3623	107	24	,	,	PUNCT
fbem-3623	107	25	so	so	SCONJ
fbem-3623	107	26	as	as	SCONJ
fbem-3623	107	27	to	to	PART
fbem-3623	107	28	realize	realize	VERB
fbem-3623	107	29	the	the	DET
fbem-3623	107	30	practice	practice	NOUN
fbem-3623	107	31	of	of	ADP
fbem-3623	107	32	auditing	auditing	NOUN
fbem-3623	107	33	instead	instead	ADV
fbem-3623	107	34	of	of	ADP
fbem-3623	107	35	training	training	NOUN
fbem-3623	107	36	.	.	PUNCT
fbem-3623	108	1	encourage	encourage	VERB
fbem-3623	108	2	internal	internal	ADJ
fbem-3623	108	3	auditors	auditor	NOUN
fbem-3623	108	4	to	to	PART
fbem-3623	108	5	actively	actively	ADV
fbem-3623	108	6	participate	participate	VERB
fbem-3623	108	7	in	in	ADP
fbem-3623	108	8	the	the	DET
fbem-3623	108	9	qualification	qualification	NOUN
fbem-3623	108	10	examination	examination	NOUN
fbem-3623	108	11	,	,	PUNCT
fbem-3623	108	12	cultivate	cultivate	VERB
fbem-3623	108	13	lifelong	lifelong	ADJ
fbem-3623	108	14	learning	learning	NOUN
fbem-3623	108	15	habits	habit	NOUN
fbem-3623	108	16	,	,	PUNCT
fbem-3623	108	17	and	and	CCONJ
fbem-3623	108	18	build	build	VERB
fbem-3623	108	19	a	a	DET
fbem-3623	108	20	high	high	ADJ
fbem-3623	108	21	-	-	PUNCT
fbem-3623	108	22	quality	quality	NOUN
fbem-3623	108	23	professional	professional	ADJ
fbem-3623	108	24	audit	audit	NOUN
fbem-3623	108	25	team	team	NOUN
fbem-3623	108	26	.	.	PUNCT
fbem-3623	109	1	5	5	X
fbem-3623	109	2	.	.	X
fbem-3623	109	3	concluding	conclude	VERB
fbem-3623	109	4	remarks	remark	NOUN
fbem-3623	109	5	under	under	ADP
fbem-3623	109	6	the	the	DET
fbem-3623	109	7	new	new	ADJ
fbem-3623	109	8	situation	situation	NOUN
fbem-3623	109	9	,	,	PUNCT
fbem-3623	109	10	the	the	DET
fbem-3623	109	11	internal	internal	ADJ
fbem-3623	109	12	audit	audit	NOUN
fbem-3623	109	13	of	of	ADP
fbem-3623	109	14	enterprises	enterprise	NOUN
fbem-3623	109	15	is	be	AUX
fbem-3623	109	16	facing	face	VERB
fbem-3623	109	17	more	more	ADV
fbem-3623	109	18	arduous	arduous	ADJ
fbem-3623	109	19	tasks	task	NOUN
fbem-3623	109	20	.	.	PUNCT
fbem-3623	110	1	it	it	PRON
fbem-3623	110	2	is	be	AUX
fbem-3623	110	3	necessary	necessary	ADJ
fbem-3623	110	4	to	to	PART
fbem-3623	110	5	follow	follow	VERB
fbem-3623	110	6	the	the	DET
fbem-3623	110	7	national	national	ADJ
fbem-3623	110	8	audit	audit	NOUN
fbem-3623	110	9	game	game	NOUN
fbem-3623	110	10	.	.	PUNCT
fbem-3623	111	1	objectively	objectively	ADV
fbem-3623	111	2	,	,	PUNCT
fbem-3623	111	3	the	the	DET
fbem-3623	111	4	internal	internal	ADJ
fbem-3623	111	5	audit	audit	NOUN
fbem-3623	111	6	221	221	NUM
fbem-3623	111	7	department	department	NOUN
