id	sid	tid	token	lemma	pos
fbem-9134	1	1	frontiers	frontier	NOUN
fbem-9134	1	2	in	in	ADP
fbem-9134	1	3	business	business	NOUN
fbem-9134	1	4	,	,	PUNCT
fbem-9134	1	5	economics	economic	NOUN
fbem-9134	1	6	and	and	CCONJ
fbem-9134	1	7	management	management	NOUN
fbem-9134	1	8	issn	issn	PROPN
fbem-9134	1	9	:	:	PUNCT
fbem-9134	1	10	2766	2766	NUM
fbem-9134	1	11	-	-	PUNCT
fbem-9134	1	12	824x	824x	NUM
fbem-9134	1	13	|	|	ADJ
fbem-9134	1	14	vol	vol	NOUN
fbem-9134	1	15	.	.	PROPN
fbem-9134	2	1	9	9	NUM
fbem-9134	2	2	,	,	PUNCT
fbem-9134	2	3	no	no	INTJ
fbem-9134	2	4	.	.	NOUN
fbem-9134	2	5	2	2	NUM
fbem-9134	2	6	,	,	PUNCT
fbem-9134	2	7	2023	2023	NUM
fbem-9134	2	8	97	97	NUM
fbem-9134	2	9	research	research	NOUN
fbem-9134	2	10	on	on	ADP
fbem-9134	2	11	the	the	DET
fbem-9134	2	12	internal	internal	ADJ
fbem-9134	2	13	control	control	NOUN
fbem-9134	2	14	framework	framework	NOUN
fbem-9134	2	15	of	of	ADP
fbem-9134	2	16	large	large	ADJ
fbem-9134	2	17	state‐owned	state‐owne	VERB
fbem-9134	2	18	enterprises	enterprise	NOUN
fbem-9134	2	19	under	under	ADP
fbem-9134	2	20	information‐based	information‐based	ADJ
fbem-9134	2	21	environment	environment	NOUN
fbem-9134	2	22	chenhui	chenhui	PROPN
fbem-9134	2	23	huang	huang	PROPN
fbem-9134	2	24	school	school	PROPN
fbem-9134	2	25	of	of	ADP
fbem-9134	2	26	digital	digital	PROPN
fbem-9134	2	27	economy&trade	economy&trade	PROPN
fbem-9134	2	28	,	,	PUNCT
fbem-9134	2	29	wenzhou	wenzhou	PROPN
fbem-9134	2	30	polytechnic	polytechnic	PROPN
fbem-9134	2	31	,	,	PUNCT
fbem-9134	2	32	china	china	PROPN
fbem-9134	2	33	abstract	abstract	NOUN
fbem-9134	2	34	:	:	PUNCT
fbem-9134	2	35	in	in	ADP
fbem-9134	2	36	the	the	DET
fbem-9134	2	37	information	information	NOUN
fbem-9134	2	38	society	society	NOUN
fbem-9134	2	39	and	and	CCONJ
fbem-9134	2	40	digital	digital	PROPN
fbem-9134	2	41	era	era	NOUN
fbem-9134	2	42	,	,	PUNCT
fbem-9134	2	43	the	the	DET
fbem-9134	2	44	information	information	NOUN
fbem-9134	2	45	construction	construction	NOUN
fbem-9134	2	46	of	of	ADP
fbem-9134	2	47	the	the	DET
fbem-9134	2	48	enterprise	enterprise	NOUN
fbem-9134	2	49	internal	internal	ADJ
fbem-9134	2	50	control	control	NOUN
fbem-9134	2	51	framework	framework	NOUN
fbem-9134	2	52	is	be	AUX
fbem-9134	2	53	particularly	particularly	ADV
fbem-9134	2	54	important	important	ADJ
fbem-9134	2	55	for	for	SCONJ
fbem-9134	2	56	enterprises	enterprise	NOUN
fbem-9134	2	57	to	to	PART
fbem-9134	2	58	enhance	enhance	VERB
fbem-9134	2	59	their	their	PRON
fbem-9134	2	60	endogenous	endogenous	ADJ
fbem-9134	2	61	power	power	NOUN
fbem-9134	2	62	and	and	CCONJ
fbem-9134	2	63	improve	improve	VERB
fbem-9134	2	64	their	their	PRON
fbem-9134	2	65	management	management	NOUN
fbem-9134	2	66	efficiency	efficiency	NOUN
fbem-9134	2	67	.	.	PUNCT
fbem-9134	3	1	in	in	ADP
fbem-9134	3	2	order	order	NOUN
fbem-9134	3	3	to	to	PART
fbem-9134	3	4	achieve	achieve	VERB
fbem-9134	3	5	increasingly	increasingly	ADV
fbem-9134	3	6	powerful	powerful	ADJ
fbem-9134	3	7	control	control	NOUN
fbem-9134	3	8	functions	function	NOUN
fbem-9134	3	9	and	and	CCONJ
fbem-9134	3	10	build	build	VERB
fbem-9134	3	11	an	an	DET
fbem-9134	3	12	efficient	efficient	ADJ
fbem-9134	3	13	overall	overall	ADJ
fbem-9134	3	14	enterprise	enterprise	NOUN
fbem-9134	3	15	internal	internal	ADJ
fbem-9134	3	16	control	control	NOUN
fbem-9134	3	17	framework	framework	NOUN
fbem-9134	3	18	,	,	PUNCT
fbem-9134	3	19	we	we	PRON
fbem-9134	3	20	must	must	AUX
fbem-9134	3	21	rely	rely	VERB
fbem-9134	3	22	on	on	ADP
fbem-9134	3	23	scientific	scientific	ADJ
fbem-9134	3	24	and	and	CCONJ
fbem-9134	3	25	precise	precise	ADJ
fbem-9134	3	26	control	control	NOUN
fbem-9134	3	27	means	mean	NOUN
fbem-9134	3	28	and	and	CCONJ
fbem-9134	3	29	efficient	efficient	ADJ
fbem-9134	3	30	operation	operation	NOUN
fbem-9134	3	31	mechanisms	mechanism	NOUN
fbem-9134	3	32	.	.	PUNCT
fbem-9134	4	1	under	under	ADP
fbem-9134	4	2	such	such	ADJ
fbem-9134	4	3	circumstances	circumstance	NOUN
fbem-9134	4	4	,	,	PUNCT
fbem-9134	4	5	large	large	ADJ
fbem-9134	4	6	state	state	NOUN
fbem-9134	4	7	-	-	PUNCT
fbem-9134	4	8	owned	own	VERB
fbem-9134	4	9	enterprises	enterprise	NOUN
fbem-9134	4	10	should	should	AUX
fbem-9134	4	11	absorb	absorb	VERB
fbem-9134	4	12	and	and	CCONJ
fbem-9134	4	13	apply	apply	VERB
fbem-9134	4	14	more	more	ADV
fbem-9134	4	15	advanced	advanced	ADJ
fbem-9134	4	16	management	management	NOUN
fbem-9134	4	17	concepts	concept	NOUN
fbem-9134	4	18	and	and	CCONJ
fbem-9134	4	19	actively	actively	ADV
fbem-9134	4	20	innovate	innovate	VERB
fbem-9134	4	21	and	and	CCONJ
fbem-9134	4	22	optimize	optimize	VERB
fbem-9134	4	23	their	their	PRON
fbem-9134	4	24	management	management	NOUN
fbem-9134	4	25	mode	mode	NOUN
fbem-9134	4	26	in	in	ADP
fbem-9134	4	27	order	order	NOUN
fbem-9134	4	28	to	to	PART
fbem-9134	4	29	improve	improve	VERB
fbem-9134	4	30	their	their	PRON
fbem-9134	4	31	management	management	NOUN
fbem-9134	4	32	level	level	NOUN
fbem-9134	4	33	and	and	CCONJ
fbem-9134	4	34	enhance	enhance	VERB
fbem-9134	4	35	their	their	PRON
fbem-9134	4	36	comprehensive	comprehensive	ADJ
fbem-9134	4	37	competitiveness	competitiveness	NOUN
fbem-9134	4	38	and	and	CCONJ
fbem-9134	4	39	thus	thus	ADV
fbem-9134	4	40	achieve	achieve	VERB
fbem-9134	4	41	long	long	ADJ
fbem-9134	4	42	-	-	PUNCT
fbem-9134	4	43	term	term	NOUN
fbem-9134	4	44	development	development	NOUN
fbem-9134	4	45	in	in	ADP
fbem-9134	4	46	the	the	DET
fbem-9134	4	47	fierce	fierce	ADJ
fbem-9134	4	48	market	market	NOUN
fbem-9134	4	49	competition	competition	NOUN
fbem-9134	4	50	.	.	PUNCT
fbem-9134	5	1	an	an	DET
fbem-9134	5	2	important	important	ADJ
fbem-9134	5	3	way	way	NOUN
fbem-9134	5	4	for	for	SCONJ
fbem-9134	5	5	large	large	ADJ
fbem-9134	5	6	state	state	NOUN
fbem-9134	5	7	-	-	PUNCT
fbem-9134	5	8	owned	own	VERB
fbem-9134	5	9	enterprises	enterprise	NOUN
fbem-9134	5	10	to	to	PART
fbem-9134	5	11	strengthen	strengthen	VERB
fbem-9134	5	12	their	their	PRON
fbem-9134	5	13	management	management	NOUN
fbem-9134	5	14	is	be	AUX
fbem-9134	5	15	to	to	PART
fbem-9134	5	16	build	build	VERB
fbem-9134	5	17	an	an	DET
fbem-9134	5	18	internal	internal	ADJ
fbem-9134	5	19	control	control	NOUN
fbem-9134	5	20	system	system	NOUN
fbem-9134	5	21	.	.	PUNCT
fbem-9134	6	1	the	the	DET
fbem-9134	6	2	internal	internal	ADJ
fbem-9134	6	3	control	control	NOUN
fbem-9134	6	4	system	system	NOUN
fbem-9134	6	5	can	can	AUX
fbem-9134	6	6	regulate	regulate	VERB
fbem-9134	6	7	the	the	DET
fbem-9134	6	8	operation	operation	NOUN
fbem-9134	6	9	of	of	ADP
fbem-9134	6	10	power	power	NOUN
fbem-9134	6	11	,	,	PUNCT
fbem-9134	6	12	strengthen	strengthen	VERB
fbem-9134	6	13	risk	risk	NOUN
fbem-9134	6	14	prevention	prevention	NOUN
fbem-9134	6	15	and	and	CCONJ
fbem-9134	6	16	supervision	supervision	NOUN
fbem-9134	6	17	of	of	ADP
fbem-9134	6	18	internal	internal	ADJ
fbem-9134	6	19	personnel	personnel	NOUN
fbem-9134	6	20	and	and	CCONJ
fbem-9134	6	21	be	be	AUX
fbem-9134	6	22	a	a	DET
fbem-9134	6	23	stimulus	stimulus	NOUN
fbem-9134	6	24	to	to	ADP
fbem-9134	6	25	large	large	ADJ
fbem-9134	6	26	enterprises	enterprise	NOUN
fbem-9134	6	27	to	to	PART
fbem-9134	6	28	reduce	reduce	VERB
fbem-9134	6	29	operating	operating	NOUN
fbem-9134	6	30	costs	cost	NOUN
fbem-9134	6	31	and	and	CCONJ
fbem-9134	6	32	increase	increase	VERB
fbem-9134	6	33	economic	economic	ADJ
fbem-9134	6	34	efficiency	efficiency	NOUN
fbem-9134	6	35	.	.	PUNCT
fbem-9134	7	1	keywords	keyword	NOUN
fbem-9134	7	2	:	:	PUNCT
fbem-9134	7	3	internal	internal	ADJ
fbem-9134	7	4	control	control	NOUN
fbem-9134	7	5	system	system	NOUN
fbem-9134	7	6	,	,	PUNCT
fbem-9134	7	7	large	large	ADJ
fbem-9134	7	8	state	state	NOUN
fbem-9134	7	9	-	-	PUNCT
fbem-9134	7	10	owned	own	VERB
fbem-9134	7	11	enterprises	enterprise	NOUN
fbem-9134	7	12	,	,	PUNCT
fbem-9134	7	13	information	information	NOUN
fbem-9134	7	14	system	system	NOUN
fbem-9134	7	15	.	.	PUNCT
fbem-9134	8	1	1	1	X
fbem-9134	8	2	.	.	X
fbem-9134	8	3	introduction	introduction	NOUN
fbem-9134	8	4	in	in	ADP
fbem-9134	8	5	recent	recent	ADJ
fbem-9134	8	6	years	year	NOUN
fbem-9134	8	7	,	,	PUNCT
fbem-9134	8	8	domestic	domestic	ADJ
fbem-9134	8	9	and	and	CCONJ
fbem-9134	8	10	foreign	foreign	ADJ
fbem-9134	8	11	companies	company	NOUN
fbem-9134	8	12	have	have	AUX
fbem-9134	8	13	frequently	frequently	ADV
fbem-9134	8	14	experienced	experience	VERB
fbem-9134	8	15	business	business	NOUN
fbem-9134	8	16	failures	failure	NOUN
fbem-9134	8	17	due	due	ADJ
fbem-9134	8	18	to	to	ADP
fbem-9134	8	19	imperfect	imperfect	VERB
fbem-9134	8	20	internal	internal	ADJ
fbem-9134	8	21	control	control	NOUN
fbem-9134	8	22	,	,	PUNCT
fbem-9134	8	23	such	such	ADJ
fbem-9134	8	24	as	as	ADP
fbem-9134	8	25	the	the	DET
fbem-9134	8	26	bankruptcy	bankruptcy	NOUN
fbem-9134	8	27	of	of	ADP
fbem-9134	8	28	worldcom	worldcom	PROPN
fbem-9134	8	29	in	in	ADP
fbem-9134	8	30	the	the	DET
fbem-9134	8	31	united	united	PROPN
fbem-9134	8	32	states	states	PROPN
fbem-9134	8	33	and	and	CCONJ
fbem-9134	8	34	the	the	DET
fbem-9134	8	35	failure	failure	NOUN
fbem-9134	8	36	of	of	ADP
fbem-9134	8	37	china	china	PROPN
fbem-9134	8	38	asia	asia	PROPN
fbem-9134	8	39	corporation	corporation	PROPN
fbem-9134	8	40	,	,	PUNCT
fbem-9134	8	41	all	all	PRON
fbem-9134	8	42	due	due	ADJ
fbem-9134	8	43	to	to	ADP
fbem-9134	8	44	internal	internal	ADJ
fbem-9134	8	45	management	management	NOUN
fbem-9134	8	46	failures	failure	NOUN
fbem-9134	8	47	,	,	PUNCT
fbem-9134	8	48	fraudulent	fraudulent	ADJ
fbem-9134	8	49	financial	financial	ADJ
fbem-9134	8	50	statements	statement	NOUN
fbem-9134	8	51	,	,	PUNCT
fbem-9134	8	52	etc	etc	X
fbem-9134	8	53	.	.	X
fbem-9134	8	54	major	major	ADJ
fbem-9134	8	55	economic	economic	ADJ
fbem-9134	8	56	losses	loss	NOUN
fbem-9134	8	57	and	and	CCONJ
fbem-9134	8	58	even	even	ADV
fbem-9134	8	59	bankruptcy	bankruptcy	NOUN
fbem-9134	8	60	and	and	CCONJ
fbem-9134	8	61	reorganization	reorganization	NOUN
fbem-9134	8	62	caused	cause	VERB
fbem-9134	8	63	by	by	ADP
fbem-9134	8	64	reasons	reason	NOUN
fbem-9134	8	65	.	.	PUNCT
fbem-9134	9	1	it	it	PRON
fbem-9134	9	2	is	be	AUX
fbem-9134	9	3	precisely	precisely	ADV
fbem-9134	9	4	because	because	SCONJ
fbem-9134	9	5	of	of	ADP
fbem-9134	9	6	the	the	DET
fbem-9134	9	7	emergence	emergence	NOUN
fbem-9134	9	8	of	of	ADP
fbem-9134	9	9	many	many	ADJ
fbem-9134	9	10	internal	internal	ADJ
fbem-9134	9	11	control	control	NOUN
fbem-9134	9	12	failures	failure	NOUN
fbem-9134	9	13	that	that	SCONJ
fbem-9134	9	14	the	the	DET
fbem-9134	9	15	relevant	relevant	ADJ
fbem-9134	9	16	regulatory	regulatory	ADJ
fbem-9134	9	17	agencies	agency	NOUN
fbem-9134	9	18	in	in	ADP
fbem-9134	9	19	the	the	DET
fbem-9134	9	20	united	united	PROPN
fbem-9134	9	21	kingdom	kingdom	PROPN
fbem-9134	9	22	and	and	CCONJ
fbem-9134	9	23	the	the	DET
fbem-9134	9	24	united	united	PROPN
fbem-9134	9	25	states	states	PROPN
fbem-9134	9	26	and	and	CCONJ
fbem-9134	9	27	other	other	ADJ
fbem-9134	9	28	western	western	ADJ
fbem-9134	9	29	countries	country	NOUN
fbem-9134	9	30	have	have	AUX
fbem-9134	9	31	successively	successively	ADV
fbem-9134	9	32	issued	issue	VERB
fbem-9134	9	33	laws	law	NOUN
fbem-9134	9	34	and	and	CCONJ
fbem-9134	9	35	regulations	regulation	NOUN
fbem-9134	9	36	and	and	CCONJ
fbem-9134	9	37	issued	issue	VERB
fbem-9134	9	38	internal	internal	ADJ
fbem-9134	9	39	control	control	NOUN
fbem-9134	9	40	reports	report	NOUN
fbem-9134	9	41	,	,	PUNCT
fbem-9134	9	42	trying	try	VERB
fbem-9134	9	43	to	to	PART
fbem-9134	9	44	regulate	regulate	VERB
fbem-9134	9	45	the	the	DET
fbem-9134	9	46	internal	internal	ADJ
fbem-9134	9	47	control	control	NOUN
fbem-9134	9	48	system	system	NOUN
fbem-9134	9	49	of	of	ADP
fbem-9134	9	50	enterprises	enterprise	NOUN
fbem-9134	9	51	through	through	ADP
fbem-9134	9	52	these	these	PRON
fbem-9134	9	53	,	,	PUNCT
fbem-9134	9	54	which	which	PRON
fbem-9134	9	55	has	have	AUX
fbem-9134	9	56	attracted	attract	VERB
fbem-9134	9	57	the	the	DET
fbem-9134	9	58	attention	attention	NOUN
fbem-9134	9	59	of	of	ADP
fbem-9134	9	60	enterprises	enterprise	NOUN
fbem-9134	9	61	.	.	PUNCT
fbem-9134	10	1	influenced	influence	VERB
fbem-9134	10	2	by	by	ADP
fbem-9134	10	3	western	western	ADJ
fbem-9134	10	4	internal	internal	ADJ
fbem-9134	10	5	control	control	PROPN
fbem-9134	10	6	theories	theory	NOUN
fbem-9134	10	7	and	and	CCONJ
fbem-9134	10	8	forced	force	VERB
fbem-9134	10	9	by	by	ADP
fbem-9134	10	10	my	my	PRON
fbem-9134	10	11	country	country	NOUN
fbem-9134	10	12	’s	’s	PART
fbem-9134	10	13	economic	economic	PROPN
fbem-9134	10	14	development	development	NOUN
fbem-9134	10	15	situation	situation	NOUN
fbem-9134	10	16	,	,	PUNCT
fbem-9134	10	17	my	my	PRON
fbem-9134	10	18	country	country	NOUN
fbem-9134	10	19	has	have	AUX
fbem-9134	10	20	introduced	introduce	VERB
fbem-9134	10	21	the	the	DET
fbem-9134	10	22	“	"	PUNCT
fbem-9134	10	23	basic	basic	ADJ
fbem-9134	10	24	standards	standard	NOUN
fbem-9134	10	25	for	for	ADP
fbem-9134	10	26	enterprise	enterprise	NOUN
fbem-9134	10	27	internal	internal	ADJ
fbem-9134	10	28	control	control	NOUN
fbem-9134	10	29	”	"	PUNCT
fbem-9134	10	30	called	call	VERB
fbem-9134	10	31	the	the	DET
fbem-9134	10	32	“	"	PUNCT
fbem-9134	10	33	chinese	chinese	ADJ
fbem-9134	10	34	version	version	NOUN
fbem-9134	10	35	of	of	ADP
fbem-9134	10	36	the	the	DET
fbem-9134	10	37	sox	sox	PROPN
fbem-9134	10	38	act	act	PROPN
fbem-9134	10	39	”	"	PUNCT
fbem-9134	10	40	and	and	CCONJ
fbem-9134	10	41	the	the	DET
fbem-9134	10	42	subsequent	subsequent	ADJ
fbem-9134	10	43	“	"	PUNCT
fbem-9134	10	44	supporting	support	VERB
fbem-9134	10	45	guidelines	guideline	NOUN
fbem-9134	10	46	”	"	PUNCT
fbem-9134	10	47	,	,	PUNCT
fbem-9134	10	48	which	which	PRON
fbem-9134	10	49	are	be	AUX
fbem-9134	10	50	generally	generally	ADV
fbem-9134	10	51	for	for	ADP
fbem-9134	10	52	chinese	chinese	ADJ
fbem-9134	10	53	enterprises	enterprise	NOUN
fbem-9134	10	54	.	.	PUNCT
fbem-9134	11	1	the	the	DET
fbem-9134	11	2	implementation	implementation	NOUN
fbem-9134	11	3	of	of	ADP
fbem-9134	11	4	a	a	DET
fbem-9134	11	5	sound	sound	ADJ
fbem-9134	11	6	internal	internal	ADJ
fbem-9134	11	7	control	control	NOUN
fbem-9134	11	8	system	system	NOUN
fbem-9134	11	9	provides	provide	VERB
fbem-9134	11	10	a	a	DET
fbem-9134	11	11	unified	unified	ADJ
fbem-9134	11	12	basic	basic	ADJ
fbem-9134	11	13	framework	framework	NOUN
fbem-9134	11	14	.	.	PUNCT
fbem-9134	12	1	with	with	ADP
fbem-9134	12	2	the	the	DET
fbem-9134	12	3	rapid	rapid	ADJ
fbem-9134	12	4	economic	economic	ADJ
fbem-9134	12	5	development	development	NOUN
fbem-9134	12	6	and	and	CCONJ
fbem-9134	12	7	the	the	DET
fbem-9134	12	8	continuous	continuous	ADJ
fbem-9134	12	9	expansion	expansion	NOUN
fbem-9134	12	10	of	of	ADP
fbem-9134	12	11	the	the	DET
fbem-9134	12	12	scale	scale	NOUN
fbem-9134	12	13	of	of	ADP
fbem-9134	12	14	enterprises	enterprise	NOUN
fbem-9134	12	15	,	,	PUNCT
fbem-9134	12	16	the	the	DET
fbem-9134	12	17	management	management	NOUN
fbem-9134	12	18	functions	function	NOUN
fbem-9134	12	19	of	of	ADP
fbem-9134	12	20	the	the	DET
fbem-9134	12	21	corporate	corporate	ADJ
fbem-9134	12	22	administrative	administrative	ADJ
fbem-9134	12	23	departments	department	NOUN
fbem-9134	12	24	are	be	AUX
fbem-9134	12	25	also	also	ADV
fbem-9134	12	26	continuously	continuously	ADV
fbem-9134	12	27	extended	extend	VERB
fbem-9134	12	28	and	and	CCONJ
fbem-9134	12	29	expanded	expand	VERB
fbem-9134	12	30	,	,	PUNCT
fbem-9134	12	31	and	and	CCONJ
fbem-9134	12	32	various	various	ADJ
fbem-9134	12	33	expenses	expense	NOUN
fbem-9134	12	34	incurred	incur	VERB
fbem-9134	12	35	have	have	AUX
fbem-9134	12	36	also	also	ADV
fbem-9134	12	37	increased	increase	VERB
fbem-9134	12	38	rapidly	rapidly	ADV
fbem-9134	12	39	.	.	PUNCT
fbem-9134	13	1	as	as	ADP
fbem-9134	13	2	an	an	DET
fbem-9134	13	3	important	important	ADJ
fbem-9134	13	4	component	component	NOUN
fbem-9134	13	5	of	of	ADP
fbem-9134	13	6	enterprise	enterprise	NOUN
fbem-9134	13	7	period	period	NOUN
fbem-9134	13	8	expenses	expense	NOUN
fbem-9134	13	9	,	,	PUNCT
fbem-9134	13	10	management	management	NOUN
fbem-9134	13	11	expenses	expense	NOUN
fbem-9134	13	12	have	have	AUX
fbem-9134	13	13	attracted	attract	VERB
fbem-9134	13	14	more	more	ADJ
fbem-9134	13	15	and	and	CCONJ
fbem-9134	13	16	more	more	ADJ
fbem-9134	13	17	attention	attention	NOUN
fbem-9134	13	18	from	from	ADP
fbem-9134	13	19	modern	modern	ADJ
fbem-9134	13	20	enterprises	enterprise	NOUN
fbem-9134	13	21	.	.	PUNCT
fbem-9134	14	1	how	how	SCONJ
fbem-9134	14	2	to	to	PART
fbem-9134	14	3	control	control	VERB
fbem-9134	14	4	management	management	NOUN
fbem-9134	14	5	expenses	expense	NOUN
fbem-9134	14	6	has	have	AUX
fbem-9134	14	7	also	also	ADV
fbem-9134	14	8	become	become	VERB
fbem-9134	14	9	the	the	DET
fbem-9134	14	10	key	key	ADJ
fbem-9134	14	11	task	task	NOUN
fbem-9134	14	12	of	of	ADP
fbem-9134	14	13	enterprise	enterprise	NOUN
fbem-9134	14	14	cost	cost	NOUN
fbem-9134	14	15	and	and	CCONJ
fbem-9134	14	16	expense	expense	NOUN
fbem-9134	14	17	control	control	NOUN
fbem-9134	14	18	.	.	PUNCT
fbem-9134	15	1	the	the	DET
fbem-9134	15	2	reduction	reduction	NOUN
fbem-9134	15	3	of	of	ADP
fbem-9134	15	4	management	management	NOUN
fbem-9134	15	5	costs	cost	NOUN
fbem-9134	15	6	has	have	AUX
fbem-9134	15	7	also	also	ADV
fbem-9134	15	8	become	become	VERB
fbem-9134	15	9	the	the	DET
fbem-9134	15	10	most	most	ADV
fbem-9134	15	11	important	important	ADJ
fbem-9134	15	12	means	mean	NOUN
fbem-9134	15	13	for	for	ADP
fbem-9134	15	14	corporate	corporate	ADJ
fbem-9134	15	15	shareholders	shareholder	NOUN
fbem-9134	15	16	and	and	CCONJ
fbem-9134	15	17	management	management	NOUN
fbem-9134	15	18	to	to	PART
fbem-9134	15	19	achieve	achieve	VERB
fbem-9134	15	20	corporate	corporate	ADJ
fbem-9134	15	21	goals	goal	NOUN
fbem-9134	15	22	,	,	PUNCT
fbem-9134	15	23	which	which	PRON
fbem-9134	15	24	is	be	AUX
fbem-9134	15	25	of	of	ADP
fbem-9134	15	26	great	great	ADJ
fbem-9134	15	27	significance	significance	NOUN
fbem-9134	15	28	for	for	ADP
fbem-9134	15	29	improving	improve	VERB
fbem-9134	15	30	corporate	corporate	ADJ
fbem-9134	15	31	profits	profit	NOUN
fbem-9134	15	32	and	and	CCONJ
fbem-9134	15	33	achieving	achieve	VERB
fbem-9134	15	34	corporate	corporate	ADJ
fbem-9134	15	35	economic	economic	ADJ
fbem-9134	15	36	benefits	benefit	NOUN
fbem-9134	15	37	.	.	PUNCT
fbem-9134	16	1	in	in	ADP
fbem-9134	16	2	the	the	DET
fbem-9134	16	3	information	information	NOUN
fbem-9134	16	4	society	society	NOUN
fbem-9134	16	5	and	and	CCONJ
fbem-9134	16	6	digital	digital	PROPN
fbem-9134	16	7	era	era	NOUN
fbem-9134	16	8	,	,	PUNCT
fbem-9134	16	9	the	the	DET
fbem-9134	16	10	information	information	NOUN
fbem-9134	16	11	construction	construction	NOUN
fbem-9134	16	12	of	of	ADP
fbem-9134	16	13	the	the	DET
fbem-9134	16	14	enterprise	enterprise	NOUN
fbem-9134	16	15	internal	internal	ADJ
fbem-9134	16	16	control	control	NOUN
fbem-9134	16	17	framework	framework	NOUN
fbem-9134	16	18	is	be	AUX
fbem-9134	16	19	particularly	particularly	ADV
fbem-9134	16	20	important	important	ADJ
fbem-9134	16	21	for	for	SCONJ
fbem-9134	16	22	enterprises	enterprise	NOUN
fbem-9134	16	23	to	to	PART
fbem-9134	16	24	enhance	enhance	VERB
fbem-9134	16	25	their	their	PRON
fbem-9134	16	26	endogenous	endogenous	ADJ
fbem-9134	16	27	dynamics	dynamic	NOUN
fbem-9134	16	28	and	and	CCONJ
fbem-9134	16	29	improve	improve	VERB
fbem-9134	16	30	their	their	PRON
fbem-9134	16	31	management	management	NOUN
fbem-9134	16	32	efficiency	efficiency	NOUN
fbem-9134	16	33	.	.	PUNCT
fbem-9134	17	1	in	in	ADP
fbem-9134	17	2	order	order	NOUN
fbem-9134	17	3	to	to	PART
fbem-9134	17	4	achieve	achieve	VERB
fbem-9134	17	5	increasingly	increasingly	ADV
fbem-9134	17	6	powerful	powerful	ADJ
fbem-9134	17	7	control	control	NOUN
fbem-9134	17	8	functions	function	NOUN
fbem-9134	17	9	and	and	CCONJ
