The Influence of Internal Control Transformation on Enterprise Value from the Perspective of Business Management in the Digital Era
Abstract
disrupted has become critical as a strategic topology. This is a conceptual investigation, which looks at the effect of internal control transfor
mation on the business management and its impact on enterprise value. The paper constructs a framework, through a systematic review of the
literature, and discussion on theoretical aspects, of three general lines of value creation, which include operational efficiencies improvement
through automation and real-time monitoring, strategic agility ease through integrated assurance and control by design strategies, and resil
ience enhancement through proactive risk reduction and trust building with stakeholders. It can be inferred that digitally transformed internal
controls are no longer internal controls as well,but strategic resources that create both tangible and intangible enterprise value.
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DOI: http://dx.doi.org/10.70711/aitr.v3i9.9029
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