fbem-3623	111	8	is	be	AUX
fbem-3623	111	9	required	require	VERB
fbem-3623	111	10	to	to	PART
fbem-3623	111	11	strengthen	strengthen	VERB
fbem-3623	111	12	the	the	DET
fbem-3623	111	13	overall	overall	ADJ
fbem-3623	111	14	planning	planning	NOUN
fbem-3623	111	15	of	of	ADP
fbem-3623	111	16	audit	audit	NOUN
fbem-3623	111	17	work	work	NOUN
fbem-3623	111	18	,	,	PUNCT
fbem-3623	111	19	scientifically	scientifically	ADV
fbem-3623	111	20	plan	plan	NOUN
fbem-3623	111	21	,	,	PUNCT
fbem-3623	111	22	innovate	innovate	VERB
fbem-3623	111	23	ways	way	NOUN
fbem-3623	111	24	,	,	PUNCT
fbem-3623	111	25	implement	implement	VERB
fbem-3623	111	26	them	they	PRON
fbem-3623	111	27	by	by	ADP
fbem-3623	111	28	categories	category	NOUN
fbem-3623	111	29	,	,	PUNCT
fbem-3623	111	30	and	and	CCONJ
fbem-3623	111	31	make	make	VERB
fbem-3623	111	32	overall	overall	ADJ
fbem-3623	111	33	arrangements	arrangement	NOUN
fbem-3623	111	34	for	for	ADP
fbem-3623	111	35	auditors	auditor	NOUN
fbem-3623	111	36	in	in	ADP
fbem-3623	111	37	the	the	DET
fbem-3623	111	38	system	system	NOUN
fbem-3623	111	39	to	to	PART
fbem-3623	111	40	audit	audit	VERB
fbem-3623	111	41	major	major	ADJ
fbem-3623	111	42	issues	issue	NOUN
fbem-3623	111	43	,	,	PUNCT
fbem-3623	111	44	so	so	SCONJ
fbem-3623	111	45	as	as	SCONJ
fbem-3623	111	46	to	to	PART
fbem-3623	111	47	optimize	optimize	VERB
fbem-3623	111	48	the	the	DET
fbem-3623	111	49	allocation	allocation	NOUN
fbem-3623	111	50	of	of	ADP
fbem-3623	111	51	audit	audit	NOUN
fbem-3623	111	52	resources	resource	NOUN
fbem-3623	111	53	.	.	PUNCT
fbem-3623	112	1	internal	internal	ADJ
fbem-3623	112	2	auditors	auditor	NOUN
fbem-3623	112	3	should	should	AUX
fbem-3623	112	4	also	also	ADV
fbem-3623	112	5	improve	improve	VERB
fbem-3623	112	6	their	their	PRON
fbem-3623	112	7	own	own	ADJ
fbem-3623	112	8	quality	quality	NOUN
fbem-3623	112	9	,	,	PUNCT
fbem-3623	112	10	strive	strive	VERB
fbem-3623	112	11	to	to	PART
fbem-3623	112	12	establish	establish	VERB
fbem-3623	112	13	themselves	themselves	PRON
fbem-3623	112	14	with	with	ADP
fbem-3623	112	15	the	the	DET
fbem-3623	112	16	spirit	spirit	NOUN
fbem-3623	112	17	of	of	ADP
fbem-3623	112	18	auditing	auditing	NOUN
fbem-3623	112	19	,	,	PUNCT
fbem-3623	112	20	establish	establish	VERB
fbem-3623	112	21	their	their	PRON
fbem-3623	112	22	careers	career	NOUN
fbem-3623	112	23	with	with	ADP
fbem-3623	112	24	innovative	innovative	ADJ
fbem-3623	112	25	norms	norm	NOUN
fbem-3623	112	26	,	,	PUNCT
fbem-3623	112	27	build	build	VERB
fbem-3623	112	28	their	their	PRON