fbem-9134	17	10	build	build	VERB
fbem-9134	17	11	an	an	DET
fbem-9134	17	12	overall	overall	ADJ
fbem-9134	17	13	framework	framework	NOUN
fbem-9134	17	14	for	for	ADP
fbem-9134	17	15	efficient	efficient	ADJ
fbem-9134	17	16	internal	internal	ADJ
fbem-9134	17	17	control	control	NOUN
fbem-9134	17	18	enterprises	enterprise	NOUN
fbem-9134	17	19	,	,	PUNCT
fbem-9134	17	20	it	it	PRON
fbem-9134	17	21	is	be	AUX
fbem-9134	17	22	necessary	necessary	ADJ
fbem-9134	17	23	to	to	PART
fbem-9134	17	24	rely	rely	VERB
fbem-9134	17	25	on	on	ADP
fbem-9134	17	26	scientific	scientific	ADJ
fbem-9134	17	27	and	and	CCONJ
fbem-9134	17	28	precise	precise	ADJ
fbem-9134	17	29	control	control	NOUN
fbem-9134	17	30	tools	tool	NOUN
fbem-9134	17	31	and	and	CCONJ
fbem-9134	17	32	efficient	efficient	ADJ
fbem-9134	17	33	operation	operation	NOUN
fbem-9134	17	34	mechanisms	mechanism	NOUN
fbem-9134	17	35	.	.	PUNCT
fbem-9134	18	1	therefore	therefore	ADV
fbem-9134	18	2	,	,	PUNCT
fbem-9134	18	3	it	it	PRON
fbem-9134	18	4	is	be	AUX
fbem-9134	18	5	necessary	necessary	ADJ
fbem-9134	18	6	to	to	PART
fbem-9134	18	7	analyze	analyze	VERB
fbem-9134	18	8	the	the	DET
fbem-9134	18	9	current	current	ADJ
fbem-9134	18	10	situation	situation	NOUN
fbem-9134	18	11	of	of	ADP
fbem-9134	18	12	the	the	DET
fbem-9134	18	13	internal	internal	ADJ
fbem-9134	18	14	control	control	NOUN
fbem-9134	18	15	framework	framework	NOUN
fbem-9134	18	16	of	of	ADP
fbem-9134	18	17	the	the	DET
fbem-9134	18	18	enterprise	enterprise	NOUN
fbem-9134	18	19	in	in	ADP
fbem-9134	18	20	the	the	DET
fbem-9134	18	21	information	information	NOUN
fbem-9134	18	22	environment	environment	NOUN
fbem-9134	18	23	and	and	CCONJ
fbem-9134	18	24	propose	propose	VERB
fbem-9134	18	25	the	the	DET
fbem-9134	18	26	corresponding	correspond	VERB
fbem-9134	18	27	construction	construction	NOUN
fbem-9134	18	28	process	process	NOUN
fbem-9134	18	29	as	as	ADP
fbem-9134	18	30	the	the	DET
fbem-9134	18	31	enterprise	enterprise	NOUN
fbem-9134	18	32	management	management	NOUN
fbem-9134	18	33	plan	plan	NOUN
fbem-9134	18	34	.	.	PUNCT
fbem-9134	19	1	2	2	X
fbem-9134	19	2	.	.	X
fbem-9134	19	3	literature	literature	NOUN
fbem-9134	19	4	review	review	VERB
fbem-9134	19	5	2.1	2.1	NUM
fbem-9134	19	6	.	.	PUNCT
fbem-9134	20	1	the	the	DET
fbem-9134	20	2	job	job	NOUN
fbem-9134	20	3	fraud	fraud	NOUN
fbem-9134	20	4	governance	governance	NOUN
fbem-9134	20	5	issues	issue	NOUN
fbem-9134	20	6	have	have	AUX
fbem-9134	20	7	long	long	ADV
fbem-9134	20	8	been	be	AUX
fbem-9134	20	9	one	one	NUM
fbem-9134	20	10	of	of	ADP
fbem-9134	20	11	the	the	DET
fbem-9134	20	12	most	most	ADV
fbem-9134	20	13	important	important	ADJ
fbem-9134	20	14	areas	area	NOUN
fbem-9134	20	15	of	of	ADP
fbem-9134	20	16	corporate	corporate	ADJ
fbem-9134	20	17	development	development	NOUN
fbem-9134	20	18	,	,	PUNCT
fbem-9134	20	19	and	and	CCONJ
fbem-9134	20	20	accountability	accountability	NOUN
fbem-9134	20	21	is	be	AUX
fbem-9134	20	22	even	even	ADV
fbem-9134	20	23	more	more	ADV
fbem-9134	20	24	important	important	ADJ
fbem-9134	20	25	at	at	ADP
fbem-9134	20	26	a	a	DET
fbem-9134	20	27	time	time	NOUN
fbem-9134	20	28	when	when	SCONJ
fbem-9134	20	29	companies	company	NOUN
fbem-9134	20	30	are	be	AUX
fbem-9134	20	31	increasingly	increasingly	ADV
fbem-9134	20	32	worried	worried	ADJ
fbem-9134	20	33	about	about	ADP
fbem-9134	20	34	the	the	DET
fbem-9134	20	35	occurrence	occurrence	NOUN
fbem-9134	20	36	of	of	ADP
fbem-9134	20	37	wrongdoing	wrongdoing	NOUN
fbem-9134	20	38	.	.	PUNCT
fbem-9134	21	1	a	a	DET
fbem-9134	21	2	common	common	ADJ
fbem-9134	21	3	trend	trend	NOUN
fbem-9134	21	4	in	in	ADP
fbem-9134	21	5	many	many	ADJ
fbem-9134	21	6	kinds	kind	NOUN
fbem-9134	21	7	of	of	ADP
fbem-9134	21	8	literature	literature	NOUN
fbem-9134	21	9	is	be	AUX
fbem-9134	21	10	to	to	PART
fbem-9134	21	11	define	define	VERB
fbem-9134	21	12	accountability	accountability	NOUN
fbem-9134	21	13	through	through	ADP
fbem-9134	21	14	principal	principal	ADJ
fbem-9134	21	15	-	-	PUNCT
fbem-9134	21	16	agent	agent	NOUN
fbem-9134	22	1	models.as	models.as	NOUN
fbem-9134	22	2	one	one	NUM
fbem-9134	22	3	of	of	ADP
fbem-9134	22	4	the	the	DET
fbem-9134	22	5	effective	effective	ADJ
fbem-9134	22	6	ways	way	NOUN
fbem-9134	22	7	to	to	PART
fbem-9134	22	8	improve	improve	VERB
fbem-9134	22	9	the	the	DET
fbem-9134	22	10	modern	modern	ADJ
fbem-9134	22	11	company	company	NOUN
fbem-9134	22	12	system	system	NOUN
fbem-9134	22	13	,	,	PUNCT
fbem-9134	22	14	internal	internal	ADJ
fbem-9134	22	15	control	control	NOUN
fbem-9134	22	16	plays	play	VERB
fbem-9134	22	17	an	an	DET
fbem-9134	22	18	important	important	ADJ
fbem-9134	22	19	role	role	NOUN
fbem-9134	22	20	in	in	ADP
fbem-9134	22	21	improving	improve	VERB
fbem-9134	22	22	the	the	DET
fbem-9134	22	23	operation	operation	NOUN
fbem-9134	22	24	and	and	CCONJ
fbem-9134	22	25	management	management	NOUN
fbem-9134	22	26	level	level	NOUN
fbem-9134	22	27	of	of	ADP
fbem-9134	22	28	listed	list	VERB
fbem-9134	22	29	companies	company	NOUN
fbem-9134	22	30	and	and	CCONJ
fbem-9134	22	31	avoiding	avoid	VERB
fbem-9134	22	32	risks	risk	NOUN
fbem-9134	22	33	(	(	PUNCT
fbem-9134	22	34	hou	hou	PROPN
fbem-9134	22	35	baoliang	baoliang	PROPN
fbem-9134	22	36	,	,	PUNCT
fbem-9134	22	37	2014	2014	NUM
fbem-9134	22	38	)	)	PUNCT
fbem-9134	22	39	.	.	PUNCT
fbem-9134	23	1	the	the	DET
fbem-9134	23	2	job	job	NOUN
fbem-9134	23	3	fraud	fraud	NOUN
fbem-9134	23	4	case	case	NOUN
fbem-9134	23	5	of	of	ADP
fbem-9134	23	6	societe	societe	ADJ
fbem-9134	23	7	generale	generale	NOUN
fbem-9134	23	8	in	in	ADP
fbem-9134	23	9	2008	2008	NUM
fbem-9134	23	10	has	have	AUX
fbem-9134	23	11	sounded	sound	VERB
fbem-9134	23	12	the	the	DET
fbem-9134	23	13	alarm	alarm	NOUN
fbem-9134	23	14	for	for	ADP
fbem-9134	23	15	all	all	DET
fbem-9134	23	16	companies	company	NOUN
fbem-9134	23	17	.	.	PUNCT
fbem-9134	24	1	the	the	DET
fbem-9134	24	2	characteristics	characteristic	NOUN
fbem-9134	24	3	of	of	ADP
fbem-9134	24	4	job	job	NOUN
fbem-9134	24	5	fraud	fraud	NOUN
fbem-9134	24	6	,	,	PUNCT
fbem-9134	24	7	such	such	ADJ
fbem-9134	24	8	as	as	ADP
fbem-9134	24	9	high	high	ADJ
fbem-9134	24	10	incidence	incidence	NOUN
fbem-9134	24	11	,	,	PUNCT
fbem-9134	24	12	high	high	ADJ
fbem-9134	24	13	harm	harm	NOUN
fbem-9134	24	14	,	,	PUNCT
fbem-9134	24	15	various	various	ADJ
fbem-9134	24	16	forms	form	NOUN
fbem-9134	24	17	,	,	PUNCT
fbem-9134	24	18	and	and	CCONJ
fbem-9134	24	19	complex	complex	ADJ
fbem-9134	24	20	causes	cause	NOUN
fbem-9134	24	21	,	,	PUNCT
fbem-9134	24	22	require	require	VERB
fbem-9134	24	23	all	all	DET
fbem-9134	24	24	enterprises	enterprise	NOUN
fbem-9134	24	25	to	to	PART
fbem-9134	24	26	actively	actively	ADV
fbem-9134	24	27	respond	respond	VERB
fbem-9134	24	28	.	.	PUNCT
fbem-9134	25	1	this	this	DET
fbem-9134	25	2	case	case	NOUN
fbem-9134	25	3	shows	show	VERB
fbem-9134	25	4	that	that	SCONJ
fbem-9134	25	5	effective	effective	ADJ
fbem-9134	25	6	internal	internal	ADJ
fbem-9134	25	7	control	control	NOUN
fbem-9134	25	8	is	be	AUX
fbem-9134	25	9	the	the	DET
fbem-9134	25	10	key	key	NOUN
fbem-9134	25	11	to	to	ADP
fbem-9134	25	12	preventing	prevent	VERB
fbem-9134	25	13	job	job	NOUN
fbem-9134	25	14	fraud	fraud	NOUN
fbem-9134	25	15	(	(	PUNCT
fbem-9134	25	16	he	he	PRON
fbem-9134	25	17	yu	yu	PROPN
fbem-9134	25	18	,	,	PUNCT
fbem-9134	25	19	2009	2009	NUM
fbem-9134	25	20	)	)	PUNCT
fbem-9134	25	21	.	.	PUNCT
fbem-9134	26	1	the	the	DET
fbem-9134	26	2	loss	loss	NOUN
fbem-9134	26	3	of	of	ADP
fbem-9134	26	4	this	this	DET
fbem-9134	26	5	kind	kind	NOUN
fbem-9134	26	6	of	of	ADP
fbem-9134	26	7	workplace	workplace	NOUN
fbem-9134	26	8	fraud	fraud	NOUN
fbem-9134	26	9	to	to	ADP
fbem-9134	26	10	the	the	DET
fbem-9134	26	11	company	company	NOUN
fbem-9134	26	12	is	be	AUX
fbem-9134	26	13	unpredictable	unpredictable	ADJ
fbem-9134	26	14	,	,	PUNCT
fbem-9134	26	15	and	and	CCONJ
fbem-9134	26	16	it	it	PRON
fbem-9134	26	17	will	will	AUX
fbem-9134	26	18	undoubtedly	undoubtedly	ADV
fbem-9134	26	19	bring	bring	VERB
fbem-9134	26	20	about	about	ADP
fbem-9134	26	21	a	a	DET
fbem-9134	26	22	sharp	sharp	ADJ
fbem-9134	26	23	increase	increase	NOUN
fbem-9134	26	24	in	in	ADP
fbem-9134	26	25	management	management	NOUN
fbem-9134	26	26	costs	cost	NOUN
fbem-9134	26	27	.	.	PUNCT
fbem-9134	27	1	2.2	2.2	NUM
fbem-9134	27	2	.	.	PUNCT
fbem-9134	27	3	corruption	corruption	NOUN
fbem-9134	27	4	in	in	ADP
fbem-9134	27	5	chinese	chinese	ADJ
fbem-9134	27	6	large	large	ADJ
fbem-9134	27	7	state	state	NOUN
fbem-9134	27	8	-	-	PUNCT
fbem-9134	27	9	owned	own	VERB
fbem-9134	27	10	enterprises	enterprise	NOUN
fbem-9134	27	11	china	china	PROPN
fbem-9134	27	12	is	be	AUX
fbem-9134	27	13	a	a	DET
fbem-9134	27	14	relational	relational	ADJ
fbem-9134	27	15	society	society	NOUN
fbem-9134	27	16	,	,	PUNCT
fbem-9134	27	17	and	and	CCONJ
fbem-9134	27	18	the	the	DET
fbem-9134	27	19	establishment	establishment	NOUN
fbem-9134	27	20	of	of	ADP
fbem-9134	27	21	98	98	NUM
fbem-9134	27	22	business	business	NOUN
fbem-9134	27	23	entertainment	entertainment	NOUN
fbem-9134	27	24	fees	fee	NOUN
fbem-9134	27	25	is	be	AUX
fbem-9134	27	26	conducive	conducive	ADJ
fbem-9134	27	27	to	to	ADP
fbem-9134	27	28	cooperation	cooperation	NOUN
fbem-9134	27	29	with	with	ADP
fbem-9134	27	30	partners	partner	NOUN
fbem-9134	27	31	and	and	CCONJ
fbem-9134	27	32	government	government	NOUN
fbem-9134	27	33	officials	official	NOUN
fbem-9134	27	34	.	.	PUNCT
fbem-9134	28	1	but	but	CCONJ
fbem-9134	28	2	business	business	NOUN
fbem-9134	28	3	entertainment	entertainment	NOUN
fbem-9134	28	4	may	may	AUX
fbem-9134	28	5	also	also	ADV
fbem-9134	28	6	produce	produce	VERB
fbem-9134	28	7	a	a	DET
fbem-9134	28	8	kind	kind	NOUN
fbem-9134	28	9	of	of	ADP
fbem-9134	28	10	agency	agency	NOUN
fbem-9134	28	11	cost	cost	NOUN
fbem-9134	28	12	that	that	PRON
fbem-9134	28	13	is	be	AUX
fbem-9134	28	14	opposite	opposite	ADJ
fbem-9134	28	15	to	to	ADP
fbem-9134	28	16	production	production	NOUN
fbem-9134	28	17	and	and	CCONJ
fbem-9134	28	18	worthless	worthless	ADJ
fbem-9134	28	19	output.chen	output.chen	PRON
fbem-9134	28	20	donghua	donghua	PROPN
fbem-9134	28	21	et	et	PROPN
fbem-9134	28	22	al	al	PROPN
fbem-9134	28	23	.	.	PROPN
fbem-9134	29	1	(	(	PUNCT
fbem-9134	29	2	2010	2010	NUM
fbem-9134	29	3	)	)	PUNCT
fbem-9134	29	4	pointed	point	VERB
fbem-9134	29	5	out	out	ADP
fbem-9134	29	6	that	that	SCONJ
fbem-9134	29	7	if	if	SCONJ
fbem-9134	29	8	the	the	DET
fbem-9134	29	9	on	on	ADP
fbem-9134	29	10	-	-	PUNCT
fbem-9134	29	11	the	the	DET
fbem-9134	29	12	-	-	PUNCT
fbem-9134	29	13	job	job	NOUN
fbem-9134	29	14	consumption	consumption	NOUN
fbem-9134	29	15	,	,	PUNCT
fbem-9134	29	16	including	include	VERB
fbem-9134	29	17	business	business	NOUN
fbem-9134	29	18	entertainment	entertainment	NOUN
fbem-9134	29	19	expenses	expense	NOUN
fbem-9134	29	20	,	,	PUNCT
fbem-9134	29	21	is	be	AUX
fbem-9134	29	22	not	not	PART
fbem-9134	29	23	well	well	ADV
fbem-9134	29	24	controlled	control	VERB
fbem-9134	29	25	,	,	PUNCT
fbem-9134	29	26	the	the	DET
fbem-9134	29	27	agent	agent	NOUN
fbem-9134	29	28	may	may	AUX
fbem-9134	29	29	overspend	overspend	VERB
fbem-9134	29	30	in	in	ADP
fbem-9134	29	31	pursuit	pursuit	NOUN
fbem-9134	29	32	of	of	ADP
fbem-9134	29	33	private	private	ADJ
fbem-9134	29	34	income	income	NOUN
fbem-9134	29	35	,	,	PUNCT
fbem-9134	29	36	which	which	PRON
fbem-9134	29	37	will	will	AUX
fbem-9134	29	38	lead	lead	VERB
fbem-9134	29	39	to	to	ADP
fbem-9134	29	40	high	high	ADJ
fbem-9134	29	41	agency	agency	NOUN
fbem-9134	29	42	costs	cost	NOUN
fbem-9134	29	43	.	.	PUNCT
fbem-9134	30	1	regarding	regard	VERB
fbem-9134	30	2	the	the	DET
fbem-9134	30	3	impact	impact	NOUN
fbem-9134	30	4	of	of	ADP
fbem-9134	30	5	internal	internal	ADJ
fbem-9134	30	6	control	control	NOUN
fbem-9134	30	7	on	on	ADP
fbem-9134	30	8	business	business	NOUN
fbem-9134	30	9	expenses	expense	NOUN
fbem-9134	30	10	of	of	ADP
fbem-9134	30	11	enterprises	enterprise	NOUN
fbem-9134	30	12	,	,	PUNCT
fbem-9134	30	13	some	some	DET
fbem-9134	30	14	scholars	scholar	NOUN
fbem-9134	30	15	have	have	AUX
fbem-9134	30	16	put	put	VERB
fbem-9134	30	17	forward	forward	ADV
fbem-9134	30	18	supplementary	supplementary	ADJ
fbem-9134	30	19	studies	study	NOUN
fbem-9134	30	20	on	on	ADP
fbem-9134	30	21	the	the	DET
fbem-9134	30	22	nature	nature	NOUN
fbem-9134	30	23	of	of	ADP
fbem-9134	30	24	the	the	DET
fbem-9134	30	25	enterprise	enterprise	NOUN
fbem-9134	30	26	and	and	CCONJ
fbem-9134	30	27	the	the	DET
fbem-9134	30	28	power	power	NOUN
fbem-9134	30	29	of	of	ADP
fbem-9134	30	30	executives	executive	NOUN
fbem-9134	30	31	.	.	PUNCT
fbem-9134	31	1	high	high	ADJ
fbem-9134	31	2	-	-	PUNCT
fbem-9134	31	3	quality	quality	NOUN
fbem-9134	31	4	internal	internal	ADJ
fbem-9134	31	5	control	control	NOUN
fbem-9134	31	6	significantly	significantly	ADV
fbem-9134	31	7	reduces	reduce	VERB
fbem-9134	31	8	the	the	DET
fbem-9134	31	9	extent	extent	NOUN
fbem-9134	31	10	of	of	ADP
fbem-9134	31	11	excessive	excessive	ADJ
fbem-9134	31	12	inservice	inservice	NOUN
fbem-9134	31	13	consumption	consumption	NOUN
fbem-9134	31	14	of	of	ADP
fbem-9134	31	15	listed	list	VERB
fbem-9134	31	16	companies	company	NOUN
fbem-9134	31	17	,	,	PUNCT
fbem-9134	31	18	and	and	CCONJ
fbem-9134	31	19	the	the	DET
fbem-9134	31	20	inhibitory	inhibitory	ADJ
fbem-9134	31	21	effect	effect	NOUN
fbem-9134	31	22	of	of	ADP
fbem-9134	31	23	internal	internal	ADJ
fbem-9134	31	24	control	control	NOUN
fbem-9134	31	25	on	on	ADP
fbem-9134	31	26	excessive	excessive	ADJ
fbem-9134	31	27	in	in	ADP
fbem-9134	31	28	-	-	PUNCT
fbem-9134	31	29	service	service	NOUN
fbem-9134	31	30	consumption	consumption	NOUN
fbem-9134	31	31	in	in	ADP
fbem-9134	31	32	state	state	NOUN
fbem-9134	31	33	-	-	PUNCT
fbem-9134	31	34	owned	own	VERB
fbem-9134	31	35	listed	list	VERB
fbem-9134	31	36	companies	company	NOUN
fbem-9134	31	37	is	be	AUX
fbem-9134	31	38	more	more	ADV
fbem-9134	31	39	obvious	obvious	ADJ
fbem-9134	31	40	(	(	PUNCT
fbem-9134	31	41	mou	mou	PROPN
fbem-9134	31	42	shaohong	shaohong	PROPN
fbem-9134	31	43	,	,	PUNCT
fbem-9134	31	44	li	li	PROPN
fbem-9134	31	45	qihang	qihang	PROPN
fbem-9134	31	46	,	,	PUNCT
fbem-9134	31	47	chen	chen	PROPN
fbem-9134	31	48	hanwen	hanwen	PROPN
fbem-9134	31	49	,	,	PUNCT
fbem-9134	31	50	2016	2016	NUM
fbem-9134	31	51	)	)	PUNCT
fbem-9134	31	52	.	.	PUNCT
fbem-9134	32	1	the	the	DET
fbem-9134	32	2	research	research	NOUN
fbem-9134	32	3	shows	show	VERB
fbem-9134	32	4	that	that	SCONJ
fbem-9134	32	5	internal	internal	ADJ
fbem-9134	32	6	control	control	NOUN
fbem-9134	32	7	is	be	AUX
fbem-9134	32	8	negatively	negatively	ADV
fbem-9134	32	9	related	relate	VERB
fbem-9134	32	10	to	to	ADP
fbem-9134	32	11	the	the	DET
fbem-9134	32	12	hidden	hide	VERB
fbem-9134	32	13	corruption	corruption	NOUN
fbem-9134	32	14	of	of	ADP
fbem-9134	32	15	executives	executive	NOUN
fbem-9134	32	16	.	.	PUNCT
fbem-9134	33	1	as	as	ADP
fbem-9134	33	2	the	the	DET
fbem-9134	33	3	internal	internal	ADJ
fbem-9134	33	4	management	management	NOUN
fbem-9134	33	5	mechanism	mechanism	NOUN
fbem-9134	33	6	of	of	ADP
fbem-9134	33	7	state	state	NOUN
fbem-9134	33	8	-	-	PUNCT
fbem-9134	33	9	owned	own	VERB
fbem-9134	33	10	enterprises	enterprise	NOUN
fbem-9134	33	11	,	,	PUNCT
fbem-9134	33	12	internal	internal	ADJ
fbem-9134	33	13	control	control	NOUN
fbem-9134	33	14	can	can	AUX
fbem-9134	33	15	supervise	supervise	VERB
fbem-9134	33	16	the	the	DET
fbem-9134	33	17	hidden	hide	VERB
fbem-9134	33	18	corruption	corruption	NOUN
fbem-9134	33	19	of	of	ADP
fbem-9134	33	20	executives	executive	NOUN
fbem-9134	33	21	(	(	PUNCT
fbem-9134	33	22	fu	fu	PROPN
fbem-9134	33	23	chao.2018	chao.2018	PROPN
fbem-9134	33	24	)	)	PUNCT
fbem-9134	33	25	.	.	PUNCT
fbem-9134	34	1	in	in	ADP
fbem-9134	34	2	addition	addition	NOUN
fbem-9134	34	3	,	,	PUNCT
fbem-9134	34	4	existing	exist	VERB
fbem-9134	34	5	empirical	empirical	ADJ
fbem-9134	34	6	studies	study	NOUN
fbem-9134	34	7	have	have	AUX
fbem-9134	34	8	also	also	ADV
fbem-9134	34	9	found	find	VERB
fbem-9134	34	10	that	that	SCONJ
fbem-9134	34	11	the	the	PRON
fbem-9134	34	12	greater	great	ADJ
fbem-9134	34	13	the	the	DET
fbem-9134	34	14	power	power	NOUN
fbem-9134	34	15	of	of	ADP
fbem-9134	34	16	management	management	NOUN
fbem-9134	34	17	,	,	PUNCT
fbem-9134	34	18	the	the	DET
fbem-9134	34	19	more	more	ADV
fbem-9134	34	20	serious	serious	ADJ
fbem-9134	34	21	they	they	PRON
fbem-9134	34	22	use	use	VERB
fbem-9134	34	23	their	their	PRON
fbem-9134	34	24	extravagant	extravagant	ADJ
fbem-9134	34	25	on	on	ADP
fbem-9134	34	26	-	-	PUNCT
fbem-9134	34	27	the	the	DET
fbem-9134	34	28	-	-	PUNCT
fbem-9134	34	29	job	job	NOUN
fbem-9134	34	30	consumption	consumption	NOUN
fbem-9134	34	31	to	to	PART
fbem-9134	34	32	implement	implement	VERB
fbem-9134	34	33	power	power	NOUN
fbem-9134	34	34	rent	rent	NOUN
fbem-9134	34	35	-	-	PUNCT
fbem-9134	34	36	seeking	seeking	NOUN
fbem-9134	34	37	(	(	PUNCT
fbem-9134	34	38	lu	lu	PROPN
fbem-9134	34	39	rui	rui	PROPN
fbem-9134	34	40	et	et	PROPN
fbem-9134	34	41	al	al	PROPN
fbem-9134	34	42	.	.	PROPN
fbem-9134	34	43	,	,	PUNCT
fbem-9134	34	44	2008	2008	NUM
fbem-9134	34	45	)	)	PUNCT
fbem-9134	34	46	.	.	PUNCT
fbem-9134	35	1	2.3	2.3	NUM
fbem-9134	35	2	.	.	PUNCT
fbem-9134	36	1	internal	internal	ADJ
fbem-9134	36	2	control	control	PROPN
fbem-9134	36	3	the	the	DET
fbem-9134	36	4	impact	impact	NOUN
fbem-9134	36	5	of	of	ADP
fbem-9134	36	6	internal	internal	ADJ
fbem-9134	36	7	control	control	NOUN
fbem-9134	36	8	on	on	ADP
fbem-9134	36	9	r&d	r&d	NOUN
fbem-9134	36	10	scholars	scholar	NOUN
fbem-9134	36	11	at	at	ADP
fbem-9134	36	12	home	home	ADV
fbem-9134	36	13	and	and	CCONJ
fbem-9134	36	14	abroad	abroad	ADV
fbem-9134	36	15	hold	hold	VERB
fbem-9134	36	16	two	two	NUM
fbem-9134	36	17	different	different	ADJ
fbem-9134	36	18	views	view	NOUN
fbem-9134	36	19	.	.	PUNCT
fbem-9134	37	1	some	some	DET
fbem-9134	37	2	scholars	scholar	NOUN
fbem-9134	37	3	believe	believe	VERB
fbem-9134	37	4	that	that	SCONJ
fbem-9134	37	5	internal	internal	ADJ
fbem-9134	37	6	control	control	NOUN
fbem-9134	37	7	will	will	AUX
fbem-9134	37	8	have	have	VERB
fbem-9134	37	9	a	a	DET
fbem-9134	37	10	positive	positive	ADJ
fbem-9134	37	11	effect	effect	NOUN
fbem-9134	37	12	on	on	ADP
fbem-9134	37	13	corporate	corporate	ADJ
fbem-9134	37	14	r&d	r&d	NOUN
fbem-9134	37	15	investment	investment	NOUN
fbem-9134	37	16	.	.	PUNCT
fbem-9134	38	1	simons	simon	NOUN
fbem-9134	38	2	(	(	PUNCT
fbem-9134	38	3	1995	1995	NUM
fbem-9134	38	4	)	)	PUNCT
fbem-9134	38	5	was	be	AUX
fbem-9134	38	6	the	the	DET
fbem-9134	38	7	first	first	ADJ
fbem-9134	38	8	to	to	PART
fbem-9134	38	9	put	put	VERB
fbem-9134	38	10	forward	forward	ADP
fbem-9134	38	11	the	the	DET
fbem-9134	38	12	"	"	PUNCT
fbem-9134	38	13	internal	internal	ADJ
fbem-9134	38	14	control	control	NOUN
fbem-9134	38	15	promotion	promotion	NOUN
fbem-9134	38	16	theory	theory	NOUN
fbem-9134	38	17	"	"	PUNCT
fbem-9134	38	18	,	,	PUNCT
fbem-9134	38	19	and	and	CCONJ
fbem-9134	38	20	believed	believe	VERB
fbem-9134	38	21	that	that	SCONJ
fbem-9134	38	22	sound	sound	ADJ
fbem-9134	38	23	internal	internal	ADJ
fbem-9134	38	24	control	control	NOUN
fbem-9134	38	25	has	have	AUX
fbem-9134	38	26	"	"	PUNCT
fbem-9134	38	27	pioneering	pioneer	VERB
fbem-9134	38	28	and	and	CCONJ
fbem-9134	38	29	innovative	innovative	ADJ
fbem-9134	38	30	thinking	thinking	NOUN
fbem-9134	38	31	"	"	PUNCT
fbem-9134	38	32	.	.	PUNCT
fbem-9134	39	1	the	the	DET
fbem-9134	39	2	reason	reason	NOUN
fbem-9134	39	3	is	be	AUX
fbem-9134	39	4	that	that	SCONJ
fbem-9134	39	5	the	the	DET
fbem-9134	39	6	introduction	introduction	NOUN
fbem-9134	39	7	of	of	ADP
fbem-9134	39	8	an	an	DET
fbem-9134	39	9	internal	internal	ADJ
fbem-9134	39	10	control	control	NOUN
fbem-9134	39	11	system	system	NOUN
fbem-9134	39	12	can	can	AUX
fbem-9134	39	13	clearly	clearly	ADV
