Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation

Yanzhi Gu

doi:10.47297/wspciWSP2516-252747.20261003

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Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation

10卷第3期

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Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation
Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation
University of Sri Jayewardenepura Postgraduate Institute of Management, Colombo, 10250, Sri Lanka
2026年10卷第3期页码：231-234
网络首发：2026-08-07，

纸质出版：2026-06-30
DOI：10.47297/wspciWSP2516-252747.20261003
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Yanzhi Gu. (2026). Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation. 创意与创新（英文版）, 10(3), 231-234.

Gu Yanzhi.Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation[J].Creativity and Innovation,2026,10(03):231-234.
Yanzhi Gu. (2026). Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation. 创意与创新（英文版）, 10(3), 231-234. DOI： 10.47297/wspciWSP2516-252747.20261003.

Gu Yanzhi.Digital Internal Control Integration Model (DICM): Governance Innovation and Risk Prevention for Sustainable Innovation in Digital Transformation[J].Creativity and Innovation,2026,10(03):231-234. DOI： 10.47297/wspciWSP2516-252747.20261003.

摘要

Abstract

Purpose-Digital transformation has moved internal control from paper verification to data-driven

system-embedded governance. This paper reconstructs digital internal control as governance innovation for sustainable innovation. Drawing on COSO

digital governance

cybersecurity and AI risk frameworks

it develops DICM

compares three anonymized enterprise vignettes

and proposes indicators plus a full-process control scheme. Findings show that digital internal control depends on data governance

embedded controls

zero-trust access

intelligent monitoring

AI auditability and continuous improvement. Enterprises should coordinate business

finance

audit

legal and data teams and evaluate transformation by efficiency

risk visibility

accountability and innovation value.

关键词

Keywords

references

Standing Committee of the National People's Congress. (2021). Data Security Law of the People's Republic of China.

Standing Committee of the National People's Congress. (2021). Personal Information Protection Law of the People's Republic of China.

OECD. (2022). Digitalisation and Corporate Governance. OECD Publishing.

OECD. (2022). OECD Policy Framework on Digital Security: Cybersecurity for Prosperity. OECD Publishing.

COSO. (2023). Achieving Effective Internal Control over Sustainability Reporting: Building Trust and Confidence through the COSO Internal Control--Integrated Framework.

National Institute of Standards and Technology. (2023). Artificial Intelligence Risk Management Framework (AI RMF 1.0).

Wang, C., Wang, D., Deng, X., & Wang, S. (2023). Research on the Impact of Enterprise Digital Transformation on Internal Control. Sustainability, 15(10), 8392.

Cheng, W., Li, C., & Zhao, T. (2024). The stages of enterprise digital transformation and its impact on internal control: Evidence from China. International Review of Financial Analysis, 92, 103079.

Zhao, Z. (2024). Digital Transformation and Enterprise Risk-Taking. Finance Research Letters, 62, 105139.

Xu, N., Lv, W., & Wang, J. (2024). The impact of digital transformation on firm performance: A perspective from enterprise risk management. Eurasian Business Review, 14(2), 369-400.

National Institute of Standards and Technology. (2024). The NIST Cybersecurity Framework (CSF) 2.0.

Rose, S., Borchert, O., Mitchell, S., & Connelly, S. (2020). Zero Trust Architecture. NIST Special Publication 800-207.

Van der Aalst, W. M. P. (2016). Process Mining: Data Science in Action. Springer.

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