fbem-3623	112	29	own	own	ADJ
fbem-3623	112	30	trust	trust	NOUN
fbem-3623	112	31	,	,	PUNCT
fbem-3623	112	32	base	base	VERB
fbem-3623	112	33	themselves	themselves	PRON
fbem-3623	112	34	on	on	ADP
fbem-3623	112	35	the	the	DET
fbem-3623	112	36	new	new	ADJ
fbem-3623	112	37	development	development	NOUN
fbem-3623	112	38	stage	stage	NOUN
fbem-3623	112	39	,	,	PUNCT
fbem-3623	112	40	implement	implement	VERB
fbem-3623	112	41	the	the	DET
fbem-3623	112	42	new	new	ADJ
fbem-3623	112	43	development	development	NOUN
fbem-3623	112	44	concept	concept	NOUN
fbem-3623	112	45	,	,	PUNCT
fbem-3623	112	46	effectively	effectively	ADV
fbem-3623	112	47	deepen	deepen	VERB
fbem-3623	112	48	the	the	DET
fbem-3623	112	49	full	full	ADJ
fbem-3623	112	50	coverage	coverage	NOUN
fbem-3623	112	51	of	of	ADP
fbem-3623	112	52	internal	internal	ADJ
fbem-3623	112	53	audit	audit	NOUN
fbem-3623	112	54	supervision	supervision	NOUN
fbem-3623	112	55	,	,	PUNCT
fbem-3623	112	56	realize	realize	VERB
fbem-3623	112	57	the	the	DET
fbem-3623	112	58	complementary	complementary	ADJ
fbem-3623	112	59	advantages	advantage	NOUN
fbem-3623	112	60	of	of	ADP
fbem-3623	112	61	internal	internal	ADJ
fbem-3623	112	62	audit	audit	NOUN
fbem-3623	112	63	and	and	CCONJ
fbem-3623	112	64	national	national	ADJ
fbem-3623	112	65	audit	audit	NOUN
fbem-3623	112	66	,	,	PUNCT
fbem-3623	112	67	and	and	CCONJ
fbem-3623	112	68	push	push	VERB
fbem-3623	112	69	the	the	DET
fbem-3623	112	70	internal	internal	ADJ
fbem-3623	112	71	audit	audit	NOUN
fbem-3623	112	72	supervision	supervision	NOUN
fbem-3623	112	73	to	to	ADP
fbem-3623	112	74	a	a	DET
fbem-3623	112	75	new	new	ADJ
fbem-3623	112	76	level	level	NOUN
fbem-3623	112	77	.	.	PUNCT
fbem-3623	113	1	references	reference	NOUN
fbem-3623	113	2	[	[	X
fbem-3623	113	3	1	1	NUM
fbem-3623	113	4	]	]	X
fbem-3623	113	5	li	li	PROPN
fbem-3623	113	6	hong	hong	PROPN
fbem-3623	113	7	.	.	PUNCT
fbem-3623	114	1	exploration	exploration	NOUN
fbem-3623	114	2	of	of	ADP
fbem-3623	114	3	problems	problem	NOUN
fbem-3623	114	4	related	relate	VERB
fbem-3623	114	5	to	to	PART
fbem-3623	114	6	audit	audit	NOUN
fbem-3623	114	7	supervision	supervision	NOUN
fbem-3623	114	8	of	of	ADP
fbem-3623	114	9	state	state	NOUN
fbem-3623	114	10	-	-	PUNCT
fbem-3623	114	11	owned	own	VERB
fbem-3623	114	12	enterprises	enterprise	NOUN
fbem-3623	114	13	[	[	X
fbem-3623	114	14	j	j	X
fbem-3623	114	15	]	]	X
fbem-3623	114	16	.	.	PUNCT
fbem-3623	115	1	modern	modern	ADJ
fbem-3623	115	2	auditing	auditing	NOUN
fbem-3623	115	3	and	and	CCONJ
