摘 要
随着信息技术的迅猛发展，企业数字化转型成为必然趋势，这不仅改变了企业的运营模式，也对其内部控制产生深远影响。本研究旨在探讨数字化转型对企业内部控制的影响及优化路径，基于此构建理论框架并提出假设。通过文献综述与案例分析相结合的方法，选取不同行业具有代表性的多家企业作为研究对象，深入剖析其在数字化转型过程中内部控制的变化情况。研究发现，数字化转型促使企业内部控制在控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面发生变革，如自动化流程减少了人为干预，提高了效率和准确性；数据挖掘技术有助于更精准地识别风险等。同时，也面临新的挑战，包括数据安全风险增加、员工数字技能不足等问题。针对上述结果得出结论，数字化转型为企业内部控制带来机遇与挑战并存的局面，为适应这一变化，企业应从强化信息安全保障体系、提升员工数字素养、优化内部控制流程等方面着手进行优化，以实现内部控制的有效性与适应性，本研究创新性地将数字化转型与企业内部控制相联系，为相关领域的研究提供了新视角，也为企业在数字化转型背景下完善内部控制体系提供了理论依据和实践指导。
关键词：数字化转型；企业内部控制；自动化流程；数据安全风险；员工数字素养
Abstract
With the rapid development of information technology, digital transformation has become an inevitable trend for enterprises, not only altering their operational models but also profoundly impacting internal control systems. This study aims to investigate the influence of digital transformation on enterprise internal control and explore optimization paths, thereby constructing a theoretical fr amework and proposing hypotheses. By integrating literature review with case analysis, this research selects multiple representative enterprises from different industries as study subjects, thoroughly examining changes in internal control during the process of digital transformation. The findings indicate that digital transformation drives transformations in five aspects of enterprise internal control: control environment, risk assessment, control activities, information and communication, and internal supervision. For instance, automated processes reduce human intervention, enhancing efficiency and accuracy, while data mining technologies facilitate more precise risk identification. However, new challenges have emerged, including increased data security risks and insufficient digital skills among employees. Based on these results, it is concluded that digital transformation presents both opportunities and challenges for enterprise internal control. To adapt to these changes, enterprises should focus on strengthening information security systems, improving employee digital literacy, and optimizing internal control procedures to achieve effectiveness and adaptability in internal control. This study innovatively links digital transformation with enterprise internal control, offering a new perspective for related research areas and providing theoretical foundations and practical guidance for enterprises to improve their internal control systems in the context of digital transformation.
Keywords：Digital Transformation；Enterprise Internal Control；Automated Processes；Data Security Risk；Employee Digital Literacy
目 录
摘 要 I
Abstract II
引 言 1
第一章 数字化转型的内涵与特征 2
1.1 数字化转型的概念界定 2
1.2 数字化转型的关键技术 2
1.3 数字化转型对企业的影响 3
第二章 数字化对内部控制环境的影响 5
2.1 组织架构的变革需求 5
2.2 企业文化与数字思维 5
2.3 内部控制制度的适应性 6
第三章 数字化对风险评估机制的影响 8
3.1 数据驱动的风险识别 8
3.2 动态风险评估体系构建 8
3.3 风险预警与响应机制 9
第四章 内部控制优化路径探索 11
4.1 技术赋能的控制措施 11
4.2 流程再造与效率提升 11
4.3 内控人才队伍建设 12
结 论 14
参考文献 15
致 谢 16
