Research on the Optimization Path of Internal Control of Listed Technology Companies Enterprises Driven by Digital-Realistic Integration
Abstract
for adaptive change in the internal control of listed technology companies. This paper adopts qualitative research methods, combines case
studies and in-depth interviews, and systematically explores the optimization path of internal control of listed technology companies driven by digital-real integration. The study finds that although technology embedding can enhance the standardization of business processes,
it is easy to cause system rigidity and inflexibility; data-driven enhances the risk warning ability but intensifies the challenges of data security and collaborative governance. Based on the three-dimensional perspective of system-technology-organization, this paper proposes
the optimization paths of dynamically adapted internal control framework design, application of intelligent tools, and cross-departmental
collaborative mechanism construction and emphasizes the importance of composite talent cultivation and digital culture cultivation. The
studys conclusions provide a theoretical basis and practical guidance for technology enterprises to realize risk-controlled digital transformation in digital-real integration.
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DOI: http://dx.doi.org/10.70711/frim.v3i9.7319
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