fbem-3623	115	4	accounting	accounting	NOUN
fbem-3623	115	5	,	,	PUNCT
fbem-3623	115	6	2022(11):37	2022(11):37	NUM
fbem-3623	115	7	-	-	SYM
fbem-3623	115	8	39	39	NUM
fbem-3623	115	9	.	.	PUNCT
fbem-3623	116	1	[	[	X
fbem-3623	116	2	2	2	X
fbem-3623	116	3	]	]	PUNCT
fbem-3623	116	4	shi	shi	PROPN
fbem-3623	116	5	yunyun	yunyun	PROPN
fbem-3623	116	6	.	.	PUNCT
fbem-3623	117	1	exploring	explore	VERB
fbem-3623	117	2	the	the	DET
fbem-3623	117	3	democratic	democratic	ADJ
fbem-3623	117	4	political	political	ADJ
fbem-3623	117	5	logic	logic	NOUN
fbem-3623	117	6	of	of	ADP
fbem-3623	117	7	audit	audit	NOUN
fbem-3623	117	8	supervision	supervision	NOUN
fbem-3623	117	9	in	in	ADP
fbem-3623	117	10	the	the	DET
fbem-3623	117	11	national	national	ADJ
fbem-3623	117	12	governance	governance	NOUN
fbem-3623	117	13	system[j	system[j	NOUN
fbem-3623	117	14	]	]	PUNCT
fbem-3623	117	15	.	.	PUNCT
fbem-3623	118	1	international	international	ADJ
fbem-3623	118	2	business	business	NOUN
fbem-3623	118	3	accounting,2022(20):94	accounting,2022(20):94	PROPN
fbem-3623	118	4	-	-	SYM
fbem-3623	118	5	97	97	NUM
fbem-3623	118	6	.	.	PUNCT
fbem-3623	119	1	[	[	X
fbem-3623	119	2	3	3	X
fbem-3623	119	3	]	]	X
fbem-3623	119	4	zhang	zhang	PROPN
fbem-3623	119	5	lili	lili	PROPN
fbem-3623	119	6	.	.	PUNCT
fbem-3623	120	1	exploration	exploration	NOUN
fbem-3623	120	2	of	of	ADP
fbem-3623	120	3	financial	financial	ADJ
fbem-3623	120	4	management	management	NOUN
fbem-3623	120	5	and	and	CCONJ
fbem-3623	120	6	audit	audit	NOUN
fbem-3623	120	7	supervision	supervision	NOUN
fbem-3623	120	8	of	of	ADP
fbem-3623	120	9	rural	rural	ADJ
fbem-3623	120	10	collective	collective	ADJ
fbem-3623	120	11	economy	economy	NOUN
fbem-3623	121	1	[	[	X
fbem-3623	121	2	j	j	X
fbem-3623	121	3	]	]	X
fbem-3623	121	4	.	.	PUNCT
fbem-3623	122	1	agricultural	agricultural	ADJ
fbem-3623	122	2	development	development	NOUN
fbem-3623	122	3	and	and	CCONJ
fbem-3623	122	4	equipment,2022(09):66	equipment,2022(09):66	PROPN
fbem-3623	122	5	-	-	PUNCT
fbem-3623	122	6	67	67	NUM
fbem-3623	122	7	.	.	PUNCT
fbem-3623	123	1	[	[	X
fbem-3623	123	2	4	4	NUM
fbem-3623	123	3	]	]	X
fbem-3623	123	4	kong	kong	PROPN
fbem-3623	123	5	qingjing	qingjing	PROPN
fbem-3623	123	6	,	,	PUNCT
fbem-3623	123	7	hu	hu	PROPN
fbem-3623	123	8	anqin	anqin	PROPN
fbem-3623	123	9	.	.	PUNCT
fbem-3623	123	10	prevention	prevention	NOUN
fbem-3623	123	11	and	and	CCONJ
fbem-3623	123	12	governance	governance	NOUN
fbem-3623	123	13	of	of	ADP
fbem-3623	123	14	accounting	accounting	NOUN
fbem-3623	123	15	fraud	fraud	NOUN