fbem-9134	39	14	position	position	VERB
fbem-9134	39	15	the	the	DET
fbem-9134	39	16	innovation	innovation	NOUN
fbem-9134	39	17	investment	investment	NOUN
fbem-9134	39	18	goals	goal	NOUN
fbem-9134	39	19	and	and	CCONJ
fbem-9134	39	20	the	the	DET
fbem-9134	39	21	planning	planning	NOUN
fbem-9134	39	22	structure	structure	NOUN
fbem-9134	39	23	process	process	NOUN
fbem-9134	39	24	,	,	PUNCT
fbem-9134	39	25	thereby	thereby	ADV
fbem-9134	39	26	having	have	VERB
fbem-9134	39	27	a	a	DET
fbem-9134	39	28	positive	positive	ADJ
fbem-9134	39	29	impact	impact	NOUN
fbem-9134	39	30	on	on	ADP
fbem-9134	39	31	innovation	innovation	NOUN
fbem-9134	39	32	investment	investment	NOUN
fbem-9134	39	33	(	(	PUNCT
fbem-9134	39	34	verona	verona	PROPN
fbem-9134	39	35	,	,	PUNCT
fbem-9134	39	36	1999	1999	NUM
fbem-9134	39	37	)	)	PUNCT
fbem-9134	39	38	.	.	PUNCT
fbem-9134	40	1	internal	internal	ADJ
fbem-9134	40	2	control	control	NOUN
fbem-9134	40	3	takes	take	VERB
fbem-9134	40	4	the	the	DET
fbem-9134	40	5	form	form	NOUN
fbem-9134	40	6	of	of	ADP
fbem-9134	40	7	a	a	DET
fbem-9134	40	8	system	system	NOUN
fbem-9134	40	9	to	to	PART
fbem-9134	40	10	suppress	suppress	VERB
fbem-9134	40	11	the	the	DET
fbem-9134	40	12	short	short	ADJ
fbem-9134	40	13	-	-	PUNCT
fbem-9134	40	14	sighted	sighted	ADJ
fbem-9134	40	15	behavior	behavior	NOUN
fbem-9134	40	16	of	of	ADP
fbem-9134	40	17	executives	executive	NOUN
fbem-9134	40	18	in	in	ADP
fbem-9134	40	19	investment	investment	NOUN
fbem-9134	40	20	decisionmaking	decisionmake	VERB
fbem-9134	40	21	through	through	ADP
fbem-9134	40	22	risk	risk	NOUN
fbem-9134	40	23	assessment	assessment	NOUN
fbem-9134	40	24	and	and	CCONJ
fbem-9134	40	25	executive	executive	ADJ
fbem-9134	40	26	incentive	incentive	NOUN
fbem-9134	40	27	systems	system	NOUN
fbem-9134	40	28	(	(	PUNCT
fbem-9134	40	29	li	li	PROPN
fbem-9134	40	30	wanfu	wanfu	PROPN
fbem-9134	40	31	et	et	PROPN
fbem-9134	40	32	al	al	PROPN
fbem-9134	40	33	.	.	PROPN
fbem-9134	40	34	,	,	PUNCT
fbem-9134	40	35	2011	2011	NUM
fbem-9134	40	36	)	)	PUNCT
fbem-9134	40	37	.	.	PUNCT
fbem-9134	41	1	some	some	DET
fbem-9134	41	2	scholars	scholar	NOUN
fbem-9134	41	3	believe	believe	VERB
fbem-9134	41	4	that	that	SCONJ
fbem-9134	41	5	internal	internal	ADJ
fbem-9134	41	6	control	control	NOUN
fbem-9134	41	7	will	will	AUX
fbem-9134	41	8	have	have	VERB
fbem-9134	41	9	a	a	DET
fbem-9134	41	10	negative	negative	ADJ
fbem-9134	41	11	effect	effect	NOUN
fbem-9134	41	12	on	on	ADP
fbem-9134	41	13	the	the	DET
fbem-9134	41	14	company	company	NOUN
fbem-9134	41	15	's	's	PART
fbem-9134	41	16	r&d	r&d	NOUN
fbem-9134	41	17	investment	investment	NOUN
fbem-9134	41	18	.	.	PUNCT
fbem-9134	42	1	kaplan	kaplan	PROPN
fbem-9134	42	2	and	and	CCONJ
fbem-9134	42	3	norton	norton	PROPN
fbem-9134	42	4	(	(	PUNCT
fbem-9134	42	5	1996	1996	NUM
fbem-9134	42	6	)	)	PUNCT
fbem-9134	42	7	first	first	ADV
fbem-9134	42	8	proposed	propose	VERB
fbem-9134	42	9	the	the	DET
fbem-9134	42	10	"	"	PUNCT
fbem-9134	42	11	internal	internal	ADJ
fbem-9134	42	12	control	control	NOUN
fbem-9134	42	13	paradox	paradox	NOUN
fbem-9134	42	14	"	"	PUNCT
fbem-9134	42	15	that	that	SCONJ
fbem-9134	42	16	internal	internal	ADJ
fbem-9134	42	17	control	control	NOUN
fbem-9134	42	18	may	may	AUX
fbem-9134	42	19	inhibit	inhibit	VERB
fbem-9134	42	20	innovation	innovation	NOUN
fbem-9134	42	21	investment	investment	NOUN
fbem-9134	42	22	.	.	PUNCT
fbem-9134	43	1	they	they	PRON
fbem-9134	43	2	believe	believe	VERB
fbem-9134	43	3	that	that	SCONJ
fbem-9134	43	4	innovation	innovation	NOUN
fbem-9134	43	5	is	be	AUX
fbem-9134	43	6	a	a	DET
fbem-9134	43	7	process	process	NOUN
fbem-9134	43	8	that	that	PRON
fbem-9134	43	9	requires	require	VERB
fbem-9134	43	10	constant	constant	ADJ
fbem-9134	43	11	trial	trial	NOUN
fbem-9134	43	12	and	and	CCONJ
fbem-9134	43	13	error	error	NOUN
fbem-9134	43	14	and	and	CCONJ
fbem-9134	43	15	is	be	AUX
fbem-9134	43	16	full	full	ADJ
fbem-9134	43	17	of	of	ADP
fbem-9134	43	18	uncertainty	uncertainty	NOUN
fbem-9134	43	19	.	.	PUNCT
fbem-9134	44	1	if	if	SCONJ
fbem-9134	44	2	the	the	DET
fbem-9134	44	3	company	company	NOUN
fbem-9134	44	4	places	place	VERB
fbem-9134	44	5	too	too	ADV
fbem-9134	44	6	much	much	ADJ
fbem-9134	44	7	emphasis	emphasis	NOUN
fbem-9134	44	8	on	on	ADP
fbem-9134	44	9	control	control	NOUN
fbem-9134	44	10	,	,	PUNCT
fbem-9134	44	11	formulate	formulate	VERB
fbem-9134	44	12	formal	formal	ADJ
fbem-9134	44	13	control	control	NOUN
fbem-9134	44	14	points	point	NOUN
fbem-9134	44	15	.	.	PUNCT
fbem-9134	45	1	,	,	PUNCT
fbem-9134	45	2	personnel	personnel	NOUN
fbem-9134	45	3	appraisal	appraisal	NOUN
fbem-9134	45	4	and	and	CCONJ
fbem-9134	45	5	evaluation	evaluation	NOUN
fbem-9134	45	6	standards	standard	NOUN
fbem-9134	45	7	may	may	AUX
fbem-9134	45	8	cause	cause	VERB
fbem-9134	45	9	the	the	DET
fbem-9134	45	10	entire	entire	ADJ
fbem-9134	45	11	organization	organization	NOUN
fbem-9134	45	12	to	to	PART
fbem-9134	45	13	fall	fall	VERB
fbem-9134	45	14	into	into	ADP
fbem-9134	45	15	rigid	rigid	ADJ
fbem-9134	45	16	conformity	conformity	NOUN
fbem-9134	45	17	and	and	CCONJ
fbem-9134	45	18	unwillingness	unwillingness	NOUN
fbem-9134	45	19	to	to	PART
fbem-9134	45	20	undertake	undertake	VERB
fbem-9134	45	21	risky	risky	ADJ
fbem-9134	45	22	innovative	innovative	ADJ
fbem-9134	45	23	activities	activity	NOUN
fbem-9134	45	24	.	.	PUNCT
fbem-9134	46	1	wu	wu	PROPN
fbem-9134	46	2	ning	ning	PROPN
fbem-9134	46	3	et	et	PROPN
fbem-9134	46	4	al	al	PROPN
fbem-9134	46	5	.	.	PROPN
fbem-9134	47	1	(	(	PUNCT
fbem-9134	47	2	2015	2015	NUM
fbem-9134	47	3	)	)	PUNCT
fbem-9134	47	4	there	there	PRON
fbem-9134	47	5	is	be	VERB
fbem-9134	47	6	a	a	DET
fbem-9134	47	7	significant	significant	ADJ
fbem-9134	47	8	negative	negative	ADJ
fbem-9134	47	9	correlation	correlation	NOUN
fbem-9134	47	10	between	between	ADP
fbem-9134	47	11	internal	internal	ADJ
fbem-9134	47	12	control	control	NOUN
fbem-9134	47	13	corporate	corporate	ADJ
fbem-9134	47	14	risk	risk	NOUN
fbem-9134	47	15	-	-	PUNCT
fbem-9134	47	16	taking	taking	NOUN
fbem-9134	47	17	,	,	PUNCT
fbem-9134	47	18	and	and	CCONJ
fbem-9134	47	19	this	this	DET
fbem-9134	47	20	relationship	relationship	NOUN
fbem-9134	47	21	is	be	AUX
fbem-9134	47	22	more	more	ADV
fbem-9134	47	23	sensitive	sensitive	ADJ
fbem-9134	47	24	in	in	ADP
fbem-9134	47	25	nonstate	nonstate	ADJ
fbem-9134	47	26	-	-	PUNCT
fbem-9134	47	27	owned	own	VERB
fbem-9134	47	28	enterprises	enterprise	NOUN
fbem-9134	47	29	,	,	PUNCT
fbem-9134	47	30	that	that	ADV
fbem-9134	47	31	is	is	ADV
fbem-9134	47	32	,	,	PUNCT
fbem-9134	47	33	internal	internal	ADJ
fbem-9134	47	34	control	control	NOUN
fbem-9134	47	35	inhibits	inhibit	VERB
fbem-9134	47	36	entrepreneurs	entrepreneur	NOUN
fbem-9134	47	37	’	’	PART
fbem-9134	47	38	adventurous	adventurous	ADJ
fbem-9134	47	39	spirit	spirit	NOUN
fbem-9134	47	40	and	and	CCONJ
fbem-9134	47	41	sense	sense	NOUN
fbem-9134	47	42	of	of	ADP
fbem-9134	47	43	risk	risk	NOUN
fbem-9134	47	44	-	-	PUNCT
fbem-9134	47	45	taking	taking	NOUN
fbem-9134	47	46	and	and	CCONJ
fbem-9134	47	47	hinders	hinder	VERB
fbem-9134	47	48	innovation	innovation	NOUN
fbem-9134	47	49	investment.thus	investment.thus	NOUN
fbem-9134	47	50	,	,	PUNCT
fbem-9134	47	51	managers	manager	NOUN
fbem-9134	47	52	engage	engage	VERB
fbem-9134	47	53	in	in	ADP
fbem-9134	47	54	unethical	unethical	ADJ
fbem-9134	47	55	behaviour	behaviour	NOUN
fbem-9134	47	56	to	to	PART
fbem-9134	47	57	ensure	ensure	VERB
fbem-9134	47	58	the	the	DET
fbem-9134	47	59	company	company	NOUN
fbem-9134	47	60	's	's	PART
fbem-9134	47	61	good	good	ADJ
fbem-9134	47	62	performance	performance	NOUN
fbem-9134	47	63	during	during	ADP
fbem-9134	47	64	their	their	PRON
fbem-9134	47	65	tenure	tenure	NOUN
fbem-9134	47	66	,	,	PUNCT
fbem-9134	47	67	such	such	ADJ
fbem-9134	47	68	as	as	ADP
fbem-9134	47	69	in	in	ADP
fbem-9134	47	70	ericsson	ericsson	PROPN
fbem-9134	47	71	's	's	PART
fbem-9134	47	72	bribery	bribery	NOUN
fbem-9134	47	73	incident	incident	NOUN
fbem-9134	47	74	.	.	PUNCT
fbem-9134	48	1	however	however	ADV
fbem-9134	48	2	,	,	PUNCT
fbem-9134	48	3	due	due	ADP
fbem-9134	48	4	to	to	ADP
fbem-9134	48	5	the	the	DET
fbem-9134	48	6	fact	fact	NOUN
fbem-9134	48	7	that	that	SCONJ
fbem-9134	48	8	the	the	DET
fbem-9134	48	9	bribery	bribery	NOUN
fbem-9134	48	10	incident	incident	NOUN
fbem-9134	48	11	will	will	AUX
fbem-9134	48	12	not	not	PART
fbem-9134	48	13	be	be	AUX
fbem-9134	48	14	carried	carry	VERB
fbem-9134	48	15	out	out	ADP
fbem-9134	48	16	with	with	ADP
fbem-9134	48	17	great	great	ADJ
fbem-9134	48	18	fanfare	fanfare	NOUN
fbem-9134	48	19	,	,	PUNCT
fbem-9134	48	20	shareholders	shareholder	NOUN
fbem-9134	48	21	can	can	AUX
fbem-9134	48	22	not	not	PART
fbem-9134	48	23	quickly	quickly	ADV
fbem-9134	48	24	hold	hold	VERB
fbem-9134	48	25	the	the	DET
fbem-9134	48	26	management	management	NOUN
fbem-9134	48	27	accountable	accountable	ADJ
fbem-9134	48	28	.	.	PUNCT
fbem-9134	49	1	3	3	X
fbem-9134	49	2	.	.	X
fbem-9134	49	3	construction	construction	NOUN
fbem-9134	49	4	of	of	ADP
fbem-9134	49	5	internal	internal	ADJ
fbem-9134	49	6	control	control	NOUN
fbem-9134	49	7	system	system	NOUN
fbem-9134	49	8	based	base	VERB
fbem-9134	49	9	on	on	ADP
fbem-9134	49	10	informatization	informatization	NOUN
fbem-9134	49	11	3.1	3.1	NUM
fbem-9134	49	12	.	.	PUNCT
fbem-9134	50	1	principles	principle	NOUN
fbem-9134	50	2	of	of	ADP
fbem-9134	50	3	internal	internal	ADJ
fbem-9134	50	4	control	control	NOUN
fbem-9134	50	5	information	information	NOUN
fbem-9134	50	6	system	system	NOUN
fbem-9134	50	7	construction	construction	NOUN
fbem-9134	50	8	3.1.1	3.1.1	NUM
fbem-9134	50	9	.	.	PUNCT
fbem-9134	51	1	overall	overall	ADJ
fbem-9134	51	2	planning	plan	VERB
fbem-9134	51	3	integrated	integrate	VERB
fbem-9134	51	4	planning	planning	NOUN
fbem-9134	51	5	includes	include	VERB
fbem-9134	51	6	two	two	NUM
fbem-9134	51	7	levels	level	NOUN
fbem-9134	51	8	.	.	PUNCT
fbem-9134	52	1	one	one	NUM
fbem-9134	52	2	is	be	AUX
fbem-9134	52	3	to	to	PART
fbem-9134	52	4	strengthen	strengthen	VERB
fbem-9134	52	5	the	the	DET
fbem-9134	52	6	publicity	publicity	NOUN
fbem-9134	52	7	and	and	CCONJ
fbem-9134	52	8	guidance	guidance	NOUN
fbem-9134	52	9	of	of	ADP
fbem-9134	52	10	internal	internal	ADJ
fbem-9134	52	11	audit	audit	NOUN
fbem-9134	52	12	work	work	NOUN
fbem-9134	52	13	,	,	PUNCT
fbem-9134	52	14	so	so	SCONJ
fbem-9134	52	15	that	that	SCONJ
fbem-9134	52	16	all	all	DET
fbem-9134	52	17	employees	employee	NOUN
fbem-9134	52	18	fully	fully	ADV
fbem-9134	52	19	understand	understand	VERB
fbem-9134	52	20	the	the	DET
fbem-9134	52	21	service	service	NOUN
fbem-9134	52	22	and	and	CCONJ
fbem-9134	52	23	necessity	necessity	NOUN
fbem-9134	52	24	of	of	ADP
fbem-9134	52	25	internal	internal	ADJ
fbem-9134	52	26	audit	audit	NOUN
fbem-9134	52	27	work	work	NOUN
fbem-9134	52	28	and	and	CCONJ
fbem-9134	52	29	can	can	AUX
fbem-9134	52	30	further	far	ADV
fbem-9134	52	31	assist	assist	VERB
fbem-9134	52	32	the	the	DET
fbem-9134	52	33	work	work	NOUN
fbem-9134	52	34	.	.	PUNCT
fbem-9134	53	1	the	the	DET
fbem-9134	53	2	second	second	NOUN
fbem-9134	53	3	is	be	AUX
fbem-9134	53	4	to	to	PART
fbem-9134	53	5	build	build	VERB
fbem-9134	53	6	a	a	DET
fbem-9134	53	7	scientific	scientific	ADJ
fbem-9134	53	8	and	and	CCONJ
fbem-9134	53	9	reasonable	reasonable	ADJ
fbem-9134	53	10	internal	internal	ADJ
fbem-9134	53	11	audit	audit	NOUN
fbem-9134	53	12	information	information	NOUN
fbem-9134	53	13	system	system	NOUN
fbem-9134	53	14	to	to	PART
fbem-9134	53	15	provide	provide	VERB
fbem-9134	53	16	a	a	DET
fbem-9134	53	17	strong	strong	ADJ
fbem-9134	53	18	guarantee	guarantee	NOUN
fbem-9134	53	19	for	for	ADP
fbem-9134	53	20	the	the	DET
fbem-9134	53	21	internal	internal	ADJ
fbem-9134	53	22	audit	audit	NOUN
fbem-9134	53	23	work	work	NOUN
fbem-9134	53	24	of	of	ADP
fbem-9134	53	25	the	the	DET
fbem-9134	53	26	enterprise	enterprise	NOUN
fbem-9134	53	27	.	.	PUNCT
fbem-9134	54	1	to	to	PART
fbem-9134	54	2	achieve	achieve	VERB
fbem-9134	54	3	comprehensive	comprehensive	ADJ
fbem-9134	54	4	planning	planning	NOUN
fbem-9134	54	5	must	must	AUX
fbem-9134	54	6	be	be	AUX
fbem-9134	54	7	fully	fully	ADV
fbem-9134	54	8	done	do	VERB
fbem-9134	54	9	:	:	PUNCT
fbem-9134	54	10	first	first	ADV
fbem-9134	54	11	,	,	PUNCT
fbem-9134	54	12	before	before	SCONJ
fbem-9134	54	13	the	the	DET
fbem-9134	54	14	audit	audit	NOUN
fbem-9134	54	15	work	work	NOUN
fbem-9134	54	16	is	be	AUX
fbem-9134	54	17	carried	carry	VERB
fbem-9134	54	18	out	out	ADP
fbem-9134	54	19	,	,	PUNCT
fbem-9134	54	20	rigorous	rigorous	ADJ
fbem-9134	54	21	and	and	CCONJ
fbem-9134	54	22	efficient	efficient	ADJ
fbem-9134	54	23	development	development	NOUN
fbem-9134	54	24	of	of	ADP
fbem-9134	54	25	the	the	DET
fbem-9134	54	26	program	program	NOUN
fbem-9134	54	27	.	.	PUNCT
fbem-9134	55	1	second	second	ADJ
fbem-9134	55	2	,	,	PUNCT
fbem-9134	55	3	the	the	DET
fbem-9134	55	4	audit	audit	NOUN
fbem-9134	55	5	team	team	NOUN
fbem-9134	55	6	for	for	ADP
fbem-9134	55	7	the	the	DET
fbem-9134	55	8	project	project	NOUN
fbem-9134	55	9	should	should	AUX
fbem-9134	55	10	be	be	AUX
fbem-9134	55	11	appropriately	appropriately	ADV
fbem-9134	55	12	deployed	deploy	VERB
fbem-9134	55	13	according	accord	VERB
fbem-9134	55	14	to	to	ADP
fbem-9134	55	15	the	the	DET
fbem-9134	55	16	actual	actual	ADJ
fbem-9134	55	17	situation	situation	NOUN
fbem-9134	55	18	.	.	PUNCT
fbem-9134	56	1	when	when	SCONJ
fbem-9134	56	2	constructing	construct	VERB
fbem-9134	56	3	the	the	DET
fbem-9134	56	4	internal	internal	ADJ
fbem-9134	56	5	audit	audit	NOUN
fbem-9134	56	6	information	information	NOUN
fbem-9134	56	7	system	system	NOUN
fbem-9134	56	8	,	,	PUNCT
fbem-9134	56	9	enterprises	enterprise	NOUN
fbem-9134	56	10	should	should	AUX
fbem-9134	56	11	consider	consider	VERB
fbem-9134	56	12	the	the	DET
fbem-9134	56	13	overall	overall	ADJ
fbem-9134	56	14	situation	situation	NOUN
fbem-9134	56	15	,	,	PUNCT
fbem-9134	56	16	closely	closely	ADV
fbem-9134	56	17	relate	relate	VERB
fbem-9134	56	18	to	to	ADP
fbem-9134	56	19	the	the	DET
fbem-9134	56	20	development	development	NOUN
fbem-9134	56	21	plan	plan	NOUN
fbem-9134	56	22	of	of	ADP
fbem-9134	56	23	the	the	DET
fbem-9134	56	24	company	company	NOUN
fbem-9134	56	25	in	in	ADP
fbem-9134	56	26	recent	recent	ADJ
fbem-9134	56	27	years	year	NOUN
fbem-9134	56	28	,	,	PUNCT
fbem-9134	56	29	base	base	NOUN
fbem-9134	56	30	on	on	ADP
fbem-9134	56	31	the	the	DET
fbem-9134	56	32	actual	actual	ADJ
fbem-9134	56	33	situation	situation	NOUN
fbem-9134	56	34	of	of	ADP
fbem-9134	56	35	the	the	DET
fbem-9134	56	36	enterprise	enterprise	NOUN
fbem-9134	56	37	's	's	PART
fbem-9134	56	38	own	own	ADJ
fbem-9134	56	39	informationization	informationization	NOUN
fbem-9134	56	40	,	,	PUNCT
fbem-9134	56	41	and	and	CCONJ
fbem-9134	56	42	carry	carry	VERB
fbem-9134	56	43	out	out	ADP
fbem-9134	56	44	suitable	suitable	ADJ
fbem-9134	56	45	and	and	CCONJ
fbem-9134	56	46	personalized	personalized	ADJ
fbem-9134	56	47	audit	audit	NOUN
fbem-9134	56	48	services	service	NOUN
fbem-9134	56	49	.	.	PUNCT
fbem-9134	57	1	3.1.2	3.1.2	X
fbem-9134	57	2	.	.	PUNCT
fbem-9134	58	1	interconnection	interconnection	NOUN
fbem-9134	58	2	this	this	DET
fbem-9134	58	3	principle	principle	NOUN
fbem-9134	58	4	actually	actually	ADV
fbem-9134	58	5	means	mean	VERB
fbem-9134	58	6	that	that	SCONJ
fbem-9134	58	7	in	in	ADP
fbem-9134	58	8	the	the	DET
fbem-9134	58	9	process	process	NOUN
fbem-9134	58	10	of	of	ADP
fbem-9134	58	11	system	system	NOUN
fbem-9134	58	12	operation	operation	NOUN
fbem-9134	58	13	,	,	PUNCT
fbem-9134	58	14	there	there	PRON
fbem-9134	58	15	should	should	AUX
fbem-9134	58	16	be	be	AUX
fbem-9134	58	17	connects	connect	NOUN
fbem-9134	58	18	between	between	ADP
fbem-9134	58	19	various	various	ADJ
fbem-9134	58	20	subsystems	subsystem	NOUN
fbem-9134	58	21	with	with	ADP
fbem-9134	58	22	resource	resource	NOUN
fbem-9134	58	23	sharing	sharing	NOUN
fbem-9134	58	24	and	and	CCONJ
fbem-9134	58	25	maximized	maximized	ADJ
fbem-9134	58	26	advantages	advantage	NOUN
fbem-9134	58	27	of	of	ADP
fbem-9134	58	28	the	the	DET
fbem-9134	58	29	system	system	NOUN
fbem-9134	58	30	.	.	PUNCT
fbem-9134	59	1	the	the	DET
fbem-9134	59	2	so	so	ADV
fbem-9134	59	3	-	-	PUNCT
fbem-9134	59	4	called	call	VERB
fbem-9134	59	5	"	"	PUNCT
fbem-9134	59	6	interconnection	interconnection	NOUN
fbem-9134	59	7	"	"	PUNCT
fbem-9134	59	8	should	should	AUX
fbem-9134	59	9	be	be	AUX
fbem-9134	59	10	not	not	PART
fbem-9134	59	11	only	only	ADV
fbem-9134	59	12	in	in	ADP
fbem-9134	59	13	each	each	DET
fbem-9134	59	14	subsystem	subsystem	NOUN
fbem-9134	59	15	,	,	PUNCT
fbem-9134	59	16	but	but	CCONJ
fbem-9134	59	17	also	also	ADV
fbem-9134	59	18	in	in	ADP
fbem-9134	59	19	the	the	DET
fbem-9134	59	20	corresponding	correspond	VERB
fbem-9134	59	21	business	business	NOUN
fbem-9134	59	22	and	and	CCONJ
fbem-9134	59	23	personnel.the	personnel.the	DET
fbem-9134	59	24	system	system	NOUN
fbem-9134	59	25	connects	connect	VERB
fbem-9134	59	26	all	all	DET
fbem-9134	59	27	departments	department	NOUN
fbem-9134	59	28	and	and	CCONJ
fbem-9134	59	29	people	people	NOUN
fbem-9134	59	30	.	.	PUNCT
fbem-9134	60	1	they	they	PRON
fbem-9134	60	2	form	form	VERB
fbem-9134	60	3	a	a	DET
fbem-9134	60	4	large	large	ADJ
fbem-9134	60	5	,	,	PUNCT
fbem-9134	60	6	simple	simple	ADJ
fbem-9134	60	7	and	and	CCONJ
fbem-9134	60	8	effective	effective	ADJ
fbem-9134	60	9	network.the	network.the	DET
fbem-9134	60	10	fundamental	fundamental	ADJ
fbem-9134	60	11	goal	goal	NOUN
fbem-9134	60	12	of	of	ADP
fbem-9134	60	13	the	the	DET
fbem-9134	60	14	"	"	PUNCT
fbem-9134	60	15	interconnection	interconnection	NOUN
fbem-9134	60	16	"	"	PUNCT
fbem-9134	60	17	principle	principle	NOUN
fbem-9134	60	18	is	be	AUX
fbem-9134	60	19	to	to	PART
fbem-9134	60	20	allow	allow	VERB
fbem-9134	60	21	the	the	DET
fbem-9134	60	22	effective	effective	ADJ
fbem-9134	60	23	exchange	exchange	NOUN
fbem-9134	60	24	of	of	ADP
fbem-9134	60	25	management	management	NOUN
fbem-9134	60	26	resources	resource	NOUN
fbem-9134	60	27	,	,	PUNCT
fbem-9134	60	28	information	information	NOUN
fbem-9134	60	29	resources	resource	NOUN
fbem-9134	60	30	,	,	PUNCT
fbem-9134	60	31	and	and	CCONJ
fbem-9134	60	32	human	human	ADJ
fbem-9134	60	33	resources	resource	NOUN
fbem-9134	60	34	between	between	ADP
fbem-9134	60	35	departments	department	NOUN
fbem-9134	60	36	and	and	CCONJ
fbem-9134	60	37	units	unit	NOUN
fbem-9134	60	38	within	within	ADP
fbem-9134	60	39	an	an	DET
fbem-9134	60	40	enterprise	enterprise	NOUN
fbem-9134	60	41	,	,	PUNCT
fbem-9134	60	42	thus	thus	ADV
fbem-9134	60	43	avoiding	avoid	VERB
fbem-9134	60	44	the	the	DET
fbem-9134	60	45	"	"	PUNCT
fbem-9134	60	46	interruption	interruption	NOUN
fbem-9134	60	47	"	"	PUNCT
fbem-9134	60	48	that	that	PRON
fbem-9134	60	49	occurs	occur	VERB
fbem-9134	60	50	in	in	ADP
fbem-9134	60	51	internal	internal	ADJ
fbem-9134	60	52	audit	audit	NOUN
fbem-9134	60	53	systems	system	NOUN
fbem-9134	60	54	.	.	PUNCT
fbem-9134	61	1	the	the	DET
fbem-9134	61	2	separate	separate	ADJ
fbem-9134	61	3	situation	situation	NOUN
fbem-9134	61	4	in	in	ADP
fbem-9134	61	5	the	the	DET
fbem-9134	61	6	internal	internal	ADJ
fbem-9134	61	7	audit	audit	NOUN
fbem-9134	61	8	system	system	NOUN
fbem-9134	61	9	is	be	AUX
fbem-9134	61	10	avoided	avoid	VERB
fbem-9134	61	11	.	.	PUNCT
fbem-9134	62	1	full	full	ADJ
fbem-9134	62	2	transparency	transparency	NOUN
fbem-9134	62	3	of	of	ADP
fbem-9134	62	4	audit	audit	NOUN
fbem-9134	62	5	information	information	NOUN
fbem-9134	62	6	can	can	AUX
fbem-9134	62	7	improve	improve	VERB
fbem-9134	62	8	working	work	VERB
fbem-9134	62	9	efficiency	efficiency	NOUN
fbem-9134	62	10	through	through	ADP
fbem-9134	62	11	reasonable	reasonable	ADJ
fbem-9134	62	12	resource	resource	NOUN
