Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions

Lexi Xiao

doi:10.47297/wspdecWSP2515-797315.20250902

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Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions

9卷第2期

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Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions
Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions
Nanjing University of Science and Technology ZiJin College, Suzhou, China
2025年9卷第2期页码：73-77
纸质出版日期：2025-02-25
DOI：10.47297/wspdecWSP2515-797315.20250902
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(2025). Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions. 发展经济学, 9(2), 73-77.

Xiao Lexi.Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions[J].Development Economics of China,2025,09(02):73-77.
(2025). Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions. 发展经济学, 9(2), 73-77. DOI： 10.47297/wspdecWSP2515-797315.20250902.

Xiao Lexi.Research on the Impact of Financial Technology Development on the Internal Control System of Financial Institutions[J].Development Economics of China,2025,09(02):73-77. DOI： 10.47297/wspdecWSP2515-797315.20250902.

摘要

Abstract

This research investigates the impact of Financial Technology (FinTech) on internal control quality using data from 16 listed commercial banks between 2014 and 2023. The findings show that FinTech significantly enhances internal control effectiveness

with robust corporate governance playing a partial mediating role. Robustness tests confirm the reliability of these conclusions. Based on these results

the paper recommends promoting FinTech adoption

strengthening corporate governance

and increasing investment in talent development and technology research to adapt to market and technological changes. These strategies aim to help banks leverage FinTech to improve their internal controls and operational efficiency.

关键词

Keywords

references

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