fbem-3623	123	16	from	from	ADP
fbem-3623	123	17	the	the	DET
fbem-3623	123	18	perspective	perspective	NOUN
fbem-3623	123	19	of	of	ADP
fbem-3623	123	20	audit	audit	NOUN
fbem-3623	123	21	supervision[j	supervision[j	PROPN
fbem-3623	123	22	]	]	PUNCT
fbem-3623	123	23	.	.	PUNCT
fbem-3623	124	1	modern	modern	ADJ
fbem-3623	124	2	business,2022(27):183185.doi:10.14097	business,2022(27):183185.doi:10.14097	PROPN
fbem-3623	124	3	/	/	SYM
fbem-3623	124	4	j.cnki.5392/2022.27.046	j.cnki.5392/2022.27.046	NOUN
fbem-3623	124	5	.	.	PUNCT
fbem-3623	125	1	[	[	X
fbem-3623	125	2	5	5	X
fbem-3623	125	3	]	]	PUNCT
fbem-3623	125	4	cao	cao	PROPN
fbem-3623	125	5	yingzhao	yingzhao	PROPN
fbem-3623	125	6	,	,	PUNCT
fbem-3623	125	7	zheng	zheng	PROPN
fbem-3623	125	8	wei	wei	PROPN
fbem-3623	125	9	,	,	PUNCT
fbem-3623	125	10	huang	huang	PROPN
fbem-3623	125	11	keying	keying	PROPN
fbem-3623	125	12	,	,	PUNCT
fbem-3623	125	13	ning	ning	PROPN
fbem-3623	125	14	zixuan	zixuan	PROPN
fbem-3623	125	15	,	,	PUNCT
fbem-3623	125	16	meng	meng	PROPN
fbem-3623	125	17	zilu	zilu	PROPN
fbem-3623	125	18	,	,	PUNCT
fbem-3623	125	19	tian	tian	PROPN
fbem-3623	125	20	zhuping	zhuping	NOUN
fbem-3623	125	21	,	,	PUNCT
fbem-3623	125	22	song	song	NOUN
fbem-3623	125	23	jiamin	jiamin	PROPN
fbem-3623	125	24	.	.	PUNCT
fbem-3623	125	25	study	study	NOUN
fbem-3623	125	26	on	on	ADP
fbem-3623	125	27	the	the	DET
fbem-3623	125	28	implementation	implementation	NOUN
fbem-3623	125	29	ways	way	NOUN
fbem-3623	125	30	of	of	ADP
fbem-3623	125	31	auditing	auditing	NOUN
fbem-3623	125	32	to	to	PART
fbem-3623	125	33	supervise	supervise	VERB
fbem-3623	125	34	the	the	DET
fbem-3623	125	35	implementation	implementation	NOUN
fbem-3623	125	36	of	of	ADP
fbem-3623	125	37	rural	rural	ADJ
fbem-3623	125	38	revitalization	revitalization	NOUN
fbem-3623	125	39	strategy	strategy	NOUN
fbem-3623	125	40	--	--	PUNCT
fbem-3623	125	41	xin'an	xin'an	PROPN
fbem-3623	125	42	county	county	PROPN
fbem-3623	125	43	as	as	ADP
fbem-3623	125	44	an	an	DET
fbem-3623	125	45	example	example	NOUN
fbem-3623	126	1	[	[	X
fbem-3623	126	2	c]//.proceedings	c]//.proceedings	X
fbem-3623	126	3	[	[	X
fbem-3623	126	4	6	6	NUM
fbem-3623	126	5	]	]	X
fbem-3623	126	6	fang	fang	PROPN
fbem-3623	126	7	suju	suju	PROPN
fbem-3623	126	8	.	.	PUNCT
fbem-3623	127	1	hebei	hebei	PROPN
fbem-3623	127	2	audit	audit	PROPN
fbem-3623	127	3	supervision	supervision	NOUN
fbem-3623	127	4	effectively	effectively	ADV
fbem-3623	127	5	promotes	promote	VERB
fbem-3623	127	6	the	the	DET
fbem-3623	127	7	implementation	implementation	NOUN