fbem-9134	62	13	allocation	allocation	NOUN
fbem-9134	62	14	.	.	PUNCT
fbem-9134	63	1	3.1.3	3.1.3	X
fbem-9134	63	2	.	.	PUNCT
fbem-9134	63	3	convenient	convenient	ADJ
fbem-9134	63	4	operation	operation	NOUN
fbem-9134	63	5	convenience	convenience	NOUN
fbem-9134	63	6	of	of	ADP
fbem-9134	63	7	use	use	NOUN
fbem-9134	63	8	means	mean	VERB
fbem-9134	63	9	that	that	SCONJ
fbem-9134	63	10	the	the	DET
fbem-9134	63	11	information	information	NOUN
fbem-9134	63	12	system	system	NOUN
fbem-9134	63	13	should	should	AUX
fbem-9134	63	14	be	be	AUX
fbem-9134	63	15	simple	simple	ADJ
fbem-9134	63	16	to	to	PART
fbem-9134	63	17	run	run	VERB
fbem-9134	63	18	.	.	PUNCT
fbem-9134	64	1	the	the	DET
fbem-9134	64	2	best	good	ADJ
fbem-9134	64	3	way	way	NOUN
fbem-9134	64	4	to	to	PART
fbem-9134	64	5	do	do	VERB
fbem-9134	64	6	this	this	PRON
fbem-9134	64	7	is	be	AUX
fbem-9134	64	8	to	to	PART
fbem-9134	64	9	clearly	clearly	ADV
fbem-9134	64	10	list	list	VERB
fbem-9134	64	11	these	these	DET
fbem-9134	64	12	basic	basic	ADJ
fbem-9134	64	13	features	feature	NOUN
fbem-9134	64	14	in	in	ADP
fbem-9134	64	15	a	a	DET
fbem-9134	64	16	menu	menu	NOUN
fbem-9134	64	17	format	format	NOUN
fbem-9134	64	18	.	.	PUNCT
fbem-9134	65	1	the	the	DET
fbem-9134	65	2	system	system	NOUN
fbem-9134	65	3	should	should	AUX
fbem-9134	65	4	have	have	AUX
fbem-9134	65	5	standardized	standardize	VERB
fbem-9134	65	6	internal	internal	ADJ
fbem-9134	65	7	working	work	VERB
fbem-9134	65	8	procedures	procedure	NOUN
fbem-9134	65	9	that	that	PRON
fbem-9134	65	10	are	be	AUX
fbem-9134	65	11	userfriendly	userfriendly	ADV
fbem-9134	65	12	,	,	PUNCT
fbem-9134	65	13	significantly	significantly	ADV
fbem-9134	65	14	reduce	reduce	VERB
fbem-9134	65	15	the	the	DET
fbem-9134	65	16	audit	audit	NOUN
fbem-9134	65	17	workload	workload	NOUN
fbem-9134	65	18	and	and	CCONJ
fbem-9134	65	19	can	can	AUX
fbem-9134	65	20	improve	improve	VERB
fbem-9134	65	21	the	the	DET
fbem-9134	65	22	quality	quality	NOUN
fbem-9134	65	23	of	of	ADP
fbem-9134	65	24	work	work	NOUN
fbem-9134	65	25	to	to	ADP
fbem-9134	65	26	a	a	DET
fbem-9134	65	27	great	great	ADJ
fbem-9134	65	28	extent.after	extent.after	NOUN
fbem-9134	65	29	the	the	DET
fbem-9134	65	30	construction	construction	NOUN
fbem-9134	65	31	of	of	ADP
fbem-9134	65	32	the	the	DET
fbem-9134	65	33	system	system	NOUN
fbem-9134	65	34	is	be	AUX
fbem-9134	65	35	completed	complete	VERB
fbem-9134	65	36	,	,	PUNCT
fbem-9134	65	37	it	it	PRON
fbem-9134	65	38	is	be	AUX
fbem-9134	65	39	important	important	ADJ
fbem-9134	65	40	for	for	SCONJ
fbem-9134	65	41	the	the	DET
fbem-9134	65	42	auditors	auditor	NOUN
fbem-9134	65	43	to	to	PART
fbem-9134	65	44	be	be	AUX
fbem-9134	65	45	familiar	familiar	ADJ
fbem-9134	65	46	with	with	ADP
fbem-9134	65	47	its	its	PRON
fbem-9134	65	48	use	use	NOUN
fbem-9134	65	49	.	.	PUNCT
fbem-9134	66	1	if	if	SCONJ
fbem-9134	66	2	the	the	DET
fbem-9134	66	3	internal	internal	ADJ
fbem-9134	66	4	audit	audit	NOUN
fbem-9134	66	5	information	information	NOUN
fbem-9134	66	6	system	system	NOUN
fbem-9134	66	7	operation	operation	NOUN
fbem-9134	66	8	requirement	requirement	NOUN
fbem-9134	66	9	is	be	AUX
fbem-9134	66	10	high	high	ADJ
fbem-9134	66	11	,	,	PUNCT
fbem-9134	66	12	the	the	DET
fbem-9134	66	13	process	process	NOUN
fbem-9134	66	14	is	be	AUX
fbem-9134	66	15	complex	complex	ADJ
fbem-9134	66	16	,	,	PUNCT
fbem-9134	66	17	and	and	CCONJ
fbem-9134	66	18	there	there	PRON
fbem-9134	66	19	are	be	VERB
fbem-9134	66	20	big	big	ADJ
fbem-9134	66	21	differences	difference	NOUN
fbem-9134	66	22	with	with	ADP
fbem-9134	66	23	the	the	DET
fbem-9134	66	24	actual	actual	ADJ
fbem-9134	66	25	business	business	NOUN
fbem-9134	66	26	,	,	PUNCT
fbem-9134	66	27	many	many	ADJ
fbem-9134	66	28	auditors	auditor	NOUN
fbem-9134	66	29	are	be	AUX
fbem-9134	66	30	may	may	AUX
fbem-9134	66	31	can	can	AUX
fbem-9134	66	32	not	not	PART
fbem-9134	66	33	be	be	AUX
fbem-9134	66	34	good	good	ADJ
fbem-9134	66	35	and	and	CCONJ
fbem-9134	66	36	smoothly	smoothly	ADV
fbem-9134	66	37	use	use	VERB
fbem-9134	66	38	of	of	ADP
fbem-9134	66	39	its	its	PRON
fbem-9134	66	40	full	full	ADJ
fbem-9134	66	41	functionality	functionality	NOUN
fbem-9134	66	42	.	.	PUNCT
fbem-9134	67	1	therefore	therefore	ADV
fbem-9134	67	2	,	,	PUNCT
fbem-9134	67	3	the	the	DET
fbem-9134	67	4	audit	audit	NOUN
fbem-9134	67	5	information	information	NOUN
fbem-9134	67	6	system	system	NOUN
fbem-9134	67	7	should	should	AUX
fbem-9134	67	8	adhere	adhere	VERB
fbem-9134	67	9	to	to	ADP
fbem-9134	67	10	the	the	DET
fbem-9134	67	11	principle	principle	NOUN
fbem-9134	67	12	of	of	ADP
fbem-9134	67	13	operation	operation	NOUN
fbem-9134	67	14	convenience	convenience	NOUN
fbem-9134	67	15	.	.	PUNCT
fbem-9134	68	1	3.2	3.2	NUM
fbem-9134	68	2	.	.	PUNCT
fbem-9134	69	1	construction	construction	NOUN
fbem-9134	69	2	of	of	ADP
fbem-9134	69	3	internal	internal	ADJ
fbem-9134	69	4	control	control	NOUN
fbem-9134	69	5	information	information	NOUN
fbem-9134	69	6	system	system	NOUN
fbem-9134	69	7	3.2.1	3.2.1	NUM
fbem-9134	69	8	.	.	PUNCT
fbem-9134	70	1	objectives	objective	NOUN
fbem-9134	70	2	of	of	ADP
fbem-9134	70	3	the	the	DET
fbem-9134	70	4	internal	internal	ADJ
fbem-9134	70	5	control	control	NOUN
fbem-9134	70	6	system	system	NOUN
fbem-9134	70	7	the	the	DET
fbem-9134	70	8	goal	goal	NOUN
fbem-9134	70	9	of	of	ADP
fbem-9134	70	10	constructing	construct	VERB
fbem-9134	70	11	an	an	DET
fbem-9134	70	12	enterprise	enterprise	NOUN
fbem-9134	70	13	is	be	AUX
fbem-9134	70	14	to	to	PART
fbem-9134	70	15	improve	improve	VERB
fbem-9134	70	16	the	the	DET
fbem-9134	70	17	operational	operational	ADJ
fbem-9134	70	18	efficiency	efficiency	NOUN
fbem-9134	70	19	of	of	ADP
fbem-9134	70	20	the	the	DET
fbem-9134	70	21	enterprise	enterprise	NOUN
fbem-9134	70	22	,	,	PUNCT
fbem-9134	70	23	and	and	CCONJ
fbem-9134	70	24	the	the	DET
fbem-9134	70	25	main	main	ADJ
fbem-9134	70	26	objective	objective	NOUN
fbem-9134	70	27	is	be	AUX
fbem-9134	70	28	to	to	PART
fbem-9134	70	29	control	control	VERB
fbem-9134	70	30	risk	risk	NOUN
fbem-9134	70	31	.	.	PUNCT
fbem-9134	71	1	for	for	ADP
fbem-9134	71	2	the	the	DET
fbem-9134	71	3	intuitiveness	intuitiveness	NOUN
fbem-9134	71	4	of	of	ADP
fbem-9134	71	5	the	the	DET
fbem-9134	71	6	illustration	illustration	NOUN
fbem-9134	71	7	,	,	PUNCT
fbem-9134	71	8	the	the	DET
fbem-9134	71	9	authors	author	NOUN
fbem-9134	71	10	divided	divide	VERB
fbem-9134	71	11	the	the	DET
fbem-9134	71	12	objectives	objective	NOUN
fbem-9134	71	13	of	of	ADP
fbem-9134	71	14	building	build	VERB
fbem-9134	71	15	an	an	DET
fbem-9134	71	16	enterprise	enterprise	NOUN
fbem-9134	71	17	internal	internal	ADJ
fbem-9134	71	18	control	control	NOUN
fbem-9134	71	19	system	system	NOUN
fbem-9134	71	20	into	into	ADP
fbem-9134	71	21	the	the	DET
fbem-9134	71	22	following	follow	VERB
fbem-9134	71	23	four	four	NUM
fbem-9134	71	24	99	99	NUM
fbem-9134	71	25	levels	level	NOUN
fbem-9134	71	26	:	:	PUNCT
fbem-9134	71	27	first	first	ADJ
fbem-9134	71	28	,	,	PUNCT
fbem-9134	71	29	strategic	strategic	ADJ
fbem-9134	71	30	objectives	objective	NOUN
fbem-9134	71	31	,	,	PUNCT
fbem-9134	71	32	with	with	ADP
fbem-9134	71	33	which	which	PRON
fbem-9134	71	34	corresponds	correspond	VERB
fbem-9134	71	35	to	to	ADP
fbem-9134	71	36	strategic	strategic	ADJ
fbem-9134	71	37	risk	risk	NOUN
fbem-9134	71	38	management	management	NOUN
fbem-9134	71	39	;	;	PUNCT
fbem-9134	71	40	second	second	ADJ
fbem-9134	71	41	,	,	PUNCT
fbem-9134	71	42	operational	operational	ADJ
fbem-9134	71	43	objectives	objective	NOUN
fbem-9134	71	44	,	,	PUNCT
fbem-9134	71	45	with	with	ADP
fbem-9134	71	46	which	which	PRON
fbem-9134	71	47	corresponds	correspond	VERB
fbem-9134	71	48	to	to	ADP
fbem-9134	71	49	operational	operational	ADJ
fbem-9134	71	50	risk	risk	NOUN
fbem-9134	71	51	management	management	NOUN
fbem-9134	71	52	;	;	PUNCT
fbem-9134	71	53	third	third	ADV
fbem-9134	71	54	,	,	PUNCT
fbem-9134	71	55	reporting	reporting	NOUN
fbem-9134	71	56	objectives	objective	NOUN
fbem-9134	71	57	,	,	PUNCT
fbem-9134	71	58	with	with	ADP
fbem-9134	71	59	which	which	PRON
fbem-9134	71	60	corresponds	correspond	VERB
fbem-9134	71	61	to	to	ADP
fbem-9134	71	62	reporting	report	VERB
fbem-9134	71	63	risk	risk	NOUN
fbem-9134	71	64	management	management	NOUN
fbem-9134	71	65	;	;	PUNCT
fbem-9134	71	66	and	and	CCONJ
fbem-9134	71	67	finally	finally	ADV
fbem-9134	71	68	,	,	PUNCT
fbem-9134	71	69	compliance	compliance	NOUN
fbem-9134	71	70	objectives	objective	NOUN
fbem-9134	71	71	,	,	PUNCT
fbem-9134	71	72	with	with	ADP
fbem-9134	71	73	which	which	PRON
fbem-9134	71	74	corresponds	correspond	VERB
fbem-9134	71	75	to	to	ADP
fbem-9134	71	76	compliance	compliance	NOUN
fbem-9134	71	77	risk	risk	NOUN
fbem-9134	71	78	management	management	NOUN
fbem-9134	71	79	.	.	PUNCT
fbem-9134	72	1	figure	figure	NOUN
fbem-9134	72	2	1	1	NUM
fbem-9134	72	3	.	.	PUNCT
fbem-9134	73	1	the	the	DET
fbem-9134	73	2	structure	structure	NOUN
fbem-9134	73	3	of	of	ADP
fbem-9134	73	4	enterprise	enterprise	NOUN
fbem-9134	73	5	internal	internal	ADJ
fbem-9134	73	6	control	control	NOUN
fbem-9134	73	7	system	system	NOUN
fbem-9134	73	8	construction	construction	NOUN
fbem-9134	73	9	target	target	NOUN
fbem-9134	73	10	specifically	specifically	ADV
fbem-9134	73	11	,	,	PUNCT
fbem-9134	73	12	strategic	strategic	ADJ
fbem-9134	73	13	risk	risk	NOUN
fbem-9134	73	14	management	management	NOUN
fbem-9134	73	15	is	be	AUX
fbem-9134	73	16	to	to	PART
fbem-9134	73	17	make	make	VERB
fbem-9134	73	18	the	the	DET
fbem-9134	73	19	development	development	NOUN
fbem-9134	73	20	strategy	strategy	NOUN
fbem-9134	73	21	formulated	formulate	VERB
fbem-9134	73	22	by	by	ADP
fbem-9134	73	23	the	the	DET
fbem-9134	73	24	enterprise	enterprise	NOUN
fbem-9134	73	25	more	more	ADV
fbem-9134	73	26	scientific	scientific	ADJ
fbem-9134	73	27	and	and	CCONJ
fbem-9134	73	28	reasonable	reasonable	ADJ
fbem-9134	73	29	,	,	PUNCT
fbem-9134	73	30	taking	take	VERB
fbem-9134	73	31	into	into	ADP
fbem-9134	73	32	account	account	NOUN
fbem-9134	73	33	both	both	CCONJ
fbem-9134	73	34	the	the	DET
fbem-9134	73	35	market	market	NOUN
fbem-9134	73	36	environment	environment	NOUN
fbem-9134	73	37	and	and	CCONJ
fbem-9134	73	38	its	its	PRON
fbem-9134	73	39	own	own	ADJ
fbem-9134	73	40	operational	operational	ADJ
fbem-9134	73	41	reality	reality	NOUN
fbem-9134	73	42	;	;	PUNCT
fbem-9134	73	43	operational	operational	ADJ
fbem-9134	73	44	risk	risk	NOUN
fbem-9134	73	45	management	management	NOUN
fbem-9134	73	46	is	be	AUX
fbem-9134	73	47	to	to	PART
fbem-9134	73	48	manage	manage	VERB
fbem-9134	73	49	all	all	DET
fbem-9134	73	50	kinds	kind	NOUN
fbem-9134	73	51	of	of	ADP
fbem-9134	73	52	risks	risk	NOUN
fbem-9134	73	53	in	in	ADP
fbem-9134	73	54	the	the	DET
fbem-9134	73	55	operation	operation	NOUN
fbem-9134	73	56	process	process	NOUN
fbem-9134	73	57	,	,	PUNCT
fbem-9134	73	58	covering	cover	VERB
fbem-9134	73	59	all	all	DET
fbem-9134	73	60	business	business	NOUN
fbem-9134	73	61	processes	process	NOUN
fbem-9134	73	62	and	and	CCONJ
fbem-9134	73	63	links	link	NOUN
fbem-9134	73	64	and	and	CCONJ
fbem-9134	73	65	all	all	DET
fbem-9134	73	66	jobs	job	NOUN
fbem-9134	73	67	in	in	ADP
fbem-9134	73	68	the	the	DET
fbem-9134	73	69	enterprise	enterprise	NOUN
fbem-9134	73	70	;	;	PUNCT
fbem-9134	73	71	reporting	report	VERB
fbem-9134	73	72	risk	risk	NOUN
fbem-9134	73	73	management	management	NOUN
fbem-9134	73	74	is	be	AUX
fbem-9134	73	75	to	to	PART
fbem-9134	73	76	standardize	standardize	VERB
fbem-9134	73	77	the	the	DET
fbem-9134	73	78	financial	financial	ADJ
fbem-9134	73	79	reports	report	NOUN
fbem-9134	73	80	of	of	ADP
fbem-9134	73	81	the	the	DET
fbem-9134	73	82	enterprise	enterprise	NOUN
fbem-9134	73	83	,	,	PUNCT
fbem-9134	73	84	so	so	SCONJ
fbem-9134	73	85	as	as	SCONJ
fbem-9134	73	86	to	to	PART
fbem-9134	73	87	improve	improve	VERB
fbem-9134	73	88	the	the	DET
fbem-9134	73	89	authenticity	authenticity	NOUN
fbem-9134	73	90	and	and	CCONJ
fbem-9134	73	91	accuracy	accuracy	NOUN
fbem-9134	73	92	of	of	ADP
fbem-9134	73	93	financial	financial	ADJ
fbem-9134	73	94	information	information	NOUN
fbem-9134	73	95	;	;	PUNCT
fbem-9134	73	96	compliance	compliance	NOUN
fbem-9134	73	97	risk	risk	NOUN
fbem-9134	73	98	management	management	NOUN
fbem-9134	73	99	is	be	AUX
fbem-9134	73	100	to	to	PART
fbem-9134	73	101	ensure	ensure	VERB
fbem-9134	73	102	that	that	SCONJ
fbem-9134	73	103	all	all	DET
fbem-9134	73	104	business	business	NOUN
fbem-9134	73	105	activities	activity	NOUN
fbem-9134	73	106	are	be	AUX
fbem-9134	73	107	carried	carry	VERB
fbem-9134	73	108	out	out	ADP
fbem-9134	73	109	in	in	ADP
fbem-9134	73	110	compliance	compliance	NOUN
fbem-9134	73	111	with	with	ADP
fbem-9134	73	112	the	the	DET
fbem-9134	73	113	requirements	requirement	NOUN
fbem-9134	73	114	of	of	ADP
fbem-9134	73	115	laws	law	NOUN
fbem-9134	73	116	and	and	CCONJ
fbem-9134	73	117	regulations	regulation	NOUN
fbem-9134	73	118	.	.	PUNCT
fbem-9134	74	1	compliance	compliance	NOUN
fbem-9134	74	2	risk	risk	NOUN
fbem-9134	74	3	management	management	NOUN
fbem-9134	74	4	is	be	AUX
fbem-9134	74	5	to	to	PART
fbem-9134	74	6	ensure	ensure	VERB
fbem-9134	74	7	that	that	SCONJ
fbem-9134	74	8	all	all	DET
fbem-9134	74	9	business	business	NOUN
fbem-9134	74	10	activities	activity	NOUN
fbem-9134	74	11	are	be	AUX
fbem-9134	74	12	carried	carry	VERB
fbem-9134	74	13	out	out	ADP
fbem-9134	74	14	in	in	ADP
fbem-9134	74	15	compliance	compliance	NOUN
fbem-9134	74	16	with	with	ADP
fbem-9134	74	17	legal	legal	ADJ
fbem-9134	74	18	requirements	requirement	NOUN
fbem-9134	74	19	.	.	PUNCT
fbem-9134	75	1	obviously	obviously	ADV
fbem-9134	75	2	,	,	PUNCT
fbem-9134	75	3	these	these	DET
fbem-9134	75	4	four	four	NUM
fbem-9134	75	5	aspects	aspect	NOUN
fbem-9134	75	6	of	of	ADP
fbem-9134	75	7	risk	risk	NOUN
fbem-9134	75	8	management	management	NOUN
fbem-9134	75	9	are	be	AUX
fbem-9134	75	10	independent	independent	ADJ
fbem-9134	75	11	of	of	ADP
fbem-9134	75	12	each	each	DET
fbem-9134	75	13	other	other	ADJ
fbem-9134	75	14	,	,	PUNCT
fbem-9134	75	15	but	but	CCONJ
fbem-9134	75	16	they	they	PRON
fbem-9134	75	17	complement	complement	VERB
fbem-9134	75	18	each	each	DET
fbem-9134	75	19	other	other	ADJ
fbem-9134	75	20	and	and	CCONJ
fbem-9134	75	21	together	together	ADV
fbem-9134	75	22	build	build	VERB
fbem-9134	75	23	the	the	DET
fbem-9134	75	24	internal	internal	ADJ
fbem-9134	75	25	control	control	NOUN
fbem-9134	75	26	system	system	NOUN
fbem-9134	75	27	of	of	ADP
fbem-9134	75	28	the	the	DET
fbem-9134	75	29	enterprise	enterprise	NOUN
fbem-9134	75	30	.	.	PUNCT
fbem-9134	76	1	3.2.2	3.2.2	X
fbem-9134	76	2	.	.	PUNCT
fbem-9134	76	3	system	system	NOUN
fbem-9134	76	4	framework	framework	NOUN
fbem-9134	76	5	design	design	NOUN
fbem-9134	76	6	based	base	VERB
fbem-9134	76	7	on	on	ADP
fbem-9134	76	8	the	the	DET
fbem-9134	76	9	above	above	NOUN
fbem-9134	76	10	,	,	PUNCT
fbem-9134	76	11	the	the	DET
fbem-9134	76	12	framework	framework	NOUN
fbem-9134	76	13	of	of	ADP
fbem-9134	76	14	internal	internal	ADJ
fbem-9134	76	15	audit	audit	NOUN
fbem-9134	76	16	information	information	NOUN
fbem-9134	76	17	system	system	NOUN
fbem-9134	76	18	should	should	AUX
fbem-9134	76	19	cover	cover	VERB
fbem-9134	76	20	seven	seven	NUM
fbem-9134	76	21	main	main	ADJ
fbem-9134	76	22	parts	part	NOUN
fbem-9134	76	23	,	,	PUNCT
fbem-9134	76	24	namely	namely	ADV
fbem-9134	76	25	:	:	PUNCT
fbem-9134	76	26	audit	audit	NOUN
fbem-9134	76	27	home	home	NOUN
fbem-9134	76	28	,	,	PUNCT
fbem-9134	76	29	user	user	NOUN
fbem-9134	76	30	layer	layer	NOUN
fbem-9134	76	31	,	,	PUNCT
fbem-9134	76	32	application	application	NOUN
fbem-9134	76	33	layer	layer	NOUN
fbem-9134	76	34	,	,	PUNCT
fbem-9134	76	35	functional	functional	ADJ
fbem-9134	76	36	layer	layer	NOUN
fbem-9134	76	37	,	,	PUNCT
fbem-9134	76	38	support	support	NOUN
fbem-9134	76	39	layer	layer	NOUN
fbem-9134	76	40	,	,	PUNCT
fbem-9134	76	41	foundation	foundation	NOUN
fbem-9134	76	42	layer	layer	NOUN
fbem-9134	76	43	,	,	PUNCT
fbem-9134	76	44	and	and	CCONJ
fbem-9134	76	45	technical	technical	ADJ
fbem-9134	76	46	layer	layer	NOUN
fbem-9134	76	47	.	.	PUNCT
fbem-9134	77	1	by	by	ADP
fbem-9134	77	2	setting	set	VERB
fbem-9134	77	3	personalized	personalized	ADJ
fbem-9134	77	4	rights	right	NOUN
fbem-9134	77	5	for	for	ADP
fbem-9134	77	6	different	different	ADJ
fbem-9134	77	7	audit	audit	NOUN
fbem-9134	77	8	objects	object	NOUN
fbem-9134	77	9	,	,	PUNCT
fbem-9134	77	10	user	user	NOUN
fbem-9134	77	11	rights	right	NOUN
fbem-9134	77	12	are	be	AUX
fbem-9134	77	13	assigned	assign	VERB
fbem-9134	77	14	to	to	ADP
fbem-9134	77	15	each	each	DET
fbem-9134	77	16	user	user	NOUN
fbem-9134	77	17	and	and	CCONJ
fbem-9134	77	18	targeted	target	VERB
fbem-9134	77	19	audit	audit	NOUN
fbem-9134	77	20	services	service	NOUN
fbem-9134	77	21	are	be	AUX
fbem-9134	77	22	provided	provide	VERB
fbem-9134	77	23	.	.	PUNCT
fbem-9134	78	1	the	the	DET
fbem-9134	78	2	system	system	NOUN
fbem-9134	78	3	runs	run	VERB
fbem-9134	78	4	through	through	ADP
fbem-9134	78	5	the	the	DET
fbem-9134	78	6	whole	whole	ADJ
fbem-9134	78	7	process	process	NOUN
fbem-9134	78	8	of	of	ADP
fbem-9134	78	9	audit	audit	NOUN
fbem-9134	78	10	work	work	NOUN
fbem-9134	78	11	and	and	CCONJ
fbem-9134	78	12	contains	contain	VERB
fbem-9134	78	13	functional	functional	ADJ
fbem-9134	78	14	modules	module	NOUN
fbem-9134	78	15	such	such	ADJ
fbem-9134	78	16	as	as	ADP
fbem-9134	78	17	data	datum	NOUN
fbem-9134	78	18	analysis	analysis	NOUN
fbem-9134	78	19	,	,	PUNCT
fbem-9134	78	20	company	company	NOUN
fbem-9134	78	21	profiles	profile	NOUN
fbem-9134	78	22	,	,	PUNCT
fbem-9134	78	23	historical	historical	ADJ
fbem-9134	78	24	issues	issue	NOUN
fbem-9134	78	25	and	and	CCONJ
fbem-9134	78	26	system	system	NOUN
fbem-9134	78	27	inquiries	inquiry	NOUN
fbem-9134	78	28	to	to	PART
fbem-9134	78	29	effectively	effectively	ADV
fbem-9134	78	30	improve	improve	VERB
fbem-9134	78	31	the	the	DET
fbem-9134	78	32	quality	quality	NOUN
fbem-9134	78	33	and	and	CCONJ
fbem-9134	78	34	efficiency	efficiency	NOUN
fbem-9134	78	35	of	of	ADP
fbem-9134	78	36	audit	audit	NOUN
fbem-9134	78	37	services	service	NOUN
fbem-9134	78	38	.	.	PUNCT
fbem-9134	79	1	figure	figure	NOUN
fbem-9134	79	2	2	2	NUM
fbem-9134	79	3	.	.	PUNCT
fbem-9134	79	4	audit	audit	NOUN
fbem-9134	79	5	information	information	NOUN
fbem-9134	79	6	system	system	NOUN
fbem-9134	79	7	framework	framework	NOUN
fbem-9134	79	8	4	4	NUM
fbem-9134	79	9	.	.	PUNCT
fbem-9134	79	10	internal	internal	ADJ
fbem-9134	79	11	audit	audit	NOUN
fbem-9134	79	12	information	information	NOUN
fbem-9134	79	13	security	security	NOUN
fbem-9134	79	14	system	system	NOUN
fbem-9134	79	15	4.1	4.1	NUM
fbem-9134	79	16	.	.	PUNCT
fbem-9134	80	1	institutional	institutional	ADJ
fbem-9134	80	2	guarantee	guarantee	NOUN
fbem-9134	80	3	enterprises	enterprise	NOUN
fbem-9134	80	4	should	should	AUX
fbem-9134	80	5	further	far	ADV
fbem-9134	80	6	improve	improve	VERB
fbem-9134	80	7	the	the	DET
fbem-9134	80	8	internal	internal	ADJ
fbem-9134	80	9	control	control	NOUN
fbem-9134	80	10	system	system	NOUN
fbem-9134	80	11	,	,	PUNCT
fbem-9134	80	12	analyze	analyze	VERB
fbem-9134	80	13	and	and	CCONJ
fbem-9134	80	14	consider	consider	VERB
fbem-9134	80	15	each	each	PRON
fbem-9134	80	16	control	control	NOUN
fbem-9134	80	17	node	node	ADJ
fbem-9134	80	18	issue	issue	NOUN
fbem-9134	80	19	one	one	NUM
fbem-9134	80	20	by	by	ADP
fbem-9134	80	21	one	one	NUM
fbem-9134	80	22	,	,	PUNCT
fbem-9134	80	23	including	include	VERB
fbem-9134	80	24	the	the	DET
fbem-9134	80	25	business	business	NOUN
fbem-9134	80	26	process	process	NOUN
fbem-9134	80	27	and	and	CCONJ
fbem-9134	80	28	related	relate	VERB
fbem-9134	80	29	risk	risk	NOUN
fbem-9134	80	30	the	the	DET
fbem-9134	80	31	collection	collection	NOUN
fbem-9134	80	32	,	,	PUNCT
