Optimisation of internal control strategies in enterprises under the background of digital empowerment

Suying Nian

International Journal of Networking and Virtual Organisations, 2025, vol. 32, issue 1/2/3/4, 254-272

Abstract: In order to solve the problems of low internal risk identification rate, low accuracy of internal control strategy execution, and long response time in traditional methods, an optimisation method of internal control strategies in enterprises under the background of digital empowerment is proposed. Analysing the impact of digital empowerment on internal control in enterprises, identifying the problems existing in internal control, and proposing an optimisation path for internal control strategies from the perspectives of clarifying and integrating strategic objectives and internal control processes, accurately identifying and monitoring key control points (KCPs) in real time, balancing cost-effectiveness and risks, tailoring and continuously optimising internal control systems, and comprehensively optimising other key measures for internal control. The test results show that the maximum internal risk identification rate of this method is 97.8%, the maximum accuracy of internal control strategy execution is 97.7%, and the average response time is 37.09 min.

Keywords: background of digital empowerment; internal control strategies in enterprises; optimisation of internal control; problems; balancing cost-effectiveness and risks; key measures. (search for similar items in EconPapers)
Date: 2025
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