fbem-3623	127	8	of	of	ADP
fbem-3623	127	9	active	active	ADJ
fbem-3623	127	10	fiscal	fiscal	ADJ
fbem-3623	127	11	policy[n	policy[n	NOUN
fbem-3623	127	12	]	]	PUNCT
fbem-3623	127	13	.	.	PUNCT
fbem-3623	128	1	hebei	hebei	PROPN
fbem-3623	128	2	daily,202209	daily,202209	PROPN
fbem-3623	128	3	-	-	PUNCT
fbem-3623	128	4	01(006).doi:10.28326	01(006).doi:10.28326	NUM
fbem-3623	128	5	/	/	SYM
fbem-3623	128	6	n.cnki.nhbrb.2022.005872	n.cnki.nhbrb.2022.005872	PROPN
fbem-3623	128	7	.	.	PUNCT
fbem-3623	129	1	[	[	X
fbem-3623	129	2	7	7	X
fbem-3623	129	3	]	]	X
fbem-3623	129	4	chen	chen	PROPN
fbem-3623	129	5	hongchun	hongchun	PROPN
fbem-3623	129	6	.	.	PUNCT
fbem-3623	130	1	the	the	DET
fbem-3623	130	2	relationship	relationship	NOUN
fbem-3623	130	3	between	between	ADP
fbem-3623	130	4	accounting	accounting	NOUN
fbem-3623	130	5	supervision	supervision	NOUN
fbem-3623	130	6	and	and	CCONJ
fbem-3623	130	7	audit	audit	NOUN
fbem-3623	130	8	supervision[j	supervision[j	PROPN
fbem-3623	130	9	]	]	PUNCT
fbem-3623	130	10	.	.	PUNCT
fbem-3623	131	1	wealth	wealth	NOUN
fbem-3623	131	2	today	today	NOUN
fbem-3623	131	3	,	,	PUNCT
fbem-3623	131	4	2022	2022	NUM
fbem-3623	131	5	(	(	PUNCT
fbem-3623	131	6	15	15	NUM
fbem-3623	131	7	):	):	PUNCT
fbem-3623	131	8	124	124	NUM
fbem-3623	131	9	-	-	SYM
fbem-3623	131	10	126	126	NUM
fbem-3623	131	11	.	.	PUNCT
fbem-3623	132	1	[	[	X
fbem-3623	132	2	8	8	NUM
fbem-3623	132	3	]	]	X
fbem-3623	132	4	zhang	zhang	PROPN
fbem-3623	132	5	,	,	PUNCT
fbem-3623	132	6	h.	h.	PROPN
fbem-3623	132	7	q	q	PROPN
fbem-3623	132	8	..	..	PUNCT
fbem-3623	132	9	research	research	NOUN
fbem-3623	132	10	on	on	ADP
fbem-3623	132	11	the	the	DET
fbem-3623	132	12	path	path	NOUN
fbem-3623	132	13	and	and	CCONJ
fbem-3623	132	14	mechanism	mechanism	NOUN
fbem-3623	132	15	for	for	ADP
fbem-3623	132	16	achieving	achieve	VERB
fbem-3623	132	17	full	full	ADJ
fbem-3623	132	18	coverage	coverage	NOUN
fbem-3623	132	19	of	of	ADP
fbem-3623	132	20	internal	internal	ADJ
fbem-3623	132	21	audit	audit	NOUN
fbem-3623	132	22	supervision	supervision	NOUN
fbem-3623	132	23	in	in	ADP
fbem-3623	132	24	stateowned	stateowne	VERB
fbem-3623	132	25	enterprises[j	enterprises[j	PROPN
fbem-3623	132	26	]	]	PUNCT
fbem-3623	132	27	.	.	PUNCT
fbem-3623	133	1	international	international	ADJ
fbem-3623	133	2	business	business	NOUN
fbem-3623	133	3	accounting	accounting	NOUN
fbem-3623	133	4	,	,	PUNCT
fbem-3623	133	5	2022(14):59	2022(14):59	NUM
fbem-3623	133	6	-	-	SYM
fbem-3623	133	7	61	61	NUM
fbem-3623	133	8	.	.	PUNCT
fbem-3623	134	1	[	[	X