fbem-9134	80	33	collation	collation	NOUN
fbem-9134	80	34	and	and	CCONJ
fbem-9134	80	35	identification	identification	NOUN
fbem-9134	80	36	of	of	ADP
fbem-9134	80	37	business	business	NOUN
fbem-9134	80	38	processes	process	NOUN
fbem-9134	80	39	and	and	CCONJ
fbem-9134	80	40	related	relate	VERB
fbem-9134	80	41	risk	risk	NOUN
fbem-9134	80	42	points	point	NOUN
fbem-9134	80	43	.	.	PUNCT
fbem-9134	81	1	in	in	ADP
fbem-9134	81	2	other	other	ADJ
fbem-9134	81	3	words	word	NOUN
fbem-9134	81	4	,	,	PUNCT
fbem-9134	81	5	when	when	SCONJ
fbem-9134	81	6	an	an	DET
fbem-9134	81	7	enterprise	enterprise	NOUN
fbem-9134	81	8	starts	start	VERB
fbem-9134	81	9	to	to	PART
fbem-9134	81	10	build	build	VERB
fbem-9134	81	11	an	an	DET
fbem-9134	81	12	internal	internal	ADJ
fbem-9134	81	13	audit	audit	NOUN
fbem-9134	81	14	information	information	NOUN
fbem-9134	81	15	system	system	NOUN
fbem-9134	81	16	,	,	PUNCT
fbem-9134	81	17	it	it	PRON
fbem-9134	81	18	should	should	AUX
fbem-9134	81	19	develop	develop	VERB
fbem-9134	81	20	a	a	DET
fbem-9134	81	21	series	series	NOUN
fbem-9134	81	22	of	of	ADP
fbem-9134	81	23	targeted	target	VERB
fbem-9134	81	24	risk	risk	NOUN
fbem-9134	81	25	response	response	NOUN
fbem-9134	81	26	strategies	strategy	NOUN
fbem-9134	81	27	to	to	PART
fbem-9134	81	28	further	further	VERB
fbem-9134	81	29	100	100	NUM
fbem-9134	81	30	promote	promote	VERB
fbem-9134	81	31	the	the	DET
fbem-9134	81	32	construction	construction	NOUN
fbem-9134	81	33	of	of	ADP
fbem-9134	81	34	internal	internal	ADJ
fbem-9134	81	35	audit	audit	NOUN
fbem-9134	81	36	information	information	NOUN
fbem-9134	81	37	.	.	PUNCT
fbem-9134	82	1	4.1.1	4.1.1	X
fbem-9134	82	2	.	.	PUNCT
fbem-9134	83	1	strengthen	strengthen	VERB
fbem-9134	83	2	the	the	DET
fbem-9134	83	3	function	function	NOUN
fbem-9134	83	4	of	of	ADP
fbem-9134	83	5	publicity	publicity	NOUN
fbem-9134	83	6	service	service	NOUN
fbem-9134	83	7	enterprises	enterprise	NOUN
fbem-9134	83	8	should	should	AUX
fbem-9134	83	9	strengthen	strengthen	VERB
fbem-9134	83	10	the	the	DET
fbem-9134	83	11	promotion	promotion	NOUN
fbem-9134	83	12	of	of	ADP
fbem-9134	83	13	internal	internal	ADJ
fbem-9134	83	14	audit	audit	NOUN
fbem-9134	83	15	culture	culture	NOUN
fbem-9134	83	16	and	and	CCONJ
fbem-9134	83	17	give	give	VERB
fbem-9134	83	18	full	full	ADJ
fbem-9134	83	19	play	play	NOUN
fbem-9134	83	20	to	to	ADP
fbem-9134	83	21	the	the	DET
fbem-9134	83	22	service	service	NOUN
fbem-9134	83	23	function	function	NOUN
fbem-9134	83	24	of	of	ADP
fbem-9134	83	25	internal	internal	ADJ
fbem-9134	83	26	audit	audit	NOUN
fbem-9134	83	27	.	.	PUNCT
fbem-9134	84	1	the	the	DET
fbem-9134	84	2	promotion	promotion	NOUN
fbem-9134	84	3	of	of	ADP
fbem-9134	84	4	audit	audit	NOUN
fbem-9134	84	5	service	service	NOUN
fbem-9134	84	6	culture	culture	NOUN
fbem-9134	84	7	is	be	AUX
fbem-9134	84	8	conducive	conducive	ADJ
fbem-9134	84	9	to	to	ADP
fbem-9134	84	10	the	the	DET
fbem-9134	84	11	smooth	smooth	ADJ
fbem-9134	84	12	conduct	conduct	NOUN
fbem-9134	84	13	of	of	ADP
fbem-9134	84	14	internal	internal	ADJ
fbem-9134	84	15	audit	audit	NOUN
fbem-9134	84	16	and	and	CCONJ
fbem-9134	84	17	can	can	AUX
fbem-9134	84	18	create	create	VERB
fbem-9134	84	19	a	a	DET
fbem-9134	84	20	positive	positive	ADJ
fbem-9134	84	21	cultural	cultural	ADJ
fbem-9134	84	22	atmosphere	atmosphere	NOUN
fbem-9134	84	23	to	to	PART
fbem-9134	84	24	promote	promote	VERB
fbem-9134	84	25	innovation	innovation	NOUN
fbem-9134	84	26	in	in	ADP
fbem-9134	84	27	internal	internal	ADJ
fbem-9134	84	28	audit	audit	NOUN
fbem-9134	84	29	activities	activity	NOUN
fbem-9134	84	30	.	.	PUNCT
fbem-9134	85	1	the	the	DET
fbem-9134	85	2	results	result	NOUN
fbem-9134	85	3	of	of	ADP
fbem-9134	85	4	internal	internal	ADJ
fbem-9134	85	5	audits	audits	NOUN
fbem-9134	85	6	can	can	AUX
fbem-9134	85	7	provide	provide	VERB
fbem-9134	85	8	direction	direction	NOUN
fbem-9134	85	9	for	for	ADP
fbem-9134	85	10	better	well	ADJ
fbem-9134	85	11	service	service	NOUN
fbem-9134	85	12	,	,	PUNCT
fbem-9134	85	13	and	and	CCONJ
fbem-9134	85	14	also	also	ADV
fbem-9134	85	15	enable	enable	VERB
fbem-9134	85	16	different	different	ADJ
fbem-9134	85	17	levels	level	NOUN
fbem-9134	85	18	of	of	ADP
fbem-9134	85	19	the	the	DET
fbem-9134	85	20	company	company	NOUN
fbem-9134	85	21	to	to	PART
fbem-9134	85	22	strengthen	strengthen	VERB
fbem-9134	85	23	their	their	PRON
fbem-9134	85	24	service	service	NOUN
fbem-9134	85	25	consciousness	consciousness	NOUN
fbem-9134	85	26	.	.	PUNCT
fbem-9134	86	1	the	the	DET
fbem-9134	86	2	essence	essence	NOUN
fbem-9134	86	3	of	of	ADP
fbem-9134	86	4	the	the	DET
fbem-9134	86	5	internal	internal	ADJ
fbem-9134	86	6	audit	audit	NOUN
fbem-9134	86	7	service	service	NOUN
fbem-9134	86	8	function	function	NOUN
fbem-9134	86	9	is	be	AUX
fbem-9134	86	10	to	to	PART
fbem-9134	86	11	provide	provide	VERB
fbem-9134	86	12	consulting	consulting	NOUN
fbem-9134	86	13	services	service	NOUN
fbem-9134	86	14	for	for	ADP
fbem-9134	86	15	the	the	DET
fbem-9134	86	16	company	company	NOUN
fbem-9134	86	17	as	as	ADP
fbem-9134	86	18	a	a	DET
fbem-9134	86	19	whole	whole	NOUN
fbem-9134	86	20	,	,	PUNCT
fbem-9134	86	21	to	to	PART
fbem-9134	86	22	provide	provide	VERB
fbem-9134	86	23	advice	advice	NOUN
fbem-9134	86	24	and	and	CCONJ
fbem-9134	86	25	consulting	consulting	NOUN
fbem-9134	86	26	services	service	NOUN
fbem-9134	86	27	for	for	ADP
fbem-9134	86	28	the	the	DET
fbem-9134	86	29	development	development	NOUN
fbem-9134	86	30	of	of	ADP
fbem-9134	86	31	the	the	DET
fbem-9134	86	32	company	company	NOUN
fbem-9134	86	33	,	,	PUNCT
fbem-9134	86	34	to	to	PART
fbem-9134	86	35	promote	promote	VERB
fbem-9134	86	36	good	good	ADJ
fbem-9134	86	37	overall	overall	ADJ
fbem-9134	86	38	service	service	NOUN
fbem-9134	86	39	work	work	NOUN
fbem-9134	86	40	,	,	PUNCT
fbem-9134	86	41	to	to	PART
fbem-9134	86	42	enrich	enrich	VERB
fbem-9134	86	43	the	the	DET
fbem-9134	86	44	development	development	NOUN
fbem-9134	86	45	of	of	ADP
fbem-9134	86	46	innovative	innovative	ADJ
fbem-9134	86	47	company	company	NOUN
fbem-9134	86	48	service	service	NOUN
fbem-9134	86	49	culture	culture	NOUN
fbem-9134	86	50	,	,	PUNCT
fbem-9134	86	51	and	and	CCONJ
fbem-9134	86	52	to	to	PART
fbem-9134	86	53	effectively	effectively	ADV
fbem-9134	86	54	promote	promote	VERB
fbem-9134	86	55	the	the	DET
fbem-9134	86	56	sustainable	sustainable	ADJ
fbem-9134	86	57	and	and	CCONJ
fbem-9134	86	58	healthy	healthy	ADJ
fbem-9134	86	59	development	development	NOUN
fbem-9134	86	60	of	of	ADP
fbem-9134	86	61	the	the	DET
fbem-9134	86	62	company	company	NOUN
fbem-9134	86	63	.	.	PUNCT
fbem-9134	87	1	4.1.2	4.1.2	X
fbem-9134	87	2	.	.	PUNCT
fbem-9134	87	3	improve	improve	VERB
fbem-9134	87	4	the	the	DET
fbem-9134	87	5	internal	internal	ADJ
fbem-9134	87	6	audit	audit	NOUN
fbem-9134	87	7	system	system	NOUN
fbem-9134	87	8	the	the	DET
fbem-9134	87	9	enterprise	enterprise	NOUN
fbem-9134	87	10	should	should	AUX
fbem-9134	87	11	put	put	VERB
fbem-9134	87	12	forward	forward	ADV
fbem-9134	87	13	feasible	feasible	ADJ
fbem-9134	87	14	overall	overall	ADJ
fbem-9134	87	15	objectives	objective	NOUN
fbem-9134	87	16	and	and	CCONJ
fbem-9134	87	17	provide	provide	VERB
fbem-9134	87	18	an	an	DET
fbem-9134	87	19	objective	objective	ADJ
fbem-9134	87	20	evaluation	evaluation	NOUN
fbem-9134	87	21	index.in	index.in	VERB
fbem-9134	87	22	addition	addition	NOUN
fbem-9134	87	23	,	,	PUNCT
fbem-9134	87	24	in	in	ADP
fbem-9134	87	25	accordance	accordance	NOUN
fbem-9134	87	26	with	with	ADP
fbem-9134	87	27	the	the	DET
fbem-9134	87	28	requirements	requirement	NOUN
fbem-9134	87	29	of	of	ADP
fbem-9134	87	30	relevant	relevant	ADJ
fbem-9134	87	31	laws	law	NOUN
fbem-9134	87	32	and	and	CCONJ
fbem-9134	87	33	regulations	regulation	NOUN
fbem-9134	87	34	and	and	CCONJ
fbem-9134	87	35	institutional	institutional	ADJ
fbem-9134	87	36	norms	norm	NOUN
fbem-9134	87	37	,	,	PUNCT
fbem-9134	87	38	establish	establish	VERB
fbem-9134	87	39	a	a	DET
fbem-9134	87	40	corresponding	corresponding	ADJ
fbem-9134	87	41	management	management	NOUN
fbem-9134	87	42	system	system	NOUN
fbem-9134	87	43	related	relate	VERB
fbem-9134	87	44	to	to	ADP
fbem-9134	87	45	evaluation	evaluation	NOUN
fbem-9134	87	46	,	,	PUNCT
fbem-9134	87	47	feedback	feedback	NOUN
fbem-9134	87	48	and	and	CCONJ
fbem-9134	87	49	supervision	supervision	NOUN
fbem-9134	87	50	to	to	PART
fbem-9134	87	51	ensure	ensure	VERB
fbem-9134	87	52	the	the	DET
fbem-9134	87	53	consistency	consistency	NOUN
fbem-9134	87	54	of	of	ADP
fbem-9134	87	55	the	the	DET
fbem-9134	87	56	group	group	NOUN
fbem-9134	87	57	's	's	PART
fbem-9134	87	58	regulations	regulation	NOUN
fbem-9134	87	59	and	and	CCONJ
fbem-9134	87	60	laws.to	laws.to	PRON
fbem-9134	87	61	ensure	ensure	VERB
fbem-9134	87	62	the	the	DET
fbem-9134	87	63	stable	stable	ADJ
fbem-9134	87	64	operation	operation	NOUN
fbem-9134	87	65	of	of	ADP
fbem-9134	87	66	the	the	DET
fbem-9134	87	67	internal	internal	ADJ
fbem-9134	87	68	control	control	NOUN
fbem-9134	87	69	system	system	NOUN
fbem-9134	87	70	,	,	PUNCT
fbem-9134	87	71	the	the	DET
fbem-9134	87	72	construction	construction	NOUN
fbem-9134	87	73	of	of	ADP
fbem-9134	87	74	the	the	DET
fbem-9134	87	75	information	information	NOUN
fbem-9134	87	76	system	system	NOUN
fbem-9134	87	77	of	of	ADP
fbem-9134	87	78	internal	internal	ADJ
fbem-9134	87	79	control	control	NOUN
fbem-9134	87	80	must	must	AUX
fbem-9134	87	81	be	be	AUX
fbem-9134	87	82	continuously	continuously	ADV
fbem-9134	87	83	improved	improve	VERB
fbem-9134	87	84	,	,	PUNCT
fbem-9134	87	85	so	so	SCONJ
fbem-9134	87	86	that	that	SCONJ
fbem-9134	87	87	the	the	DET
fbem-9134	87	88	information	information	NOUN
fbem-9134	87	89	system	system	NOUN
fbem-9134	87	90	of	of	ADP
fbem-9134	87	91	internal	internal	ADJ
fbem-9134	87	92	control	control	NOUN
fbem-9134	87	93	can	can	AUX
fbem-9134	87	94	be	be	AUX
fbem-9134	87	95	effectively	effectively	ADV
fbem-9134	87	96	supervised	supervise	VERB
fbem-9134	87	97	.	.	PUNCT
fbem-9134	88	1	the	the	DET
fbem-9134	88	2	information	information	NOUN
fbem-9134	88	3	system	system	NOUN
fbem-9134	88	4	of	of	ADP
fbem-9134	88	5	internal	internal	ADJ
fbem-9134	88	6	control	control	NOUN
fbem-9134	88	7	is	be	AUX
fbem-9134	88	8	effectively	effectively	ADV
fbem-9134	88	9	supervised	supervised	ADJ
fbem-9134	88	10	to	to	PART
fbem-9134	88	11	provide	provide	VERB
fbem-9134	88	12	a	a	DET
fbem-9134	88	13	realistic	realistic	ADJ
fbem-9134	88	14	theoretical	theoretical	ADJ
fbem-9134	88	15	basis	basis	NOUN
fbem-9134	88	16	and	and	CCONJ
fbem-9134	88	17	standard	standard	NOUN
fbem-9134	88	18	for	for	ADP
fbem-9134	88	19	the	the	DET
fbem-9134	88	20	work	work	NOUN
fbem-9134	88	21	behavior	behavior	NOUN
fbem-9134	88	22	of	of	ADP
fbem-9134	88	23	internal	internal	ADJ
fbem-9134	88	24	audit	audit	NOUN
fbem-9134	88	25	.	.	PUNCT
fbem-9134	89	1	for	for	ADP
fbem-9134	89	2	different	different	ADJ
fbem-9134	89	3	audit	audit	NOUN
fbem-9134	89	4	roles	role	NOUN
fbem-9134	89	5	and	and	CCONJ
fbem-9134	89	6	audit	audit	NOUN
fbem-9134	89	7	objects	object	NOUN
fbem-9134	89	8	,	,	PUNCT
fbem-9134	89	9	the	the	DET
fbem-9134	89	10	system	system	NOUN
fbem-9134	89	11	should	should	AUX
fbem-9134	89	12	be	be	AUX
fbem-9134	89	13	regulated	regulate	VERB
fbem-9134	89	14	from	from	ADP
fbem-9134	89	15	the	the	DET
fbem-9134	89	16	level	level	NOUN
fbem-9134	89	17	of	of	ADP
fbem-9134	89	18	the	the	DET
fbem-9134	89	19	system	system	NOUN
fbem-9134	89	20	,	,	PUNCT
fbem-9134	89	21	and	and	CCONJ
fbem-9134	89	22	the	the	DET
fbem-9134	89	23	code	code	NOUN
fbem-9134	89	24	of	of	ADP
fbem-9134	89	25	conduct	conduct	NOUN
fbem-9134	89	26	and	and	CCONJ
fbem-9134	89	27	regulations	regulation	NOUN
fbem-9134	89	28	should	should	AUX
fbem-9134	89	29	be	be	AUX
fbem-9134	89	30	formulated	formulate	VERB
fbem-9134	89	31	.	.	PUNCT
fbem-9134	90	1	the	the	DET
fbem-9134	90	2	internal	internal	ADJ
fbem-9134	90	3	audit	audit	NOUN
fbem-9134	90	4	system	system	NOUN
fbem-9134	90	5	will	will	AUX
fbem-9134	90	6	be	be	AUX
fbem-9134	90	7	improved	improve	VERB
fbem-9134	90	8	,	,	PUNCT
fbem-9134	90	9	the	the	DET
fbem-9134	90	10	work	work	NOUN
fbem-9134	90	11	of	of	ADP
fbem-9134	90	12	internal	internal	ADJ
fbem-9134	90	13	audit	audit	NOUN
fbem-9134	90	14	will	will	AUX
fbem-9134	90	15	be	be	AUX
fbem-9134	90	16	standardized	standardize	VERB
fbem-9134	90	17	,	,	PUNCT
fbem-9134	90	18	and	and	CCONJ
fbem-9134	90	19	the	the	DET
fbem-9134	90	20	internal	internal	ADJ
fbem-9134	90	21	control	control	NOUN
fbem-9134	90	22	work	work	NOUN
fbem-9134	90	23	will	will	AUX
fbem-9134	90	24	be	be	AUX
fbem-9134	90	25	standardized	standardize	VERB
fbem-9134	90	26	to	to	PART
fbem-9134	90	27	ensure	ensure	VERB
fbem-9134	90	28	the	the	DET
fbem-9134	90	29	smooth	smooth	ADJ
fbem-9134	90	30	operation	operation	NOUN
fbem-9134	90	31	of	of	ADP
fbem-9134	90	32	internal	internal	ADJ
fbem-9134	90	33	audit	audit	NOUN
fbem-9134	90	34	work	work	NOUN
fbem-9134	90	35	from	from	ADP
fbem-9134	90	36	the	the	DET
fbem-9134	90	37	system	system	NOUN
fbem-9134	90	38	level	level	NOUN
fbem-9134	90	39	.	.	PUNCT
fbem-9134	91	1	4.1.3	4.1.3	X
fbem-9134	91	2	.	.	X
fbem-9134	91	3	establish	establish	VERB
fbem-9134	91	4	an	an	DET
fbem-9134	91	5	incentive	incentive	NOUN
fbem-9134	91	6	mechanism	mechanism	NOUN
fbem-9134	91	7	enterprises	enterprise	NOUN
fbem-9134	91	8	should	should	AUX
fbem-9134	91	9	objectively	objectively	ADV
fbem-9134	91	10	and	and	CCONJ
fbem-9134	91	11	fairly	fairly	ADV
fbem-9134	91	12	evaluate	evaluate	VERB
fbem-9134	91	13	the	the	DET
fbem-9134	91	14	internal	internal	ADJ
fbem-9134	91	15	auditors	auditor	NOUN
fbem-9134	91	16	'	'	PART
fbem-9134	91	17	professional	professional	ADJ
fbem-9134	91	18	competence	competence	NOUN
fbem-9134	91	19	in	in	ADP
fbem-9134	91	20	information	information	NOUN
fbem-9134	91	21	professional	professional	ADJ
fbem-9134	91	22	competence	competence	NOUN
fbem-9134	91	23	in	in	ADP
fbem-9134	91	24	information	information	NOUN
fbem-9134	91	25	-	-	PUNCT
fbem-9134	91	26	based	base	VERB
fbem-9134	91	27	auditing	auditing	NOUN
fbem-9134	91	28	,	,	PUNCT
fbem-9134	91	29	constantly	constantly	ADV
fbem-9134	91	30	promote	promote	VERB
fbem-9134	91	31	auditors	auditor	NOUN
fbem-9134	91	32	to	to	PART
fbem-9134	91	33	innovate	innovate	VERB
fbem-9134	91	34	and	and	CCONJ
fbem-9134	91	35	develop	develop	VERB
fbem-9134	91	36	audit	audit	NOUN
fbem-9134	91	37	models	model	NOUN
fbem-9134	91	38	with	with	ADP
fbem-9134	91	39	the	the	DET
fbem-9134	91	40	help	help	NOUN
fbem-9134	91	41	of	of	ADP
fbem-9134	91	42	information	information	NOUN
fbem-9134	91	43	-	-	PUNCT
fbem-9134	91	44	based	base	VERB
fbem-9134	91	45	thinking	thinking	NOUN
fbem-9134	91	46	,	,	PUNCT
fbem-9134	91	47	and	and	CCONJ
fbem-9134	91	48	can	can	AUX
fbem-9134	91	49	combine	combine	VERB
fbem-9134	91	50	the	the	DET
fbem-9134	91	51	quality	quality	NOUN
fbem-9134	91	52	of	of	ADP
fbem-9134	91	53	audit	audit	NOUN
fbem-9134	91	54	work	work	NOUN
fbem-9134	91	55	and	and	CCONJ
fbem-9134	91	56	improve	improve	VERB
fbem-9134	91	57	the	the	DET
fbem-9134	91	58	evaluation	evaluation	NOUN
fbem-9134	91	59	mechanism.the	mechanism.the	DET
fbem-9134	91	60	company	company	NOUN
fbem-9134	91	61	should	should	AUX
fbem-9134	91	62	evaluate	evaluate	VERB
fbem-9134	91	63	the	the	DET
fbem-9134	91	64	performance	performance	NOUN
fbem-9134	91	65	of	of	ADP
fbem-9134	91	66	the	the	DET
fbem-9134	91	67	internal	internal	ADJ
fbem-9134	91	68	auditor	auditor	NOUN
fbem-9134	91	69	and	and	CCONJ
fbem-9134	91	70	assess	assess	VERB
fbem-9134	91	71	the	the	DET
fbem-9134	91	72	stage	stage	NOUN
fbem-9134	91	73	of	of	ADP
fbem-9134	91	74	work.the	work.the	DET
fbem-9134	91	75	professional	professional	ADJ
fbem-9134	91	76	ethics	ethic	NOUN
fbem-9134	91	77	of	of	ADP
fbem-9134	91	78	internal	internal	ADJ
fbem-9134	91	79	auditors	auditor	NOUN
fbem-9134	91	80	should	should	AUX
fbem-9134	91	81	also	also	ADV
fbem-9134	91	82	be	be	AUX
fbem-9134	91	83	evaluated	evaluate	VERB
fbem-9134	91	84	.	.	PUNCT
fbem-9134	92	1	the	the	DET
fbem-9134	92	2	professional	professional	ADJ
fbem-9134	92	3	ethics	ethic	NOUN
fbem-9134	92	4	of	of	ADP
fbem-9134	92	5	internal	internal	ADJ
fbem-9134	92	6	auditors	auditor	NOUN
fbem-9134	92	7	should	should	AUX
fbem-9134	92	8	also	also	ADV
fbem-9134	92	9	be	be	AUX
fbem-9134	92	10	evaluated	evaluate	VERB
fbem-9134	92	11	.	.	PUNCT
fbem-9134	93	1	the	the	DET
fbem-9134	93	2	company	company	NOUN
fbem-9134	93	3	should	should	AUX
fbem-9134	93	4	establish	establish	VERB
fbem-9134	93	5	a	a	DET
fbem-9134	93	6	performance	performance	NOUN
fbem-9134	93	7	evaluation	evaluation	NOUN
fbem-9134	93	8	mechanism	mechanism	NOUN
fbem-9134	93	9	for	for	ADP
fbem-9134	93	10	auditors	auditor	NOUN
fbem-9134	93	11	and	and	CCONJ
fbem-9134	93	12	regularly	regularly	ADV
fbem-9134	93	13	evaluate	evaluate	VERB
fbem-9134	93	14	the	the	DET
fbem-9134	93	15	work	work	NOUN
fbem-9134	93	16	of	of	ADP
fbem-9134	93	17	internal	internal	ADJ
fbem-9134	93	18	auditors	auditor	NOUN
fbem-9134	93	19	.	.	PUNCT
fbem-9134	94	1	to	to	PART
fbem-9134	94	2	evaluate	evaluate	VERB
fbem-9134	94	3	the	the	DET
fbem-9134	94	4	performance	performance	NOUN
fbem-9134	94	5	of	of	ADP
fbem-9134	94	6	internal	internal	ADJ
fbem-9134	94	7	auditors	auditor	NOUN
fbem-9134	94	8	and	and	CCONJ
fbem-9134	94	9	achieve	achieve	VERB
fbem-9134	94	10	the	the	DET
fbem-9134	94	11	goal	goal	NOUN
fbem-9134	94	12	of	of	ADP
fbem-9134	94	13	internal	internal	ADJ
fbem-9134	94	14	auditors	auditor	NOUN
fbem-9134	94	15	'	'	PART
fbem-9134	94	16	performance	performance	NOUN
fbem-9134	94	17	evaluation	evaluation	NOUN
fbem-9134	94	18	.	.	PUNCT
fbem-9134	95	1	4.2	4.2	NUM
fbem-9134	95	2	.	.	PUNCT
fbem-9134	96	1	safety	safety	NOUN
fbem-9134	96	2	guarantee	guarantee	VERB
fbem-9134	96	3	big	big	ADJ
fbem-9134	96	4	data	datum	NOUN
fbem-9134	96	5	provides	provide	VERB
fbem-9134	96	6	a	a	DET
fbem-9134	96	7	solid	solid	ADJ
fbem-9134	96	8	technical	technical	ADJ
fbem-9134	96	9	foundation	foundation	NOUN
fbem-9134	96	10	for	for	ADP
fbem-9134	96	11	information	information	NOUN
fbem-9134	96	12	regulation	regulation	NOUN
fbem-9134	96	13	,	,	PUNCT
fbem-9134	96	14	but	but	CCONJ
fbem-9134	96	15	at	at	ADP
fbem-9134	96	16	the	the	DET
fbem-9134	96	17	same	same	ADJ
fbem-9134	96	18	time	time	NOUN
fbem-9134	96	19	,	,	PUNCT
fbem-9134	96	20	due	due	ADP
fbem-9134	96	21	to	to	ADP
fbem-9134	96	22	its	its	PRON
fbem-9134	96	23	own	own	ADJ
fbem-9134	96	24	characteristics	characteristic	NOUN
fbem-9134	96	25	,	,	PUNCT
fbem-9134	96	26	it	it	PRON
fbem-9134	96	27	also	also	ADV
fbem-9134	96	28	brings	bring	VERB
fbem-9134	96	29	risks	risk	NOUN
fbem-9134	96	30	and	and	CCONJ
fbem-9134	96	31	challenges	challenge	NOUN
fbem-9134	96	32	for	for	ADP
fbem-9134	96	33	information	information	NOUN
fbem-9134	96	34	for	for	ADP
fbem-9134	96	35	example	example	NOUN
fbem-9134	96	36	,	,	PUNCT
fbem-9134	96	37	due	due	ADP
fbem-9134	96	38	to	to	ADP
fbem-9134	96	39	the	the	DET
fbem-9134	96	40	strong	strong	ADJ
fbem-9134	96	41	privacy	privacy	NOUN
fbem-9134	96	42	and	and	CCONJ
fbem-9134	96	43	sensitivity	sensitivity	NOUN
fbem-9134	96	44	of	of	ADP
fbem-9134	96	45	the	the	DET
fbem-9134	96	46	audited	audit	VERB
fbem-9134	96	47	data	data	NOUN
fbem-9134	96	48	information	information	NOUN
fbem-9134	96	49	,	,	PUNCT
fbem-9134	96	50	a	a	DET
fbem-9134	96	51	slight	slight	ADJ
fbem-9134	96	52	mistake	mistake	NOUN
fbem-9134	96	53	may	may	AUX
fbem-9134	96	54	lead	lead	VERB
fbem-9134	96	55	to	to	ADP
fbem-9134	96	56	information	information	NOUN
fbem-9134	96	57	leakage	leakage	NOUN
fbem-9134	96	58	and	and	CCONJ
fbem-9134	96	59	bring	bring	VERB
fbem-9134	96	60	irreparable	irreparable	ADJ
fbem-9134	96	61	losses	loss	NOUN
fbem-9134	96	62	to	to	ADP