fbem-3623	134	2	9	9	NUM
fbem-3623	134	3	]	]	X
fbem-3623	134	4	bai	bai	PROPN
fbem-3623	134	5	benming	benming	PROPN
fbem-3623	134	6	.	.	PUNCT
fbem-3623	135	1	discussion	discussion	NOUN
fbem-3623	135	2	on	on	ADP
fbem-3623	135	3	issues	issue	NOUN
fbem-3623	135	4	related	relate	VERB
fbem-3623	135	5	to	to	ADP
fbem-3623	135	6	the	the	DET
fbem-3623	135	7	construction	construction	NOUN
fbem-3623	135	8	of	of	ADP
fbem-3623	135	9	internal	internal	ADJ
fbem-3623	135	10	audit	audit	NOUN
fbem-3623	135	11	supervision	supervision	NOUN
fbem-3623	135	12	system	system	NOUN
fbem-3623	135	13	in	in	ADP
fbem-3623	135	14	the	the	DET
fbem-3623	135	15	new	new	ADJ
fbem-3623	135	16	era	era	NOUN
fbem-3623	136	1	[	[	X
fbem-3623	136	2	j	j	X
fbem-3623	136	3	]	]	X
fbem-3623	136	4	.	.	PUNCT
fbem-3623	137	1	modern	modern	ADJ
fbem-3623	137	2	auditing	auditing	NOUN
fbem-3623	137	3	and	and	CCONJ
fbem-3623	137	4	accounting	accounting	NOUN
fbem-3623	137	5	,	,	PUNCT
fbem-3623	137	6	2022(07):25	2022(07):25	NUM
fbem-3623	137	7	-	-	SYM
fbem-3623	137	8	27	27	NUM
fbem-3623	137	9	.	.	PUNCT
fbem-3623	138	1	[	[	X
fbem-3623	138	2	10	10	NUM
fbem-3623	138	3	]	]	X
fbem-3623	138	4	bian	bian	PROPN
fbem-3623	138	5	lin	lin	PROPN
fbem-3623	138	6	-	-	PUNCT
fbem-3623	138	7	li	li	PROPN
fbem-3623	138	8	,	,	PUNCT
fbem-3623	138	9	liu	liu	PROPN
fbem-3623	138	10	ze	ze	PROPN
fbem-3623	138	11	-	-	PUNCT
fbem-3623	138	12	hui	hui	PROPN
fbem-3623	138	13	,	,	PUNCT
fbem-3623	138	14	an	an	DET
fbem-3623	138	15	j.	j.	PROPN
fbem-3623	138	16	high	high	ADJ
fbem-3623	138	17	-	-	PUNCT
fbem-3623	138	18	quality	quality	NOUN
fbem-3623	138	19	audit	audit	NOUN
fbem-3623	138	20	supervision	supervision	NOUN
fbem-3623	138	21	and	and	CCONJ
fbem-3623	138	22	high	high	ADJ
fbem-3623	138	23	-	-	PUNCT
fbem-3623	138	24	quality	quality	NOUN
fbem-3623	138	25	economic	economic	ADJ
fbem-3623	138	26	development	development	NOUN
fbem-3623	139	1	[	[	X
fbem-3623	139	2	j	j	X
fbem-3623	139	3	]	]	X
fbem-3623	139	4	.	.	PUNCT
fbem-3623	140	1	journal	journal	PROPN
fbem-3623	140	2	of	of	ADP
fbem-3623	140	3	yulin	yulin	PROPN
fbem-3623	140	4	college,2022,32(04):5356.doi:10.16752	college,2022,32(04):5356.doi:10.16752	PROPN
fbem-3623	140	5	/	/	SYM
fbem-3623	140	6	j.cnki.jylu.2022.04.012	j.cnki.jylu.2022.04.012	PROPN
fbem-3623	140	7	.	.	PUNCT
fbem-3623	141	1	[	[	X
fbem-3623	141	2	11	11	NUM
fbem-3623	141	3	]	]	SYM
fbem-3623	141	4	hu	hu	PROPN
fbem-3623	141	5	anqin	anqin	PROPN
fbem-3623	141	6	,	,	PUNCT
fbem-3623	141	7	kong	kong	PROPN
fbem-3623	141	8	qingjing	qingjing	NOUN