fbem-9134	96	63	enterprises	enterprise	NOUN
fbem-9134	96	64	.	.	PUNCT
fbem-9134	97	1	personal	personal	ADJ
fbem-9134	97	2	privacy	privacy	NOUN
fbem-9134	97	3	and	and	CCONJ
fbem-9134	97	4	commercial	commercial	ADJ
fbem-9134	97	5	enterprise	enterprise	NOUN
fbem-9134	97	6	confidentiality	confidentiality	NOUN
fbem-9134	97	7	are	be	AUX
fbem-9134	97	8	also	also	ADV
fbem-9134	97	9	elements	element	NOUN
fbem-9134	97	10	that	that	PRON
fbem-9134	97	11	need	need	VERB
fbem-9134	97	12	special	special	ADJ
fbem-9134	97	13	protection	protection	NOUN
fbem-9134	97	14	.	.	PUNCT
fbem-9134	98	1	therefore	therefore	ADV
fbem-9134	98	2	,	,	PUNCT
fbem-9134	98	3	the	the	DET
fbem-9134	98	4	internal	internal	ADJ
fbem-9134	98	5	audit	audit	NOUN
fbem-9134	98	6	information	information	NOUN
fbem-9134	98	7	system	system	NOUN
fbem-9134	98	8	must	must	AUX
fbem-9134	98	9	be	be	AUX
fbem-9134	98	10	strictly	strictly	ADV
fbem-9134	98	11	authorized	authorize	VERB
fbem-9134	98	12	to	to	PART
fbem-9134	98	13	manage	manage	VERB
fbem-9134	98	14	and	and	CCONJ
fbem-9134	98	15	restrict	restrict	VERB
fbem-9134	98	16	the	the	DET
fbem-9134	98	17	use	use	NOUN
fbem-9134	98	18	of	of	ADP
fbem-9134	98	19	data	datum	NOUN
fbem-9134	98	20	to	to	PART
fbem-9134	98	21	ensure	ensure	VERB
fbem-9134	98	22	that	that	SCONJ
fbem-9134	98	23	the	the	DET
fbem-9134	98	24	system	system	NOUN
fbem-9134	98	25	data	datum	NOUN
fbem-9134	98	26	is	be	AUX
fbem-9134	98	27	not	not	PART
fbem-9134	98	28	stolen	steal	VERB
fbem-9134	98	29	and	and	CCONJ
fbem-9134	98	30	misused	misuse	VERB
fbem-9134	98	31	.	.	PUNCT
fbem-9134	99	1	in	in	ADP
fbem-9134	99	2	the	the	DET
fbem-9134	99	3	construction	construction	NOUN
fbem-9134	99	4	of	of	ADP
fbem-9134	99	5	the	the	DET
fbem-9134	99	6	internal	internal	ADJ
fbem-9134	99	7	audit	audit	NOUN
fbem-9134	99	8	information	information	NOUN
fbem-9134	99	9	system	system	NOUN
fbem-9134	99	10	,	,	PUNCT
fbem-9134	99	11	the	the	DET
fbem-9134	99	12	audit	audit	NOUN
fbem-9134	99	13	department	department	NOUN
fbem-9134	99	14	should	should	AUX
fbem-9134	99	15	not	not	PART
fbem-9134	99	16	only	only	ADV
fbem-9134	99	17	apply	apply	VERB
fbem-9134	99	18	the	the	DET
fbem-9134	99	19	data	datum	NOUN
fbem-9134	99	20	in	in	ADP
fbem-9134	99	21	a	a	DET
fbem-9134	99	22	reasonable	reasonable	ADJ
fbem-9134	99	23	way	way	NOUN
fbem-9134	99	24	,	,	PUNCT
fbem-9134	99	25	but	but	CCONJ
fbem-9134	99	26	also	also	ADV
fbem-9134	99	27	accelerate	accelerate	VERB
fbem-9134	99	28	the	the	DET
fbem-9134	99	29	improvement	improvement	NOUN
fbem-9134	99	30	of	of	ADP
fbem-9134	99	31	security	security	NOUN
fbem-9134	99	32	.	.	PUNCT
fbem-9134	100	1	4.2.1	4.2.1	NOUN
fbem-9134	100	2	.	.	PUNCT
fbem-9134	101	1	set	set	VERB
fbem-9134	101	2	audit	audit	NOUN
fbem-9134	101	3	system	system	NOUN
fbem-9134	101	4	permission	permission	NOUN
fbem-9134	101	5	with	with	ADP
fbem-9134	101	6	the	the	DET
fbem-9134	101	7	rapid	rapid	ADJ
fbem-9134	101	8	development	development	NOUN
fbem-9134	101	9	of	of	ADP
fbem-9134	101	10	modern	modern	ADJ
fbem-9134	101	11	information	information	NOUN
fbem-9134	101	12	technology	technology	NOUN
fbem-9134	101	13	,	,	PUNCT
fbem-9134	101	14	it	it	PRON
fbem-9134	101	15	is	be	AUX
fbem-9134	101	16	widely	widely	ADV
fbem-9134	101	17	applied	apply	VERB
fbem-9134	101	18	in	in	ADP
fbem-9134	101	19	all	all	DET
fbem-9134	101	20	walks	walk	NOUN
fbem-9134	101	21	of	of	ADP
fbem-9134	101	22	life	life	NOUN
fbem-9134	101	23	in	in	ADP
fbem-9134	101	24	society	society	NOUN
fbem-9134	101	25	and	and	CCONJ
fbem-9134	101	26	provides	provide	VERB
fbem-9134	101	27	a	a	DET
fbem-9134	101	28	great	great	ADJ
fbem-9134	101	29	boost	boost	NOUN
fbem-9134	101	30	to	to	PART
fbem-9134	101	31	promote	promote	VERB
fbem-9134	101	32	social	social	ADJ
fbem-9134	101	33	development	development	NOUN
fbem-9134	101	34	.	.	PUNCT
fbem-9134	102	1	information	information	NOUN
fbem-9134	102	2	technology	technology	NOUN
fbem-9134	102	3	has	have	AUX
fbem-9134	102	4	become	become	VERB
fbem-9134	102	5	an	an	DET
fbem-9134	102	6	indispensable	indispensable	ADJ
fbem-9134	102	7	application	application	NOUN
fbem-9134	102	8	technology	technology	NOUN
fbem-9134	102	9	in	in	ADP
fbem-9134	102	10	modern	modern	ADJ
fbem-9134	102	11	society	society	NOUN
fbem-9134	102	12	.	.	PUNCT
fbem-9134	103	1	audit	audit	NOUN
fbem-9134	103	2	information	information	NOUN
fbem-9134	103	3	system	system	NOUN
fbem-9134	103	4	is	be	AUX
fbem-9134	103	5	to	to	PART
fbem-9134	103	6	achieve	achieve	VERB
fbem-9134	103	7	the	the	DET
fbem-9134	103	8	company	company	NOUN
fbem-9134	103	9	's	's	PART
fbem-9134	103	10	development	development	NOUN
fbem-9134	103	11	strategy	strategy	NOUN
fbem-9134	103	12	goals	goal	NOUN
fbem-9134	103	13	through	through	ADP
fbem-9134	103	14	the	the	DET
fbem-9134	103	15	comprehensive	comprehensive	ADJ
fbem-9134	103	16	mastery	mastery	NOUN
fbem-9134	103	17	of	of	ADP
fbem-9134	103	18	information	information	NOUN
fbem-9134	103	19	and	and	CCONJ
fbem-9134	103	20	data	datum	NOUN
fbem-9134	103	21	,	,	PUNCT
fbem-9134	103	22	full	full	ADJ
fbem-9134	103	23	excavation	excavation	NOUN
fbem-9134	103	24	and	and	CCONJ
fbem-9134	103	25	extensive	extensive	ADJ
fbem-9134	103	26	use	use	NOUN
fbem-9134	103	27	of	of	ADP
fbem-9134	103	28	information	information	NOUN
fbem-9134	103	29	technology	technology	NOUN
fbem-9134	103	30	,	,	PUNCT
fbem-9134	103	31	the	the	DET
fbem-9134	103	32	audit	audit	NOUN
fbem-9134	103	33	of	of	ADP
fbem-9134	103	34	the	the	DET
fbem-9134	103	35	basic	basic	ADJ
fbem-9134	103	36	data	datum	NOUN
fbem-9134	103	37	often	often	ADV
fbem-9134	103	38	involves	involve	VERB
fbem-9134	103	39	the	the	DET
fbem-9134	103	40	core	core	NOUN
fbem-9134	103	41	business	business	NOUN
fbem-9134	103	42	of	of	ADP
fbem-9134	103	43	the	the	DET
fbem-9134	103	44	enterprise	enterprise	NOUN
fbem-9134	103	45	.	.	PUNCT
fbem-9134	104	1	the	the	DET
fbem-9134	104	2	enterprise	enterprise	NOUN
fbem-9134	104	3	must	must	AUX
fbem-9134	104	4	ensure	ensure	VERB
fbem-9134	104	5	the	the	DET
fbem-9134	104	6	security	security	NOUN
fbem-9134	104	7	of	of	ADP
fbem-9134	104	8	these	these	DET
fbem-9134	104	9	data	datum	NOUN
fbem-9134	104	10	to	to	PART
fbem-9134	104	11	avoid	avoid	VERB
fbem-9134	104	12	the	the	DET
fbem-9134	104	13	risk	risk	NOUN
fbem-9134	104	14	of	of	ADP
fbem-9134	104	15	leakage	leakage	NOUN
fbem-9134	104	16	.	.	PUNCT
fbem-9134	105	1	at	at	ADP
fbem-9134	105	2	the	the	DET
fbem-9134	105	3	same	same	ADJ
fbem-9134	105	4	time	time	NOUN
fbem-9134	105	5	,	,	PUNCT
fbem-9134	105	6	full	full	ADJ
fbem-9134	105	7	consideration	consideration	NOUN
fbem-9134	105	8	should	should	AUX
fbem-9134	105	9	be	be	AUX
fbem-9134	105	10	given	give	VERB
fbem-9134	105	11	to	to	ADP
fbem-9134	105	12	enhancing	enhance	VERB
fbem-9134	105	13	the	the	DET
fbem-9134	105	14	management	management	NOUN
fbem-9134	105	15	of	of	ADP
fbem-9134	105	16	the	the	DET
fbem-9134	105	17	information	information	NOUN
fbem-9134	105	18	platform	platform	NOUN
fbem-9134	105	19	.	.	PUNCT
fbem-9134	106	1	4.2.2	4.2.2	X
fbem-9134	106	2	.	.	PUNCT
fbem-9134	106	3	traces	trace	NOUN
fbem-9134	106	4	of	of	ADP
fbem-9134	106	5	operation	operation	NOUN
fbem-9134	106	6	information	information	NOUN
fbem-9134	106	7	are	be	AUX
fbem-9134	106	8	retained	retain	VERB
fbem-9134	106	9	with	with	ADP
fbem-9134	106	10	the	the	DET
fbem-9134	106	11	further	further	ADJ
fbem-9134	106	12	development	development	NOUN
fbem-9134	106	13	and	and	CCONJ
fbem-9134	106	14	popularization	popularization	NOUN
fbem-9134	106	15	of	of	ADP
fbem-9134	106	16	information	information	NOUN
fbem-9134	106	17	technology	technology	NOUN
fbem-9134	106	18	,	,	PUNCT
fbem-9134	106	19	the	the	DET
fbem-9134	106	20	media	medium	NOUN
fbem-9134	106	21	of	of	ADP
fbem-9134	106	22	information	information	NOUN
fbem-9134	106	23	data	datum	NOUN
fbem-9134	106	24	storage	storage	NOUN
fbem-9134	106	25	is	be	AUX
fbem-9134	106	26	constantly	constantly	ADV
fbem-9134	106	27	changing	change	VERB
fbem-9134	106	28	,	,	PUNCT
fbem-9134	106	29	the	the	DET
fbem-9134	106	30	network	network	NOUN
fbem-9134	106	31	platform	platform	NOUN
fbem-9134	106	32	is	be	AUX
fbem-9134	106	33	more	more	ADV
fbem-9134	106	34	and	and	CCONJ
fbem-9134	106	35	more	more	ADV
fbem-9134	106	36	open	open	ADJ
fbem-9134	106	37	,	,	PUNCT
fbem-9134	106	38	and	and	CCONJ
fbem-9134	106	39	the	the	DET
fbem-9134	106	40	computer	computer	NOUN
fbem-9134	106	41	network	network	NOUN
fbem-9134	106	42	virus	virus	NOUN
fbem-9134	106	43	and	and	CCONJ
fbem-9134	106	44	hacker	hacker	NOUN
fbem-9134	106	45	attacks	attack	NOUN
fbem-9134	106	46	and	and	CCONJ
fbem-9134	106	47	other	other	ADJ
fbem-9134	106	48	potential	potential	ADJ
fbem-9134	106	49	threats	threat	NOUN
fbem-9134	106	50	emerge	emerge	VERB
fbem-9134	106	51	in	in	ADP
fbem-9134	106	52	an	an	DET
fbem-9134	106	53	endless	endless	ADJ
fbem-9134	106	54	stream	stream	NOUN
fbem-9134	106	55	,	,	PUNCT
fbem-9134	106	56	the	the	DET
fbem-9134	106	57	enterprise	enterprise	NOUN
fbem-9134	106	58	information	information	NOUN
fbem-9134	106	59	data	datum	NOUN
fbem-9134	106	60	also	also	ADV
fbem-9134	106	61	has	have	VERB
fbem-9134	106	62	a	a	DET
fbem-9134	106	63	huge	huge	ADJ
fbem-9134	106	64	security	security	NOUN
fbem-9134	106	65	risk	risk	NOUN
fbem-9134	106	66	,	,	PUNCT
fbem-9134	106	67	and	and	CCONJ
fbem-9134	106	68	,	,	PUNCT
fbem-9134	106	69	because	because	SCONJ
fbem-9134	106	70	the	the	DET
fbem-9134	106	71	internal	internal	ADJ
fbem-9134	106	72	management	management	NOUN
fbem-9134	106	73	of	of	ADP
fbem-9134	106	74	the	the	DET
fbem-9134	106	75	information	information	NOUN
fbem-9134	106	76	system	system	NOUN
fbem-9134	106	77	is	be	AUX
fbem-9134	106	78	authorized	authorize	VERB
fbem-9134	106	79	mainly	mainly	ADV
fbem-9134	106	80	through	through	ADP
fbem-9134	106	81	the	the	DET
fbem-9134	106	82	account	account	NOUN
fbem-9134	106	83	password	password	NOUN
fbem-9134	106	84	and	and	CCONJ
fbem-9134	106	85	other	other	ADJ
fbem-9134	106	86	passwords	password	NOUN
fbem-9134	106	87	,	,	PUNCT
fbem-9134	106	88	but	but	CCONJ
fbem-9134	106	89	these	these	DET
fbem-9134	106	90	information	information	NOUN
fbem-9134	106	91	is	be	AUX
fbem-9134	106	92	stored	store	VERB
fbem-9134	106	93	in	in	ADP
fbem-9134	106	94	the	the	DET
fbem-9134	106	95	computer	computer	NOUN
fbem-9134	106	96	system	system	NOUN
fbem-9134	106	97	,	,	PUNCT
fbem-9134	106	98	so	so	CCONJ
fbem-9134	106	99	once	once	SCONJ
fbem-9134	106	100	the	the	DET
fbem-9134	106	101	information	information	NOUN
fbem-9134	106	102	is	be	AUX
fbem-9134	106	103	stolen	steal	VERB
fbem-9134	106	104	by	by	ADP
fbem-9134	106	105	others	other	NOUN
fbem-9134	106	106	,	,	PUNCT
fbem-9134	106	107	there	there	PRON
fbem-9134	106	108	will	will	AUX
fbem-9134	106	109	be	be	AUX
fbem-9134	106	110	huge	huge	ADJ
fbem-9134	106	111	potential	potential	ADJ
fbem-9134	106	112	risks	risk	NOUN
fbem-9134	106	113	,	,	PUNCT
fbem-9134	106	114	but	but	CCONJ
fbem-9134	106	115	also	also	ADV
fbem-9134	106	116	may	may	AUX
fbem-9134	106	117	cause	cause	VERB
fbem-9134	106	118	serious	serious	ADJ
fbem-9134	106	119	losses	loss	NOUN
fbem-9134	106	120	to	to	ADP
fbem-9134	106	121	the	the	DET
fbem-9134	106	122	enterprise	enterprise	NOUN
fbem-9134	106	123	,	,	PUNCT
fbem-9134	106	124	or	or	CCONJ
fbem-9134	106	125	damage	damage	VERB
fbem-9134	106	126	the	the	DET
fbem-9134	106	127	enterprise	enterprise	NOUN
fbem-9134	106	128	reputation	reputation	NOUN
fbem-9134	106	129	and	and	CCONJ
fbem-9134	106	130	other	other	ADJ
fbem-9134	106	131	risk	risk	NOUN
fbem-9134	106	132	problems	problem	NOUN
fbem-9134	106	133	.	.	PUNCT
fbem-9134	107	1	the	the	DET
fbem-9134	107	2	enterprise	enterprise	NOUN
fbem-9134	107	3	audit	audit	NOUN
fbem-9134	107	4	information	information	NOUN
fbem-9134	107	5	system	system	NOUN
fbem-9134	107	6	will	will	AUX
fbem-9134	107	7	inevitably	inevitably	ADV
fbem-9134	107	8	encounter	encounter	VERB
fbem-9134	107	9	such	such	ADJ
fbem-9134	107	10	potential	potential	ADJ
fbem-9134	107	11	threats	threat	NOUN
fbem-9134	107	12	in	in	ADP
fbem-9134	107	13	the	the	DET
fbem-9134	107	14	process	process	NOUN
fbem-9134	107	15	of	of	ADP
fbem-9134	107	16	management	management	NOUN
fbem-9134	107	17	and	and	CCONJ
fbem-9134	107	18	maintenance	maintenance	NOUN
fbem-9134	107	19	,	,	PUNCT
fbem-9134	107	20	which	which	PRON
fbem-9134	107	21	is	be	AUX
fbem-9134	107	22	also	also	ADV
fbem-9134	107	23	a	a	DET
fbem-9134	107	24	major	major	ADJ
fbem-9134	107	25	challenge	challenge	NOUN
fbem-9134	107	26	that	that	PRON
fbem-9134	107	27	can	can	AUX
fbem-9134	107	28	not	not	PART
fbem-9134	107	29	be	be	AUX
fbem-9134	107	30	ignored	ignore	VERB
fbem-9134	107	31	in	in	ADP
fbem-9134	107	32	the	the	DET
fbem-9134	107	33	process	process	NOUN
fbem-9134	107	34	of	of	ADP
fbem-9134	107	35	enterprise	enterprise	NOUN
fbem-9134	107	36	internal	internal	ADJ
fbem-9134	107	37	audit	audit	NOUN
fbem-9134	107	38	work	work	NOUN
fbem-9134	107	39	under	under	ADP
fbem-9134	107	40	the	the	DET
fbem-9134	107	41	current	current	ADJ
fbem-9134	107	42	information	information	NOUN
fbem-9134	107	43	background	background	NOUN
fbem-9134	107	44	traditional	traditional	ADJ
fbem-9134	107	45	internal	internal	ADJ
fbem-9134	107	46	auditing	auditing	NOUN
fbem-9134	107	47	uses	use	VERB
fbem-9134	107	48	paper	paper	NOUN
fbem-9134	107	49	-	-	PUNCT
fbem-9134	107	50	based	base	VERB
fbem-9134	107	51	auditing	auditing	NOUN
fbem-9134	107	52	,	,	PUNCT
fbem-9134	107	53	and	and	CCONJ
fbem-9134	107	54	all	all	DET
fbem-9134	107	55	audit	audit	NOUN
fbem-9134	107	56	results	result	NOUN
fbem-9134	107	57	are	be	AUX
fbem-9134	107	58	kept	keep	VERB
fbem-9134	107	59	in	in	ADP
fbem-9134	107	60	the	the	DET
fbem-9134	107	61	form	form	NOUN
fbem-9134	107	62	of	of	ADP
fbem-9134	107	63	documents	document	NOUN
fbem-9134	107	64	.	.	PUNCT
fbem-9134	108	1	the	the	DET
fbem-9134	108	2	storage	storage	NOUN
fbem-9134	108	3	and	and	CCONJ
fbem-9134	108	4	confidentiality	confidentiality	NOUN
fbem-9134	108	5	of	of	ADP
fbem-9134	108	6	the	the	DET
fbem-9134	108	7	documents	document	NOUN
fbem-9134	108	8	are	be	AUX
fbem-9134	108	9	supervised	supervise	VERB
fbem-9134	108	10	by	by	ADP
fbem-9134	108	11	the	the	DET
fbem-9134	108	12	enterprise	enterprise	NOUN
fbem-9134	108	13	management	management	NOUN
fbem-9134	108	14	at	at	ADP
fbem-9134	108	15	all	all	DET
fbem-9134	108	16	levels	level	NOUN
fbem-9134	108	17	,	,	PUNCT
fbem-9134	108	18	and	and	CCONJ
fbem-9134	108	19	only	only	ADV
fbem-9134	108	20	authorized	authorize	VERB
fbem-9134	108	21	and	and	CCONJ
fbem-9134	108	22	approved	approve	VERB
fbem-9134	108	23	personnel	personnel	NOUN
fbem-9134	108	24	are	be	AUX
fbem-9134	108	25	are	be	AUX
fbem-9134	108	26	qualified	qualified	ADJ
fbem-9134	108	27	to	to	PART
fbem-9134	108	28	access	access	VERB
fbem-9134	108	29	these	these	DET
fbem-9134	108	30	documents	document	NOUN
fbem-9134	108	31	.	.	PUNCT
fbem-9134	109	1	modern	modern	ADJ
fbem-9134	109	2	internal	internal	ADJ
fbem-9134	109	3	audit	audit	NOUN
fbem-9134	109	4	,	,	PUNCT
fbem-9134	109	5	on	on	ADP
fbem-9134	109	6	the	the	DET
fbem-9134	109	7	other	other	ADJ
fbem-9134	109	8	hand	hand	NOUN
fbem-9134	109	9	,	,	PUNCT
fbem-9134	109	10	is	be	AUX
fbem-9134	109	11	based	base	VERB
fbem-9134	109	12	on	on	ADP
fbem-9134	109	13	the	the	DET
fbem-9134	109	14	internet	internet	NOUN
fbem-9134	109	15	,	,	PUNCT
fbem-9134	109	16	and	and	CCONJ
fbem-9134	109	17	the	the	DET
fbem-9134	109	18	audit	audit	NOUN
fbem-9134	109	19	information	information	NOUN
fbem-9134	109	20	is	be	AUX
fbem-9134	109	21	built	build	VERB
fbem-9134	109	22	into	into	ADP
fbem-9134	109	23	a	a	DET
fbem-9134	109	24	network.in	network.in	NUM
fbem-9134	109	25	addition	addition	NOUN
fbem-9134	109	26	,	,	PUNCT
fbem-9134	109	27	the	the	DET
fbem-9134	109	28	data	datum	NOUN
fbem-9134	109	29	itself	itself	PRON
fbem-9134	109	30	has	have	VERB
fbem-9134	109	31	the	the	DET
fbem-9134	109	32	characteristics	characteristic	NOUN
fbem-9134	109	33	of	of	ADP
fbem-9134	109	34	sharing	sharing	NOUN
fbem-9134	109	35	and	and	CCONJ
fbem-9134	109	36	flexibility	flexibility	NOUN
fbem-9134	109	37	,	,	PUNCT
fbem-9134	109	38	if	if	SCONJ
fbem-9134	109	39	someone	someone	PRON
fbem-9134	109	40	deliberately	deliberately	ADV
fbem-9134	109	41	altered	alter	VERB
fbem-9134	109	42	or	or	CCONJ
fbem-9134	109	43	deleted	delete	VERB
fbem-9134	109	44	the	the	DET
fbem-9134	109	45	audit	audit	NOUN
fbem-9134	109	46	data	datum	NOUN
fbem-9134	109	47	,	,	PUNCT
fbem-9134	109	48	it	it	PRON
fbem-9134	109	49	is	be	AUX
fbem-9134	109	50	difficult	difficult	ADJ
fbem-9134	109	51	for	for	SCONJ
fbem-9134	109	52	auditors	auditor	NOUN
fbem-9134	109	53	to	to	PART
fbem-9134	109	54	recover	recover	VERB
fbem-9134	109	55	the	the	DET
fbem-9134	109	56	original	original	ADJ
fbem-9134	109	57	data	datum	NOUN
fbem-9134	109	58	,	,	PUNCT
fbem-9134	109	59	and	and	CCONJ
fbem-9134	109	60	it	it	PRON
fbem-9134	109	61	is	be	AUX
fbem-9134	109	62	also	also	ADV
fbem-9134	109	63	difficult	difficult	ADJ
fbem-9134	109	64	to	to	PART
fbem-9134	109	65	ensure	ensure	VERB
fbem-9134	109	66	the	the	DET
fbem-9134	109	67	correctness	correctness	NOUN
fbem-9134	109	68	of	of	ADP
fbem-9134	109	69	the	the	DET
fbem-9134	109	70	data	datum	NOUN
fbem-9134	109	71	used	use	VERB
fbem-9134	109	72	in	in	ADP
fbem-9134	109	73	the	the	DET
fbem-9134	109	74	process	process	NOUN
fbem-9134	109	75	.	.	PUNCT
fbem-9134	110	1	in	in	ADP
fbem-9134	110	2	the	the	DET
fbem-9134	110	3	process	process	NOUN
fbem-9134	110	4	of	of	ADP
fbem-9134	110	5	use	use	NOUN
fbem-9134	110	6	,	,	PUNCT
fbem-9134	110	7	it	it	PRON
fbem-9134	110	8	is	be	AUX
fbem-9134	110	9	also	also	ADV
fbem-9134	110	10	difficult	difficult	ADJ
fbem-9134	110	11	to	to	PART
fbem-9134	110	12	ensure	ensure	VERB
fbem-9134	110	13	the	the	DET
fbem-9134	110	14	accuracy	accuracy	NOUN
fbem-9134	110	15	of	of	ADP
fbem-9134	110	16	the	the	DET
fbem-9134	110	17	data	datum	NOUN
fbem-9134	110	18	used	use	VERB
fbem-9134	110	19	,	,	PUNCT
fbem-9134	110	20	which	which	PRON
fbem-9134	110	21	affects	affect	VERB
fbem-9134	110	22	the	the	DET
fbem-9134	110	23	accuracy	accuracy	NOUN
fbem-9134	110	24	of	of	ADP
fbem-9134	110	25	audit	audit	NOUN
fbem-9134	110	26	conclusions	conclusion	NOUN
fbem-9134	110	27	.	.	PUNCT
fbem-9134	111	1	if	if	SCONJ
fbem-9134	111	2	you	you	PRON
fbem-9134	111	3	want	want	VERB
fbem-9134	111	4	to	to	PART
fbem-9134	111	5	ensure	ensure	VERB
fbem-9134	111	6	the	the	DET
fbem-9134	111	7	audit	audit	NOUN
fbem-9134	111	8	process	process	NOUN
fbem-9134	111	9	is	be	AUX
fbem-9134	111	10	safe	safe	ADJ
fbem-9134	111	11	and	and	CCONJ
fbem-9134	111	12	smooth	smooth	ADJ
fbem-9134	111	13	,	,	PUNCT
fbem-9134	111	14	you	you	PRON
fbem-9134	111	15	must	must	AUX
fbem-9134	111	16	design	design	VERB
fbem-9134	111	17	relatively	relatively	ADV
fbem-9134	111	18	strict	strict	ADJ
fbem-9134	111	19	access	access	NOUN
fbem-9134	111	20	conditions	condition	NOUN
fbem-9134	111	21	through	through	ADP
fbem-9134	111	22	identity	identity	NOUN
fbem-9134	111	23	verification	verification	NOUN
fbem-9134	111	24	and	and	CCONJ
fbem-9134	111	25	path	path	NOUN
fbem-9134	111	26	encryption	encryption	NOUN
fbem-9134	111	27	,	,	PUNCT
fbem-9134	111	28	and	and	CCONJ
fbem-9134	111	29	update	update	VERB
fbem-9134	111	30	and	and	CCONJ
fbem-9134	111	31	upgrade	upgrade	VERB
fbem-9134	111	32	the	the	DET
fbem-9134	111	33	audit	audit	NOUN
fbem-9134	111	34	system	system	NOUN
fbem-9134	111	35	in	in	ADP
fbem-9134	111	36	a	a	DET
fbem-9134	111	37	timely	timely	ADJ
fbem-9134	111	38	manner	manner	NOUN
fbem-9134	111	39	.	.	PUNCT
fbem-9134	112	1	4.3	4.3	NUM
fbem-9134	112	2	.	.	PUNCT
fbem-9134	112	3	talentsecurity	talentsecurity	PROPN