fbem-3623	141	9	.	.	PUNCT
fbem-3623	141	10	research	research	NOUN
fbem-3623	141	11	on	on	ADP
fbem-3623	141	12	the	the	DET
fbem-3623	141	13	mechanism	mechanism	NOUN
fbem-3623	141	14	of	of	ADP
fbem-3623	141	15	enterprise	enterprise	NOUN
fbem-3623	141	16	financial	financial	ADJ
fbem-3623	141	17	audit	audit	NOUN
fbem-3623	141	18	supervision	supervision	NOUN
fbem-3623	141	19	system	system	NOUN
fbem-3623	141	20	under	under	ADP
fbem-3623	141	21	risk	risk	NOUN
fbem-3623	141	22	orientation[j	orientation[j	PROPN
fbem-3623	141	23	]	]	PUNCT
fbem-3623	141	24	.	.	PUNCT
fbem-3623	142	1	modern	modern	ADJ
fbem-3623	142	2	auditing	auditing	NOUN
fbem-3623	142	3	and	and	CCONJ
fbem-3623	142	4	accounting,2	accounting,2	NOUN
fbem-3623	142	5	chinese	chinese	ADJ
fbem-3623	142	6	and	and	CCONJ
fbem-3623	142	7	foreign	foreign	ADJ
fbem-3623	142	8	enterprise	enterprise	NOUN
fbem-3623	142	9	culture,2022(06):94	culture,2022(06):94	NOUN
fbem-3623	142	10	-	-	PROPN
fbem-3623	142	11	96	96	NUM
fbem-3623	142	12	.	.	PUNCT
fbem-3623	143	1	[	[	X
fbem-3623	143	2	12	12	NUM
fbem-3623	143	3	]	]	PUNCT
fbem-3623	143	4	qi	qi	NOUN
fbem-3623	143	5	runze	runze	NOUN
fbem-3623	143	6	,	,	PUNCT
fbem-3623	143	7	hao	hao	PROPN
fbem-3623	143	8	yugui	yugui	PROPN
fbem-3623	143	9	,	,	PUNCT
fbem-3623	143	10	hu	hu	PROPN
fbem-3623	143	11	kewei	kewei	PROPN
fbem-3623	143	12	.	.	PUNCT
fbem-3623	144	1	research	research	NOUN
fbem-3623	144	2	on	on	ADP
fbem-3623	144	3	the	the	DET
fbem-3623	144	4	digital	digital	ADJ
fbem-3623	144	5	synergy	synergy	NOUN
fbem-3623	144	6	platform	platform	NOUN
fbem-3623	144	7	of	of	ADP
fbem-3623	144	8	audit	audit	NOUN
fbem-3623	144	9	supervision	supervision	NOUN
fbem-3623	144	10	,	,	PUNCT
fbem-3623	144	11	party	party	NOUN
fbem-3623	144	12	supervision	supervision	NOUN
fbem-3623	144	13	and	and	CCONJ
fbem-3623	144	14	other	other	ADJ
fbem-3623	144	15	supervision	supervision	NOUN
fbem-3623	145	1	[	[	X
fbem-3623	145	2	j	j	X
fbem-3623	145	3	/	/	SYM
fbem-3623	145	4	ol	ol	PROPN
fbem-3623	145	5	]	]	PUNCT
fbem-3623	145	6	.	.	PUNCT
fbem-3623	146	1	finance	finance	NOUN
fbem-3623	146	2	and	and	CCONJ
fbem-3623	146	3	accounting	accounting	NOUN
fbem-3623	146	4	newsletter:1	newsletter:1	PROPN
fbem-3623	146	5	-	-	PROPN
fbem-3623	146	6	5[2022	5[2022	NUM
fbem-3623	146	7	-	-	PUNCT
fbem-3623	146	8	12	12	NUM
fbem-3623	146	9	-	-	PUNCT
fbem-3623	146	10	05].doi:10.16144	05].doi:10.16144	NUM
fbem-3623	146	11	/	/	SYM
fbem-3623	146	12	j.cnki.issn10028072.20220609.001	j.cnki.issn10028072.20220609.001	PROPN
fbem-3623	146	13	.	.	PUNCT