fbem-9134	112	4	4.3.1	4.3.1	NUM
fbem-9134	112	5	.	.	PUNCT
fbem-9134	112	6	establish	establish	VERB
fbem-9134	112	7	the	the	DET
fbem-9134	112	8	concept	concept	NOUN
fbem-9134	112	9	of	of	ADP
fbem-9134	112	10	service	service	NOUN
fbem-9134	112	11	-	-	PUNCT
fbem-9134	112	12	oriented	orient	VERB
fbem-9134	112	13	audit	audit	NOUN
fbem-9134	112	14	strengthening	strengthen	VERB
fbem-9134	112	15	the	the	DET
fbem-9134	112	16	propaganda	propaganda	NOUN
fbem-9134	112	17	of	of	ADP
fbem-9134	112	18	internal	internal	ADJ
fbem-9134	112	19	audit	audit	NOUN
fbem-9134	112	20	concept	concept	NOUN
fbem-9134	112	21	,	,	PUNCT
fbem-9134	112	22	so	so	SCONJ
fbem-9134	112	23	that	that	SCONJ
fbem-9134	112	24	all	all	DET
fbem-9134	112	25	employees	employee	NOUN
fbem-9134	112	26	establish	establish	VERB
fbem-9134	112	27	the	the	DET
fbem-9134	112	28	concept	concept	NOUN
fbem-9134	112	29	of	of	ADP
fbem-9134	112	30	service	service	NOUN
fbem-9134	112	31	-	-	PUNCT
fbem-9134	112	32	oriented	orient	VERB
fbem-9134	112	33	101	101	NUM
fbem-9134	112	34	audit	audit	NOUN
fbem-9134	112	35	,	,	PUNCT
fbem-9134	112	36	the	the	DET
fbem-9134	112	37	concept	concept	NOUN
fbem-9134	112	38	of	of	ADP
fbem-9134	112	39	service	service	NOUN
fbem-9134	112	40	for	for	ADP
fbem-9134	112	41	the	the	DET
fbem-9134	112	42	audited	audit	VERB
fbem-9134	112	43	unit	unit	NOUN
fbem-9134	112	44	is	be	AUX
fbem-9134	112	45	the	the	DET
fbem-9134	112	46	core	core	NOUN
fbem-9134	112	47	of	of	ADP
fbem-9134	112	48	the	the	DET
fbem-9134	112	49	whole	whole	ADJ
fbem-9134	112	50	work	work	NOUN
fbem-9134	112	51	.	.	PUNCT
fbem-9134	113	1	problem	problem	NOUN
fbem-9134	113	2	finding	finding	NOUN
fbem-9134	113	3	is	be	AUX
fbem-9134	113	4	only	only	ADV
fbem-9134	113	5	a	a	DET
fbem-9134	113	6	part	part	NOUN
fbem-9134	113	7	of	of	ADP
fbem-9134	113	8	the	the	DET
fbem-9134	113	9	actual	actual	ADJ
fbem-9134	113	10	audit	audit	NOUN
fbem-9134	113	11	work	work	NOUN
fbem-9134	113	12	.	.	PUNCT
fbem-9134	114	1	moreover	moreover	ADV
fbem-9134	114	2	,	,	PUNCT
fbem-9134	114	3	it	it	PRON
fbem-9134	114	4	helps	help	VERB
fbem-9134	114	5	to	to	PART
fbem-9134	114	6	help	help	VERB
fbem-9134	114	7	to	to	PART
fbem-9134	114	8	dissect	dissect	VERB
fbem-9134	114	9	problems	problem	NOUN
fbem-9134	114	10	,	,	PUNCT
fbem-9134	114	11	identify	identify	VERB
fbem-9134	114	12	their	their	PRON
fbem-9134	114	13	root	root	NOUN
fbem-9134	114	14	causes	cause	NOUN
fbem-9134	114	15	,	,	PUNCT
fbem-9134	114	16	propose	propose	VERB
fbem-9134	114	17	and	and	CCONJ
fbem-9134	114	18	monitor	monitor	VERB
fbem-9134	114	19	practical	practical	ADJ
fbem-9134	114	20	solutions	solution	NOUN
fbem-9134	114	21	,	,	PUNCT
fbem-9134	114	22	manage	manage	VERB
fbem-9134	114	23	the	the	DET
fbem-9134	114	24	company	company	NOUN
fbem-9134	114	25	's	's	PART
fbem-9134	114	26	operations	operation	NOUN
fbem-9134	114	27	in	in	ADP
fbem-9134	114	28	real	real	ADJ
fbem-9134	114	29	time	time	NOUN
fbem-9134	114	30	,	,	PUNCT
fbem-9134	114	31	and	and	CCONJ
fbem-9134	114	32	increase	increase	VERB
fbem-9134	114	33	economic	economic	ADJ
fbem-9134	114	34	benefits	benefit	NOUN
fbem-9134	114	35	.	.	PUNCT
fbem-9134	115	1	through	through	ADP
fbem-9134	115	2	the	the	DET
fbem-9134	115	3	further	further	ADJ
fbem-9134	115	4	development	development	NOUN
fbem-9134	115	5	and	and	CCONJ
fbem-9134	115	6	improvement	improvement	NOUN
fbem-9134	115	7	of	of	ADP
fbem-9134	115	8	the	the	DET
fbem-9134	115	9	internal	internal	ADJ
fbem-9134	115	10	audit	audit	NOUN
fbem-9134	115	11	function	function	NOUN
fbem-9134	115	12	,	,	PUNCT
fbem-9134	115	13	the	the	DET
fbem-9134	115	14	company	company	NOUN
fbem-9134	115	15	's	's	PART
fbem-9134	115	16	internal	internal	ADJ
fbem-9134	115	17	audit	audit	NOUN
fbem-9134	115	18	work	work	NOUN
fbem-9134	115	19	gradually	gradually	ADV
fbem-9134	115	20	transitions	transition	NOUN
fbem-9134	115	21	from	from	ADP
fbem-9134	115	22	the	the	DET
fbem-9134	115	23	original	original	ADJ
fbem-9134	115	24	supervision	supervision	NOUN
fbem-9134	115	25	and	and	CCONJ
fbem-9134	115	26	management	management	NOUN
fbem-9134	115	27	mode	mode	NOUN
fbem-9134	115	28	to	to	AUX
fbem-9134	115	29	service	service	NOUN
fbem-9134	115	30	management	management	NOUN
fbem-9134	115	31	,	,	PUNCT
fbem-9134	115	32	so	so	SCONJ
fbem-9134	115	33	as	as	SCONJ
fbem-9134	115	34	to	to	PART
fbem-9134	115	35	better	well	ADV
fbem-9134	115	36	achieve	achieve	VERB
fbem-9134	115	37	the	the	DET
fbem-9134	115	38	company	company	NOUN
fbem-9134	115	39	's	's	PART
fbem-9134	115	40	service	service	NOUN
fbem-9134	115	41	purposes	purpose	NOUN
fbem-9134	115	42	.	.	PUNCT
fbem-9134	116	1	4.3.2	4.3.2	X
fbem-9134	116	2	.	.	PUNCT
fbem-9134	117	1	cultivate	cultivate	VERB
fbem-9134	117	2	talents	talent	NOUN
fbem-9134	117	3	with	with	ADP
fbem-9134	117	4	comprehensive	comprehensive	ADJ
fbem-9134	117	5	quality	quality	NOUN
fbem-9134	117	6	talent	talent	NOUN
fbem-9134	117	7	is	be	AUX
fbem-9134	117	8	an	an	DET
fbem-9134	117	9	important	important	ADJ
fbem-9134	117	10	subject	subject	NOUN
fbem-9134	117	11	and	and	CCONJ
fbem-9134	117	12	key	key	ADJ
fbem-9134	117	13	link	link	NOUN
fbem-9134	117	14	in	in	ADP
fbem-9134	117	15	promoting	promote	VERB
fbem-9134	117	16	informatization	informatization	NOUN
fbem-9134	117	17	construction	construction	NOUN
fbem-9134	117	18	.	.	PUNCT
fbem-9134	118	1	a	a	DET
fbem-9134	118	2	group	group	NOUN
fbem-9134	118	3	of	of	ADP
fbem-9134	118	4	audit	audit	NOUN
fbem-9134	118	5	staff	staff	NOUN
fbem-9134	118	6	proficient	proficient	ADJ
fbem-9134	118	7	in	in	ADP
fbem-9134	118	8	business	business	NOUN
fbem-9134	118	9	and	and	CCONJ
fbem-9134	118	10	familiar	familiar	ADJ
fbem-9134	118	11	with	with	ADP
fbem-9134	118	12	information	information	NOUN
fbem-9134	118	13	technology	technology	NOUN
fbem-9134	118	14	is	be	AUX
fbem-9134	118	15	the	the	DET
fbem-9134	118	16	key	key	NOUN
fbem-9134	118	17	to	to	PART
fbem-9134	118	18	play	play	VERB
fbem-9134	118	19	a	a	DET
fbem-9134	118	20	role	role	NOUN
fbem-9134	118	21	in	in	ADP
fbem-9134	118	22	audit	audit	NOUN
fbem-9134	118	23	informatization	informatization	NOUN
fbem-9134	118	24	.	.	PUNCT
fbem-9134	119	1	therefore	therefore	ADV
fbem-9134	119	2	,	,	PUNCT
fbem-9134	119	3	it	it	PRON
fbem-9134	119	4	has	have	AUX
fbem-9134	119	5	become	become	VERB
fbem-9134	119	6	an	an	DET
fbem-9134	119	7	urgent	urgent	ADJ
fbem-9134	119	8	task	task	NOUN
fbem-9134	119	9	for	for	SCONJ
fbem-9134	119	10	the	the	DET
fbem-9134	119	11	group	group	NOUN
fbem-9134	119	12	to	to	PART
fbem-9134	119	13	cultivate	cultivate	VERB
fbem-9134	119	14	a	a	DET
fbem-9134	119	15	team	team	NOUN
fbem-9134	119	16	of	of	ADP
fbem-9134	119	17	talents	talent	NOUN
fbem-9134	119	18	who	who	PRON
fbem-9134	119	19	are	be	AUX
fbem-9134	119	20	supported	support	VERB
fbem-9134	119	21	by	by	ADP
fbem-9134	119	22	information	information	NOUN
fbem-9134	119	23	technology	technology	NOUN
fbem-9134	119	24	and	and	CCONJ
fbem-9134	119	25	proficient	proficient	ADJ
fbem-9134	119	26	in	in	ADP
fbem-9134	119	27	auditing	auditing	NOUN
fbem-9134	119	28	business	business	NOUN
fbem-9134	119	29	.	.	PUNCT
fbem-9134	120	1	at	at	ADP
fbem-9134	120	2	the	the	DET
fbem-9134	120	3	present	present	ADJ
fbem-9134	120	4	stage	stage	NOUN
fbem-9134	120	5	,	,	PUNCT
fbem-9134	120	6	part	part	NOUN
fbem-9134	120	7	of	of	ADP
fbem-9134	120	8	the	the	DET
fbem-9134	120	9	internal	internal	ADJ
fbem-9134	120	10	audit	audit	NOUN
fbem-9134	120	11	staff	staff	NOUN
fbem-9134	120	12	in	in	ADP
fbem-9134	120	13	the	the	DET
fbem-9134	120	14	enterprise	enterprise	NOUN
fbem-9134	120	15	still	still	ADV
fbem-9134	120	16	maintain	maintain	VERB
fbem-9134	120	17	the	the	DET
fbem-9134	120	18	traditional	traditional	ADJ
fbem-9134	120	19	audit	audit	NOUN
fbem-9134	120	20	work	work	NOUN
fbem-9134	120	21	concept	concept	NOUN
fbem-9134	120	22	,	,	PUNCT
fbem-9134	120	23	while	while	SCONJ
fbem-9134	120	24	still	still	ADV
fbem-9134	120	25	using	use	VERB
fbem-9134	120	26	the	the	DET
fbem-9134	120	27	traditional	traditional	ADJ
fbem-9134	120	28	internal	internal	ADJ
fbem-9134	120	29	audit	audit	NOUN
fbem-9134	120	30	work	work	NOUN
fbem-9134	120	31	mode	mode	NOUN
fbem-9134	120	32	and	and	CCONJ
fbem-9134	120	33	work	work	NOUN
fbem-9134	120	34	methods	method	NOUN
fbem-9134	120	35	,	,	PUNCT
fbem-9134	120	36	the	the	DET
fbem-9134	120	37	overall	overall	ADJ
fbem-9134	120	38	awareness	awareness	NOUN
fbem-9134	120	39	of	of	ADP
fbem-9134	120	40	the	the	DET
fbem-9134	120	41	application	application	NOUN
fbem-9134	120	42	of	of	ADP
fbem-9134	120	43	information	information	NOUN
fbem-9134	120	44	audit	audit	NOUN
fbem-9134	120	45	technology	technology	NOUN
fbem-9134	120	46	has	have	AUX
fbem-9134	120	47	not	not	PART
fbem-9134	120	48	been	be	AUX
fbem-9134	120	49	fully	fully	ADV
fbem-9134	120	50	and	and	CCONJ
fbem-9134	120	51	effectively	effectively	ADV
fbem-9134	120	52	established	establish	VERB
fbem-9134	120	53	.	.	PUNCT
fbem-9134	121	1	internal	internal	ADJ
fbem-9134	121	2	audit	audit	NOUN
fbem-9134	121	3	staff	staff	NOUN
fbem-9134	121	4	of	of	ADP
fbem-9134	121	5	enterprises	enterprise	NOUN
fbem-9134	121	6	are	be	AUX
fbem-9134	121	7	not	not	PART
fbem-9134	121	8	familiar	familiar	ADJ
fbem-9134	121	9	with	with	ADP
fbem-9134	121	10	the	the	DET
fbem-9134	121	11	application	application	NOUN
fbem-9134	121	12	of	of	ADP
fbem-9134	121	13	modern	modern	ADJ
fbem-9134	121	14	information	information	NOUN
fbem-9134	121	15	technology	technology	NOUN
fbem-9134	121	16	,	,	PUNCT
fbem-9134	121	17	and	and	CCONJ
fbem-9134	121	18	can	can	AUX
fbem-9134	121	19	not	not	PART
fbem-9134	121	20	correctly	correctly	ADV
fbem-9134	121	21	and	and	CCONJ
fbem-9134	121	22	skillfully	skillfully	ADV
fbem-9134	121	23	apply	apply	VERB
fbem-9134	121	24	modern	modern	ADJ
fbem-9134	121	25	information	information	NOUN
fbem-9134	121	26	audit	audit	NOUN
fbem-9134	121	27	software	software	NOUN
fbem-9134	121	28	to	to	PART
fbem-9134	121	29	implement	implement	VERB
fbem-9134	121	30	the	the	DET
fbem-9134	121	31	corresponding	correspond	VERB
fbem-9134	121	32	audit	audit	NOUN
fbem-9134	121	33	management	management	NOUN
fbem-9134	121	34	work	work	NOUN
fbem-9134	121	35	.	.	PUNCT
fbem-9134	122	1	some	some	DET
fbem-9134	122	2	audit	audit	NOUN
fbem-9134	122	3	staff	staff	NOUN
fbem-9134	122	4	have	have	VERB
fbem-9134	122	5	the	the	DET
fbem-9134	122	6	corresponding	correspond	VERB
fbem-9134	122	7	computer	computer	NOUN
fbem-9134	122	8	technology	technology	NOUN
fbem-9134	122	9	and	and	CCONJ
fbem-9134	122	10	network	network	NOUN
fbem-9134	122	11	information	information	NOUN
fbem-9134	122	12	technology	technology	NOUN
fbem-9134	122	13	basis	basis	NOUN
fbem-9134	122	14	,	,	PUNCT
fbem-9134	122	15	however	however	ADV
fbem-9134	122	16	,	,	PUNCT
fbem-9134	122	17	due	due	ADP
fbem-9134	122	18	to	to	ADP
fbem-9134	122	19	the	the	DET
fbem-9134	122	20	lack	lack	NOUN
fbem-9134	122	21	of	of	ADP
fbem-9134	122	22	solid	solid	ADJ
fbem-9134	122	23	knowledge	knowledge	NOUN
fbem-9134	122	24	foundation	foundation	NOUN
fbem-9134	122	25	in	in	ADP
fbem-9134	122	26	accounting	accounting	NOUN
fbem-9134	122	27	and	and	CCONJ
fbem-9134	122	28	auditing	auditing	NOUN
fbem-9134	122	29	,	,	PUNCT
fbem-9134	122	30	they	they	PRON
fbem-9134	122	31	can	can	AUX
fbem-9134	122	32	not	not	PART
fbem-9134	122	33	effectively	effectively	ADV
fbem-9134	122	34	integrate	integrate	VERB
fbem-9134	122	35	information	information	NOUN
fbem-9134	122	36	technology	technology	NOUN
fbem-9134	122	37	and	and	CCONJ
fbem-9134	122	38	auditing	audit	VERB
fbem-9134	122	39	professional	professional	ADJ
fbem-9134	122	40	ability	ability	NOUN
fbem-9134	122	41	in	in	ADP
fbem-9134	122	42	the	the	DET
fbem-9134	122	43	actual	actual	ADJ
fbem-9134	122	44	process	process	NOUN
fbem-9134	122	45	of	of	ADP
fbem-9134	122	46	carrying	carry	VERB
fbem-9134	122	47	out	out	ADP
fbem-9134	122	48	internal	internal	ADJ
fbem-9134	122	49	audit	audit	NOUN
fbem-9134	122	50	work	work	NOUN
fbem-9134	122	51	.	.	PUNCT
fbem-9134	123	1	5	5	X
fbem-9134	123	2	.	.	X
fbem-9134	123	3	conclusion	conclusion	NOUN
fbem-9134	123	4	with	with	ADP
fbem-9134	123	5	the	the	DET
fbem-9134	123	6	progress	progress	NOUN
fbem-9134	123	7	of	of	ADP
fbem-9134	123	8	modern	modern	ADJ
fbem-9134	123	9	science	science	NOUN
fbem-9134	123	10	and	and	CCONJ
fbem-9134	123	11	technology	technology	NOUN
fbem-9134	123	12	and	and	CCONJ
fbem-9134	123	13	the	the	DET
fbem-9134	123	14	continuous	continuous	ADJ
fbem-9134	123	15	development	development	NOUN
fbem-9134	123	16	of	of	ADP
fbem-9134	123	17	cloud	cloud	PROPN
fbem-9134	123	18	computing	computing	NOUN
fbem-9134	123	19	,	,	PUNCT
fbem-9134	123	20	the	the	DET
fbem-9134	123	21	new	new	ADJ
fbem-9134	123	22	era	era	NOUN
fbem-9134	123	23	puts	put	VERB
fbem-9134	123	24	forward	forward	ADV
fbem-9134	123	25	higher	high	ADJ
fbem-9134	123	26	requirements	requirement	NOUN
fbem-9134	123	27	for	for	ADP
fbem-9134	123	28	internal	internal	ADJ
fbem-9134	123	29	audit	audit	NOUN
fbem-9134	123	30	,	,	PUNCT
fbem-9134	123	31	and	and	CCONJ
fbem-9134	123	32	internal	internal	ADJ
fbem-9134	123	33	audit	audit	NOUN
fbem-9134	123	34	needs	need	VERB
fbem-9134	123	35	to	to	PART
fbem-9134	123	36	pay	pay	VERB
fbem-9134	123	37	more	more	ADJ
fbem-9134	123	38	attention	attention	NOUN
fbem-9134	123	39	to	to	ADP
fbem-9134	123	40	innovation	innovation	NOUN
fbem-9134	123	41	and	and	CCONJ
fbem-9134	123	42	value	value	NOUN
fbem-9134	123	43	creation	creation	NOUN
fbem-9134	123	44	.	.	PUNCT
fbem-9134	124	1	it	it	PRON
fbem-9134	124	2	is	be	AUX
fbem-9134	124	3	hoped	hope	VERB
fbem-9134	124	4	that	that	SCONJ
fbem-9134	124	5	in	in	ADP
fbem-9134	124	6	the	the	DET
fbem-9134	124	7	future	future	ADJ
fbem-9134	124	8	development	development	NOUN
fbem-9134	124	9	of	of	ADP
fbem-9134	124	10	internal	internal	ADJ
fbem-9134	124	11	audit	audit	NOUN
fbem-9134	124	12	,	,	PUNCT
fbem-9134	124	13	enterprises	enterprise	NOUN
fbem-9134	124	14	can	can	AUX
fbem-9134	124	15	pay	pay	VERB
fbem-9134	124	16	attention	attention	NOUN
fbem-9134	124	17	to	to	ADP
fbem-9134	124	18	the	the	DET
fbem-9134	124	19	important	important	ADJ
fbem-9134	124	20	role	role	NOUN
fbem-9134	124	21	of	of	ADP
fbem-9134	124	22	internal	internal	ADJ
fbem-9134	124	23	audit	audit	NOUN
fbem-9134	124	24	for	for	ADP
fbem-9134	124	25	enterprise	enterprise	NOUN
fbem-9134	124	26	development	development	NOUN
fbem-9134	124	27	,	,	PUNCT
fbem-9134	124	28	strive	strive	VERB
fbem-9134	124	29	to	to	PART
fbem-9134	124	30	improve	improve	VERB
fbem-9134	124	31	the	the	DET
fbem-9134	124	32	image	image	NOUN
fbem-9134	124	33	of	of	ADP
fbem-9134	124	34	internal	internal	ADJ
fbem-9134	124	35	audit	audit	NOUN
fbem-9134	124	36	,	,	PUNCT
fbem-9134	124	37	specify	specify	VERB
fbem-9134	124	38	and	and	CCONJ
fbem-9134	124	39	refine	refine	VERB
fbem-9134	124	40	the	the	DET
fbem-9134	124	41	positioning	positioning	NOUN
fbem-9134	124	42	of	of	ADP
fbem-9134	124	43	the	the	DET
fbem-9134	124	44	service	service	NOUN
fbem-9134	124	45	function	function	NOUN
fbem-9134	124	46	of	of	ADP
fbem-9134	124	47	internal	internal	ADJ
fbem-9134	124	48	audit	audit	NOUN
fbem-9134	124	49	,	,	PUNCT
fbem-9134	124	50	build	build	VERB
fbem-9134	124	51	a	a	DET
fbem-9134	124	52	new	new	ADJ
fbem-9134	124	53	type	type	NOUN
fbem-9134	124	54	of	of	ADP
fbem-9134	124	55	internal	internal	ADJ
fbem-9134	124	56	audit	audit	NOUN
fbem-9134	124	57	system	system	NOUN
fbem-9134	124	58	,	,	PUNCT
fbem-9134	124	59	create	create	VERB
fbem-9134	124	60	an	an	DET
fbem-9134	124	61	audit	audit	NOUN
fbem-9134	124	62	service	service	NOUN
fbem-9134	124	63	culture	culture	NOUN
fbem-9134	124	64	,	,	PUNCT
fbem-9134	124	65	and	and	CCONJ
fbem-9134	124	66	at	at	ADP
fbem-9134	124	67	the	the	DET
fbem-9134	124	68	same	same	ADJ
fbem-9134	124	69	time	time	NOUN
fbem-9134	124	70	increase	increase	NOUN
fbem-9134	124	71	investment	investment	NOUN
fbem-9134	124	72	in	in	ADP
fbem-9134	124	73	information	information	NOUN
fbem-9134	124	74	technology	technology	NOUN
fbem-9134	124	75	so	so	SCONJ
fbem-9134	124	76	that	that	SCONJ
fbem-9134	124	77	internal	internal	ADJ
fbem-9134	124	78	audit	audit	NOUN
fbem-9134	124	79	information	information	NOUN
fbem-9134	124	80	technology	technology	NOUN
fbem-9134	124	81	can	can	AUX
fbem-9134	124	82	keep	keep	VERB
fbem-9134	124	83	pace	pace	NOUN
fbem-9134	124	84	with	with	ADP
fbem-9134	124	85	the	the	DET
fbem-9134	124	86	times	time	NOUN
fbem-9134	124	87	,	,	PUNCT
fbem-9134	124	88	comprehensively	comprehensively	ADV
fbem-9134	124	89	improve	improve	VERB
fbem-9134	124	90	the	the	DET
fbem-9134	124	91	quality	quality	NOUN
fbem-9134	124	92	of	of	ADP
fbem-9134	124	93	internal	internal	ADJ
fbem-9134	124	94	audit	audit	NOUN
fbem-9134	124	95	work	work	NOUN
fbem-9134	124	96	,	,	PUNCT
fbem-9134	124	97	increase	increase	VERB
fbem-9134	124	98	investment	investment	NOUN
fbem-9134	124	99	in	in	ADP
fbem-9134	124	100	talents	talent	NOUN
fbem-9134	124	101	,	,	PUNCT
fbem-9134	124	102	build	build	VERB
fbem-9134	124	103	a	a	DET
fbem-9134	124	104	talent	talent	NOUN
fbem-9134	124	105	reserve	reserve	NOUN
fbem-9134	124	106	,	,	PUNCT
fbem-9134	124	107	expand	expand	VERB
fbem-9134	124	108	the	the	DET
fbem-9134	124	109	source	source	NOUN
fbem-9134	124	110	channels	channel	NOUN
fbem-9134	124	111	of	of	ADP
fbem-9134	124	112	internal	internal	ADJ
fbem-9134	124	113	audit	audit	NOUN
fbem-9134	124	114	personnel	personnel	NOUN
fbem-9134	124	115	,	,	PUNCT
fbem-9134	124	116	improve	improve	VERB
fbem-9134	124	117	the	the	DET
fbem-9134	124	118	information	information	NOUN
fbem-9134	124	119	technology	technology	NOUN
fbem-9134	124	120	level	level	NOUN
fbem-9134	124	121	and	and	CCONJ
fbem-9134	124	122	professional	professional	ADJ
fbem-9134	124	123	competence	competence	NOUN
fbem-9134	124	124	of	of	ADP
fbem-9134	124	125	business	business	NOUN
fbem-9134	124	126	auditors	auditor	NOUN
fbem-9134	124	127	,	,	PUNCT
fbem-9134	124	128	pay	pay	VERB
fbem-9134	124	129	attention	attention	NOUN
fbem-9134	124	130	to	to	ADP
fbem-9134	124	131	information	information	NOUN
fbem-9134	124	132	security	security	NOUN
fbem-9134	124	133	issues	issue	NOUN
fbem-9134	124	134	and	and	CCONJ
fbem-9134	124	135	the	the	DET
fbem-9134	124	136	ability	ability	NOUN
fbem-9134	124	137	to	to	PART
fbem-9134	124	138	prevent	prevent	VERB
fbem-9134	124	139	potential	potential	ADJ
fbem-9134	124	140	risks	risk	NOUN
fbem-9134	124	141	,	,	PUNCT
fbem-9134	124	142	and	and	CCONJ
fbem-9134	124	143	promote	promote	VERB
fbem-9134	124	144	the	the	DET
fbem-9134	124	145	continuous	continuous	ADJ
fbem-9134	124	146	improvement	improvement	NOUN
fbem-9134	124	147	and	and	CCONJ
fbem-9134	124	148	progress	progress	NOUN
fbem-9134	124	149	of	of	ADP
fbem-9134	124	150	internal	internal	ADJ
fbem-9134	124	151	audit	audit	NOUN
fbem-9134	124	152	in	in	ADP
fbem-9134	124	153	china.the	china.the	DET
fbem-9134	124	154	study	study	NOUN
fbem-9134	124	155	found	find	VERB
fbem-9134	124	156	that	that	SCONJ
fbem-9134	124	157	:	:	PUNCT
fbem-9134	124	158	(	(	PUNCT
fbem-9134	124	159	1	1	X
fbem-9134	124	160	)	)	PUNCT
fbem-9134	124	161	the	the	DET
fbem-9134	124	162	improvement	improvement	NOUN
fbem-9134	124	163	of	of	ADP
fbem-9134	124	164	internal	internal	ADJ
fbem-9134	124	165	control	control	NOUN
fbem-9134	124	166	quality	quality	NOUN
fbem-9134	124	167	helps	help	VERB
fbem-9134	124	168	to	to	PART
fbem-9134	124	169	significantly	significantly	ADV
fbem-9134	124	170	reduce	reduce	VERB
fbem-9134	124	171	the	the	DET
fbem-9134	124	172	proportion	proportion	NOUN
fbem-9134	124	173	of	of	ADP
fbem-9134	124	174	overall	overall	ADJ
fbem-9134	124	175	management	management	NOUN
fbem-9134	124	176	costs	cost	NOUN
fbem-9134	124	177	.	.	PUNCT
fbem-9134	125	1	(	(	PUNCT
fbem-9134	125	2	2	2	X
fbem-9134	125	3	)	)	PUNCT
fbem-9134	125	4	effective	effective	ADJ
fbem-9134	125	5	internal	internal	ADJ
fbem-9134	125	6	control	control	NOUN
fbem-9134	125	7	can	can	AUX
fbem-9134	125	8	significantly	significantly	ADV
fbem-9134	125	9	suppress	suppress	VERB
fbem-9134	125	10	the	the	DET
fbem-9134	125	11	proportion	proportion	NOUN
fbem-9134	125	12	of	of	ADP
fbem-9134	125	13	employee	employee	NOUN
fbem-9134	125	14	compensation	compensation	NOUN
fbem-9134	125	15	,	,	PUNCT
fbem-9134	125	16	office	office	NOUN
fbem-9134	125	17	expenses	expense	NOUN
fbem-9134	125	18	,	,	PUNCT
fbem-9134	125	19	travel	travel	NOUN
fbem-9134	125	20	expenses	expense	NOUN
fbem-9134	125	21	,	,	PUNCT
fbem-9134	125	22	business	business	NOUN
fbem-9134	125	23	entertainment	entertainment	NOUN
fbem-9134	125	24	expenses	expense	NOUN
fbem-9134	125	25	,	,	PUNCT
fbem-9134	125	26	and	and	CCONJ
fbem-9134	125	27	intermediary	intermediary	ADJ
fbem-9134	125	28	expenses	expense	NOUN
fbem-9134	125	29	in	in	ADP
fbem-9134	125	30	total	total	ADJ
fbem-9134	125	31	operating	operating	NOUN
fbem-9134	125	32	income	income	NOUN
fbem-9134	125	33	,	,	PUNCT
fbem-9134	125	34	and	and	CCONJ
fbem-9134	125	35	the	the	DET
fbem-9134	125	36	improvement	improvement	NOUN
fbem-9134	125	37	of	of	ADP
fbem-9134	125	38	the	the	DET
fbem-9134	125	39	quality	quality	NOUN
fbem-9134	125	40	of	of	ADP
fbem-9134	125	41	internal	internal	ADJ
fbem-9134	125	42	control	control	NOUN
fbem-9134	125	43	has	have	VERB
fbem-9134	125	44	a	a	DET
fbem-9134	125	45	relatively	relatively	ADV
fbem-9134	125	46	weak	weak	ADJ
fbem-9134	125	47	inhibitory	inhibitory	ADJ
fbem-9134	125	48	effect	effect	NOUN
fbem-9134	125	49	on	on	ADP
fbem-9134	125	50	the	the	DET
fbem-9134	125	51	proportion	proportion	NOUN
fbem-9134	125	52	of	of	ADP
fbem-9134	125	53	employee	employee	NOUN
fbem-9134	125	54	compensation	compensation	NOUN
fbem-9134	125	55	.	.	PUNCT
fbem-9134	126	1	(	(	PUNCT
fbem-9134	126	2	3	3	X
fbem-9134	126	3	)	)	PUNCT
fbem-9134	126	4	the	the	DET
fbem-9134	126	5	improvement	improvement	NOUN
fbem-9134	126	6	of	of	ADP
fbem-9134	126	7	internal	internal	ADJ
fbem-9134	126	8	control	control	NOUN
fbem-9134	126	9	quality	quality	NOUN
fbem-9134	126	10	can	can	AUX
fbem-9134	126	11	not	not	PART
fbem-9134	126	12	effectively	effectively	ADV
fbem-9134	126	13	suppress	suppress	VERB
fbem-9134	126	14	the	the	DET
fbem-9134	126	15	proportion	proportion	NOUN
fbem-9134	126	16	of	of	ADP
fbem-9134	126	17	r&d	r&d	NOUN
fbem-9134	126	18	expenditure	expenditure	NOUN
fbem-9134	126	19	in	in	ADP
fbem-9134	126	20	operating	operate	VERB
fbem-9134	126	21	income	income	NOUN
fbem-9134	126	22	.	.	PUNCT
fbem-9134	127	1	in	in	ADP
fbem-9134	127	2	the	the	DET
fbem-9134	127	3	context	context	NOUN
fbem-9134	127	4	of	of	ADP
fbem-9134	127	5	the	the	DET
fbem-9134	127	6	comprehensive	comprehensive	ADJ
fbem-9134	127	7	implementation	implementation	NOUN
fbem-9134	127	8	of	of	ADP
fbem-9134	127	9	internal	internal	ADJ
fbem-9134	127	10	control	control	NOUN
fbem-9134	127	11	by	by	ADP
fbem-9134	127	12	listed	list	VERB
fbem-9134	127	13	companies	company	NOUN
fbem-9134	127	14	in	in	ADP
fbem-9134	127	15	my	my	PRON
fbem-9134	127	16	country	country	NOUN
fbem-9134	127	17	,	,	PUNCT
fbem-9134	127	18	listed	list	VERB
fbem-9134	127	19	companies	company	NOUN
fbem-9134	127	20	have	have	AUX
fbem-9134	127	21	stepped	step	VERB
fbem-9134	127	22	up	up	ADP
fbem-9134	127	23	their	their	PRON
fbem-9134	127	24	internal	internal	ADJ
fbem-9134	127	25	control	control	NOUN
fbem-9134	127	26	construction	construction	NOUN
fbem-9134	127	27	.	.	PUNCT
fbem-9134	128	1	in	in	ADP
fbem-9134	128	2	order	order	NOUN
fbem-9134	128	3	to	to	PART
fbem-9134	128	4	better	well	ADV
fbem-9134	128	5	meet	meet	VERB
fbem-9134	128	6	the	the	DET
fbem-9134	128	7	needs	need	NOUN
fbem-9134	128	8	of	of	ADP
fbem-9134	128	9	the	the	DET
fbem-9134	128	10	development	development	NOUN
fbem-9134	128	11	of	of	ADP
fbem-9134	128	12	corporate	corporate	ADJ
fbem-9134	128	13	internal	internal	ADJ
fbem-9134	128	14	control	control	NOUN
fbem-9134	128	15	,	,	PUNCT
fbem-9134	128	16	this	this	DET
fbem-9134	128	17	study	study	NOUN
fbem-9134	128	18	suggests	suggest	VERB
fbem-9134	128	19	that	that	SCONJ
fbem-9134	128	20	companies	company	NOUN
fbem-9134	128	21	can	can	AUX
fbem-9134	128	22	focus	focus	VERB
fbem-9134	128	23	on	on	ADP
fbem-9134	128	24	the	the	DET
fbem-9134	128	25	compensation	compensation	NOUN
fbem-9134	128	26	of	of	ADP
fbem-9134	128	27	employees	employee	NOUN
fbem-9134	128	28	,	,	PUNCT
fbem-9134	128	29	office	office	NOUN
fbem-9134	128	30	expenses	expense	NOUN
fbem-9134	128	31	,	,	PUNCT
fbem-9134	128	32	travel	travel	NOUN
fbem-9134	128	33	expenses	expense	NOUN
fbem-9134	128	34	,	,	PUNCT
fbem-9134	128	35	business	business	NOUN
fbem-9134	128	36	entertainment	entertainment	NOUN
fbem-9134	128	37	and	and	CCONJ
fbem-9134	128	38	agency	agency	NOUN
fbem-9134	128	39	fees	fee	NOUN
fbem-9134	128	40	when	when	SCONJ
fbem-9134	128	41	strengthening	strengthen	VERB
fbem-9134	128	42	internal	internal	ADJ
fbem-9134	128	43	controls	control	NOUN
fbem-9134	128	44	related	relate	VERB
fbem-9134	128	45	to	to	ADP
fbem-9134	128	46	management	management	NOUN
fbem-9134	128	47	expenses	expense	NOUN
fbem-9134	128	48	.	.	PUNCT
fbem-9134	129	1	control	control	NOUN
fbem-9134	129	2	,	,	PUNCT
fbem-9134	129	3	and	and	CCONJ
fbem-9134	129	4	the	the	DET
fbem-9134	129	5	internal	internal	ADJ
fbem-9134	129	6	control	control	NOUN
fbem-9134	129	7	requirements	requirement	NOUN
fbem-9134	129	8	related	relate	VERB
fbem-9134	129	9	to	to	ADP
fbem-9134	129	10	r&d	r&d	NOUN
fbem-9134	129	11	expenditure	expenditure	NOUN
fbem-9134	129	12	can	can	AUX
fbem-9134	129	13	be	be	AUX
fbem-9134	129	14	slightly	slightly	ADV
fbem-9134	129	15	reduced	reduce	VERB
fbem-9134	129	16	.	.	PUNCT
fbem-9134	130	1	when	when	SCONJ
fbem-9134	130	2	it	it	PRON
fbem-9134	130	3	is	be	AUX
fbem-9134	130	4	difficult	difficult	ADJ
fbem-9134	130	5	for	for	ADP
fbem-9134	130	6	an	an	DET
fbem-9134	130	7	enterprise	enterprise	NOUN
fbem-9134	130	8	to	to	PART
fbem-9134	130	9	achieve	achieve	VERB
fbem-9134	130	10	perfection	perfection	NOUN
fbem-9134	130	11	,	,	PUNCT
fbem-9134	130	12	it	it	PRON
fbem-9134	130	13	should	should	AUX
fbem-9134	130	14	focus	focus	VERB
fbem-9134	130	15	on	on	ADP
fbem-9134	130	16	strengthening	strengthen	VERB
fbem-9134	130	17	internal	internal	ADJ
fbem-9134	130	18	control	control	NOUN
fbem-9134	130	19	in	in	ADP
fbem-9134	130	20	order	order	NOUN
fbem-9134	130	21	to	to	PART
fbem-9134	130	22	better	well	ADV
fbem-9134	130	23	realize	realize	VERB
fbem-9134	130	24	the	the	DET
fbem-9134	130	25	goal	goal	NOUN
fbem-9134	130	26	of	of	ADP
fbem-9134	130	27	maximizing	maximize	VERB
fbem-9134	130	28	corporate	corporate	ADJ
fbem-9134	130	29	profits	profit	NOUN
fbem-9134	130	30	and	and	CCONJ
fbem-9134	130	31	strengthen	strengthen	VERB
fbem-9134	130	32	the	the	DET
fbem-9134	130	33	competitiveness	competitiveness	NOUN
fbem-9134	130	34	and	and	CCONJ
fbem-9134	130	35	vitality	vitality	NOUN
fbem-9134	130	36	of	of	ADP
fbem-9134	130	37	the	the	DET
fbem-9134	130	38	enterprise	enterprise	NOUN
fbem-9134	130	39	.	.	PUNCT
fbem-9134	131	1	references	reference	NOUN
fbem-9134	131	2	[	[	X
fbem-9134	131	3	1	1	NUM
fbem-9134	131	4	]	]	X
fbem-9134	131	5	hou	hou	PROPN
fbem-9134	131	6	baoliang	baoliang	PROPN
fbem-9134	131	7	.	.	PUNCT
fbem-9134	132	1	analysis	analysis	NOUN
fbem-9134	132	2	of	of	ADP
fbem-9134	132	3	common	common	ADJ
fbem-9134	132	4	practices	practice	NOUN
fbem-9134	132	5	of	of	ADP
fbem-9134	132	6	foreign	foreign	ADJ
fbem-9134	132	7	internal	internal	ADJ
fbem-9134	132	8	control	control	NOUN
fbem-9134	133	1	[	[	X
fbem-9134	133	2	j	j	X
fbem-9134	133	3	]	]	X
fbem-9134	133	4	.	.	PUNCT
fbem-9134	134	1	commercial	commercial	ADJ
fbem-9134	134	2	accounting	accounting	NOUN
fbem-9134	134	3	,	,	PUNCT
fbem-9134	134	4	2014	2014	NUM
fbem-9134	134	5	(	(	PUNCT
fbem-9134	134	6	23	23	NUM
fbem-9134	134	7	):	):	PUNCT
fbem-9134	134	8	88	88	NUM
fbem-9134	134	9	-	-	SYM
fbem-9134	134	10	89	89	NUM
fbem-9134	134	11	.	.	PUNCT
fbem-9134	135	1	[	[	X
fbem-9134	135	2	2	2	X
fbem-9134	135	3	]	]	PUNCT
fbem-9134	135	4	he	he	PRON
fbem-9134	135	5	yu	yu	PROPN
fbem-9134	135	6	.	.	PUNCT
fbem-9134	135	7	job	job	NOUN
fbem-9134	135	8	fraud	fraud	NOUN
fbem-9134	135	9	,	,	PUNCT
fbem-9134	135	10	internal	internal	ADJ
fbem-9134	135	11	control	control	NOUN
fbem-9134	135	12	,	,	PUNCT
fbem-9134	135	13	and	and	CCONJ
fbem-9134	135	14	internal	internal	ADJ
fbem-9134	135	15	auditing	auditing	NOUN
fbem-9134	135	16	—	—	PUNCT
fbem-9134	135	17	—	—	PUNCT
fbem-9134	135	18	comments	comment	NOUN
fbem-9134	135	19	on	on	ADP
fbem-9134	135	20	the	the	DET
fbem-9134	135	21	job	job	NOUN
fbem-9134	135	22	fraud	fraud	NOUN
fbem-9134	135	23	case	case	NOUN
fbem-9134	135	24	of	of	ADP
fbem-9134	135	25	societe	societe	ADJ
fbem-9134	135	26	generale	generale	PROPN
fbem-9134	135	27	in	in	ADP
fbem-9134	135	28	france	france	PROPN
fbem-9134	135	29	.	.	PUNCT
fbem-9134	136	1	[	[	X
fbem-9134	136	2	j	j	X
fbem-9134	136	3	]	]	X
fbem-9134	136	4	.	.	PUNCT
fbem-9134	137	1	audit	audit	NOUN
fbem-9134	137	2	research	research	NOUN
fbem-9134	137	3	.	.	PUNCT
fbem-9134	138	1	2009(02	2009(02	X
fbem-9134	138	2	)	)	PUNCT
fbem-9134	139	1	[	[	X
fbem-9134	139	2	3	3	X
fbem-9134	139	3	]	]	X
fbem-9134	139	4	chen	chen	PROPN
fbem-9134	139	5	donghua	donghua	PROPN
fbem-9134	139	6	,	,	PUNCT
fbem-9134	139	7	liang	liang	PROPN
fbem-9134	139	8	shangkun	shangkun	PROPN
fbem-9134	139	9	,	,	PUNCT
fbem-9134	139	10	jiang	jiang	PROPN
fbem-9134	139	11	dequan	dequan	PROPN
fbem-9134	139	12	.	.	PUNCT
fbem-9134	140	1	the	the	DET
fbem-9134	140	2	cost	cost	NOUN
fbem-9134	140	3	and	and	CCONJ
fbem-9134	140	4	choice	choice	NOUN
fbem-9134	140	5	of	of	ADP
fbem-9134	140	6	executive	executive	ADJ
fbem-9134	140	7	incentive	incentive	NOUN
fbem-9134	140	8	contracts	contract	NOUN
fbem-9134	140	9	under	under	ADP
fbem-9134	140	10	different	different	ADJ
fbem-9134	140	11	marketization	marketization	NOUN
fbem-9134	140	12	processes	process	NOUN
fbem-9134	140	13	:	:	PUNCT
fbem-9134	140	14	monetary	monetary	ADJ
fbem-9134	140	15	compensation	compensation	NOUN
fbem-9134	140	16	and	and	CCONJ
fbem-9134	140	17	on	on	ADP
fbem-9134	140	18	-	-	PUNCT
fbem-9134	140	19	thejob	thejob	NOUN
fbem-9134	140	20	consumption	consumption	NOUN
fbem-9134	140	21	[	[	X
fbem-9134	140	22	j	j	X
fbem-9134	140	23	]	]	X
fbem-9134	140	24	.	.	PUNCT
fbem-9134	141	1	accounting	accounting	NOUN
fbem-9134	141	2	research	research	NOUN
fbem-9134	141	3	,	,	PUNCT
fbem-9134	141	4	2010	2010	NUM
fbem-9134	141	5	(	(	PUNCT
fbem-9134	141	6	11	11	NUM
fbem-9134	141	7	):	):	PUNCT
fbem-9134	141	8	56	56	NUM
fbem-9134	141	9	-	-	SYM
fbem-9134	141	10	64	64	NUM
fbem-9134	141	11	,	,	PUNCT
fbem-9134	141	12	97	97	NUM
fbem-9134	141	13	.	.	PUNCT
fbem-9134	142	1	[	[	X
fbem-9134	142	2	4	4	NUM
fbem-9134	142	3	]	]	X
fbem-9134	142	4	mou	mou	PROPN
fbem-9134	142	5	shaohong	shaohong	PROPN
fbem-9134	142	6	,	,	PUNCT
fbem-9134	142	7	li	li	PROPN
fbem-9134	142	8	qihang	qihang	PROPN
fbem-9134	142	9	,	,	PUNCT
fbem-9134	142	10	chen	chen	PROPN
fbem-9134	142	11	hanwen	hanwen	PROPN
fbem-9134	142	12	.	.	PUNCT
fbem-9134	143	1	internal	internal	ADJ
fbem-9134	143	2	control	control	NOUN
fbem-9134	143	3	,	,	PUNCT
fbem-9134	143	4	nature	nature	NOUN
fbem-9134	143	5	of	of	ADP
fbem-9134	143	6	property	property	NOUN
fbem-9134	143	7	rights	right	NOUN
fbem-9134	143	8	and	and	CCONJ
fbem-9134	143	9	excess	excess	ADJ
fbem-9134	143	10	in	in	ADP
fbem-9134	143	11	-	-	PUNCT
fbem-9134	143	12	service	service	NOUN
fbem-9134	143	13	consumption	consumption	NOUN
fbem-9134	143	14	—	—	PUNCT
fbem-9134	143	15	—	—	PUNCT
fbem-9134	143	16	based	base	VERB
fbem-9134	143	17	on	on	ADP
fbem-9134	143	18	the	the	DET
fbem-9134	143	19	empirical	empirical	ADJ
fbem-9134	143	20	research	research	NOUN
fbem-9134	143	21	of	of	ADP
fbem-9134	143	22	non	non	ADJ
fbem-9134	143	23	-	-	ADJ
fbem-9134	143	24	financial	financial	ADJ
fbem-9134	143	25	listed	list	VERB
fbem-9134	143	26	companies	company	NOUN
fbem-9134	143	27	from	from	ADP
fbem-9134	143	28	2007	2007	NUM
fbem-9134	143	29	to	to	ADP
fbem-9134	143	30	2014	2014	NUM
fbem-9134	143	31	.	.	PUNCT
fbem-9134	144	1	[	[	X
fbem-9134	144	2	j	j	X
fbem-9134	144	3	]	]	X
fbem-9134	144	4	.	.	PUNCT
fbem-9134	145	1	audit	audit	NOUN
fbem-9134	145	2	research	research	NOUN
fbem-9134	145	3	.	.	PUNCT
fbem-9134	146	1	2016	2016	NUM
fbem-9134	146	2	(	(	PUNCT
fbem-9134	146	3	04	04	NUM
fbem-9134	146	4	)	)	PUNCT
fbem-9134	147	1	[	[	X
fbem-9134	147	2	5	5	NUM
fbem-9134	147	3	]	]	X
fbem-9134	147	4	fu	fu	PROPN
fbem-9134	147	5	chao	chao	PROPN
fbem-9134	147	6	.	.	PUNCT
fbem-9134	148	1	free	free	ADJ
fbem-9134	148	2	cash	cash	NOUN
fbem-9134	148	3	flow	flow	NOUN
fbem-9134	148	4	,	,	PUNCT
fbem-9134	148	5	internal	internal	ADJ
fbem-9134	148	6	control	control	NOUN
fbem-9134	148	7	and	and	CCONJ
fbem-9134	148	8	hidden	hidden	ADJ
fbem-9134	148	9	corruption	corruption	NOUN
fbem-9134	148	10	of	of	ADP
fbem-9134	148	11	executives	executive	NOUN
fbem-9134	148	12	-	-	PUNCT
fbem-9134	148	13	empirical	empirical	ADJ
fbem-9134	148	14	evidence	evidence	NOUN
fbem-9134	148	15	of	of	ADP
fbem-9134	148	16	stateowned	stateowne	VERB
fbem-9134	148	17	listed	list	VERB
fbem-9134	148	18	companies	company	NOUN
fbem-9134	148	19	under	under	ADP
fbem-9134	148	20	the	the	DET
fbem-9134	148	21	background	background	NOUN
fbem-9134	148	22	of	of	ADP
fbem-9134	148	23	eight	eight	NUM
fbem-9134	148	24	regulations	regulation	NOUN
fbem-9134	149	1	[	[	X
fbem-9134	149	2	d	d	X
fbem-9134	149	3	]	]	X
fbem-9134	149	4	.	.	PUNCT
fbem-9134	150	1	tianjin	tianjin	PROPN
fbem-9134	150	2	university	university	PROPN
fbem-9134	150	3	of	of	ADP
fbem-9134	150	4	commerce	commerce	PROPN
fbem-9134	150	5	,	,	PUNCT
fbem-9134	150	6	2018	2018	NUM
fbem-9134	150	7	.	.	PUNCT
fbem-9134	151	1	[	[	X
fbem-9134	151	2	6	6	NUM
fbem-9134	151	3	]	]	X
fbem-9134	151	4	lu	lu	PROPN
fbem-9134	151	5	rui	rui	PROPN
fbem-9134	151	6	,	,	PUNCT
fbem-9134	151	7	wei	wei	PROPN
fbem-9134	151	8	minghai	minghai	PROPN
fbem-9134	151	9	,	,	PUNCT
fbem-9134	151	10	li	li	PROPN
fbem-9134	151	11	wenjing	wenjing	PROPN
fbem-9134	151	12	.	.	PUNCT
fbem-9134	152	1	management	management	NOUN
fbem-9134	152	2	power	power	NOUN
fbem-9134	152	3	,	,	PUNCT
fbem-9134	152	4	onthe	onthe	ADJ
fbem-9134	152	5	-	-	PUNCT
fbem-9134	152	6	job	job	NOUN
fbem-9134	152	7	consumption	consumption	NOUN
fbem-9134	152	8	and	and	CCONJ
fbem-9134	152	9	property	property	NOUN
fbem-9134	152	10	rights	right	NOUN
fbem-9134	152	11	efficiency	efficiency	NOUN
fbem-9134	152	12	:	:	PUNCT
fbem-9134	152	13	evidence	evidence	NOUN
fbem-9134	152	14	from	from	ADP
fbem-9134	152	15	listed	list	VERB
fbem-9134	152	16	companies	company	NOUN
fbem-9134	152	17	in	in	ADP
fbem-9134	152	18	china	china	PROPN
fbem-9134	153	1	[	[	X
fbem-9134	153	2	j	j	X
fbem-9134	153	3	]	]	X
fbem-9134	153	4	.	.	PUNCT
fbem-9134	154	1	nankai	nankai	PROPN
fbem-9134	154	2	management	management	PROPN
fbem-9134	154	3	review	review	PROPN
fbem-9134	154	4	,	,	PUNCT
fbem-9134	154	5	2008(05	2008(05	NUM
fbem-9134	154	6	):	):	PUNCT
fbem-9134	154	7	8592	8592	NUM
fbem-9134	155	1	+	+	SYM
fbem-9134	155	2	112	112	NUM
fbem-9134	155	3	.	.	PUNCT
fbem-9134	156	1	[	[	X
fbem-9134	156	2	7	7	X
fbem-9134	156	3	]	]	X
fbem-9134	156	4	robert	robert	PROPN
fbem-9134	156	5	simons	simons	PROPN
fbem-9134	156	6	.	.	PUNCT
fbem-9134	157	1	control	control	NOUN
fbem-9134	157	2	in	in	ADP
fbem-9134	157	3	an	an	DET
fbem-9134	157	4	age	age	NOUN
fbem-9134	157	5	of	of	ADP
fbem-9134	157	6	empowerment	empowerment	NOUN
fbem-9134	157	7	.	.	PUNCT
fbem-9134	158	1	harvard	harvard	PROPN
fbem-9134	158	2	business	business	PROPN
fbem-9134	158	3	.	.	PUNCT
fbem-9134	159	1	1995	1995	NUM
fbem-9134	159	2	.	.	PUNCT
fbem-9134	160	1	[	[	X
fbem-9134	160	2	8	8	NUM
fbem-9134	160	3	]	]	X
fbem-9134	160	4	gianmario	gianmario	NOUN
fbem-9134	160	5	verona	verona	PROPN
fbem-9134	160	6	.	.	PUNCT
fbem-9134	161	1	a	a	DET
fbem-9134	161	2	resource	resource	NOUN
fbem-9134	161	3	-	-	PUNCT
fbem-9134	161	4	based	base	VERB
fbem-9134	161	5	view	view	NOUN
fbem-9134	161	6	of	of	ADP
fbem-9134	161	7	product	product	NOUN
fbem-9134	161	8	development[j	development[j	PROPN
fbem-9134	161	9	]	]	PUNCT
fbem-9134	161	10	.	.	PUNCT
fbem-9134	162	1	the	the	DET
fbem-9134	162	2	academy	academy	PROPN
fbem-9134	162	3	of	of	ADP
fbem-9134	162	4	management	management	PROPN
fbem-9134	162	5	review	review	NOUN
fbem-9134	162	6	.	.	PUNCT
fbem-9134	163	1	1999	1999	NUM
fbem-9134	163	2	(	(	PUNCT
fbem-9134	163	3	1	1	X
fbem-9134	163	4	)	)	PUNCT
fbem-9134	164	1	[	[	X
fbem-9134	164	2	9	9	NUM
fbem-9134	164	3	]	]	SYM
fbem-9134	164	4	li	li	PROPN
fbem-9134	164	5	wanfu	wanfu	PROPN
fbem-9134	164	6	,	,	PUNCT
fbem-9134	164	7	lin	lin	PROPN
fbem-9134	164	8	bin	bin	PROPN
fbem-9134	164	9	,	,	PUNCT
fbem-9134	164	10	song	song	NOUN
fbem-9134	164	11	lu	lu	PROPN
fbem-9134	164	12	.	.	PUNCT
fbem-9134	165	1	the	the	DET
fbem-9134	165	2	role	role	NOUN
fbem-9134	165	3	of	of	ADP
fbem-9134	165	4	internal	internal	ADJ
fbem-9134	165	5	control	control	NOUN
fbem-9134	165	6	in	in	ADP
fbem-9134	165	7	company	company	NOUN
fbem-9134	165	8	investment	investment	NOUN
fbem-9134	165	9	:	:	PUNCT
fbem-9134	165	10	efficiency	efficiency	NOUN
fbem-9134	165	11	promotion	promotion	NOUN
fbem-9134	165	12	or	or	CCONJ
fbem-9134	165	13	inhibition	inhibition	NOUN
fbem-9134	165	14	?	?	PUNCT
fbem-9134	166	1	[	[	X
fbem-9134	166	2	j	j	X
fbem-9134	166	3	]	]	X
fbem-9134	166	4	.	.	PUNCT
fbem-9134	167	1	management	management	NOUN
fbem-9134	167	2	world	world	NOUN
fbem-9134	167	3	.	.	PUNCT
fbem-9134	168	1	2011	2011	NUM
fbem-9134	168	2	(	(	PUNCT
fbem-9134	168	3	02	02	NUM
fbem-9134	168	4	)	)	PUNCT
fbem-9134	168	5	.	.	PUNCT
fbem-9134	169	1	[	[	X
fbem-9134	169	2	10	10	NUM
fbem-9134	169	3	]	]	X
fbem-9134	169	4	kaplan	kaplan	PROPN
fbem-9134	169	5	r	r	PROPN
fbem-9134	169	6	,	,	PUNCT
fbem-9134	169	7	norton	norton	PROPN
fbem-9134	169	8	d.	d.	PROPN
fbem-9134	169	9	the	the	DET
fbem-9134	169	10	balanced	balanced	ADJ
fbem-9134	169	11	scorecard	scorecard	NOUN
fbem-9134	169	12	:	:	PUNCT
fbem-9134	169	13	translating	translate	VERB
fbem-9134	169	14	vision	vision	NOUN
fbem-9134	169	15	into	into	ADP
fbem-9134	169	16	action	action	NOUN
fbem-9134	169	17	.	.	PUNCT
fbem-9134	170	1	it	it	PRON
fbem-9134	170	2	governance	governance	NOUN
fbem-9134	170	3	.	.	PUNCT
fbem-9134	171	1	information	information	NOUN
fbem-9134	171	2	systems	systems	PROPN
fbem-9134	171	3	control	control	PROPN
fbem-9134	171	4	journal,1996	journal,1996	PROPN
fbem-9134	171	5	.	.	PUNCT
fbem-9134	172	1	[	[	X
fbem-9134	172	2	11	11	NUM
fbem-9134	172	3	]	]	X
fbem-9134	172	4	wu	wu	PROPN
fbem-9134	172	5	ning	ning	PROPN
fbem-9134	172	6	,	,	PUNCT
fbem-9134	172	7	li	li	PROPN
fbem-9134	172	8	kao	kao	PROPN
fbem-9134	172	9	team	team	PROPN
fbem-9134	172	10	,	,	PUNCT
fbem-9134	172	11	li	li	PROPN
fbem-9134	172	12	guodong	guodong	PROPN
fbem-9134	172	13	.	.	PUNCT
fbem-9134	173	1	internal	internal	ADJ
fbem-9134	173	2	control	control	PROPN
fbem-9134	173	3	,	,	PUNCT
fbem-9134	173	4	marketization	marketization	NOUN
fbem-9134	173	5	process	process	NOUN
fbem-9134	173	6	and	and	CCONJ
fbem-9134	173	7	enterprise	enterprise	NOUN
fbem-9134	173	8	risk	risk	NOUN
fbem-9134	173	9	-	-	PUNCT
fbem-9134	173	10	taking	take	VERB
fbem-9134	173	11	[	[	X
fbem-9134	173	12	j	j	X
fbem-9134	173	13	]	]	X
fbem-9134	173	14	.	.	PUNCT
fbem-9134	174	1	business	business	NOUN
fbem-9134	174	2	research	research	PROPN
fbem-9134	174	3	2015	2015	NUM
fbem-9134	174	4	(	(	PUNCT
fbem-9134	174	5	07	07	NUM
fbem-9134	174	6	)	)	PUNCT