Risk management and sustainability of corporate internal control in the digital age

Authors

Keywords:

Internal audit, technological innovation, organizational culture, continuous, improvement, technological risks

Abstract

Internal control has been recognized as an essential element of modern business management, ensuring operational efficiency, information integrity, and risk prevention. However, digital transformation and globalization have generated challenges that have challenged the effectiveness of traditional systems, while cultural barriers and the need to align international regulations have increased the complexity of their implementation. Therefore, this study analyzed the current challenges of internal control in modern business management, considering cultural and technological barriers. To this end, a documentary review of the information was applied using thematic analysis matrices and timelines to identify patterns, recurring concepts, and advances in the discipline. The results showed the increasing incorporation of digital tools and automated processes, the persistence of cultural resistance, and the need to adapt international regulations to local contexts. It was also observed how the consolidation of a multidimensional approach integrates technology, risk management, sustainability, and security. Consequently, it was concluded that the evolution of internal control has required integrated approaches and adaptive strategies that strengthen the effectiveness of systems in dynamic environments. This has provided a theoretical and practical basis for future interventions aimed at improving the implementation of innovative and sustainable models in business management.

Downloads

Download data is not yet available.

References

Álava-Rosado, M., Molina-Loor, E., & Recalde-Aguilar, L. (2023). Manejo adecuado del Informe COSO para el control interno de una organización. 593 Digital Publisher CEIT, 8(2), 161-171. https://www.593dp.com/index.php/593_Digital_Publisher/article/view/1680

Castillo Martínez, D. C., Herrera Armas, M. F., & Ortega Haro, X. F. (2025). El control interno y la gestión de riesgos en el marco de la Norma Internacional de Auditoría (NIA): Percepciones de profesionales en contabilidad y auditoría de Latacunga, Ecuador. Multidisciplinary Latin American Journal (MLAJ), 3(1), 512-535. https://mlaj-revista.org/index.php/journal/article/view/72

Gökoğlan, K., Sevim, H., & Kılıç, S. (2025). Digital transformation and artificial intelligence-assisted auditing: The role of technology in internal audit processes in 2025. Dynamics in Social Sciences and Humanities, 6(1), 25-33. https://dergipark.org.tr/en/pub/dssh/issue/91059/1647929

Huang, C., Sikandar Mirza, S., Zhang, C., & Miao, Y. (2025). Corporate digital transformation and audit signals: Building trust in the digital age. Meditari Accountancy Research, 33(2), 553-587. https://doi.org/10.1108/MEDAR-10-2023-2187

Huy, P. Q., & Phuc, V. K. (2025). Unveiling how blockchain-based internal auditing practices impact SDG 8 achievement? Mediating role of digital green corporate social responsibility. Research in Economics, 79(3), 101057. https://www.sciencedirect.com/science/article/pii/S1090944325000341

Lenz, R., & Hoos, F. (2023). The future role of the internal audit function: Assure. Build. Consult. EDPACS, 67(3), 39-52. https://www.tandfonline.com/doi/full/10.1080/07366981.2023.2165361

Leocádio, D., Malheiro, L., & Gonçalves dos Reis, J. C. (2025). Auditors in the digital age: A systematic literature review. Digital Transformation and Society, 4(1), 5-20. https://www.emerald.com/dts/article/4/1/5/1244156/Auditors-in-the-digital-age-a-systematic

Liu, Y., Liu, Q., & Wei, Y. (2025). Digital finance, internal control, and audit quality. Finance Research Letters, 76(April), 1-3. https://www.sciencedirect.com/science/article/pii/S1544612325002971

Mendieta Tumbaco, E., Navarrete Carreño, O., & Romero Molina, M. (2022). Incidencia de la implementación del control interno basado en el método COSO, en la rentabilidad de las pymes del sector comercial de Guayaquil, Ecuador. Cuadernos de Contabilidad, 23(23), 4. https://dialnet.unirioja.es/descarga/articulo/8520691.pdf

Ojeda Silva, V. R. (2023). Sistema de control interno en el proceso crediticio de las cooperativas financieras del Ecuador. Polo del Conocimiento, 8(8), 2730-2752. https://www.polodelconocimiento.com/ojs/index.php/es/article/view/6116

Pilay Asunción, D. D., & Marcos Rodriguez, K. L. (2025). Los desafíos tecnológicos y el rol del contador en la automatización de procesos contables. Journal of Economic and Social Science Research, 5(1), 306-329. https://economicsocialresearch.com/index.php/home/article/view/178

Plant, O. H., van Hillegersberg, J., & Aldea, A. (2022). Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment. International Journal of Accounting Information Systems, 45(June), 2-5. https://www.sciencedirect.com/science/article/pii/S1467089522000124

Quintuña Quintuña, J. N., & Moreno Narváez, V. P. (2025). Integración de la inteligencia artificial en los sistemas de control interno de las organizaciones. Revista UGC, 3(S2), 261-272. https://universidadugc.edu.mx/ojs/index.php/rugc/article/view/178

Sari, A. M., Supramono, S., & Ika Sulistyawati, A. (2025). The influence of organizational commitment and internal control on fraud prevention with good governance as a moderation. Jurnal Ilmiah Manajemen Kesatuan, 13(1), 621-634. https://jurnal.ibik.ac.id/index.php/jimkes/article/view/3122

Seijas Rodríguez, B. (2021). Gestión de inventarios eficiente por la aplicación de control interno. Vinculatégica, 7(1), 660-669. https://vinculategica.uanl.mx/index.php/v/article/view/21

Serrano-Orellana, K., Sousa-Barros, I., & Chang-Fernández, A. (Comp.). (2025). Transformación digital, tributación y nuevas tecnologías: Estudios aplicados en el contexto empresarial ecuatoriano. Sophia Editions.

Sutisna, E. (2025). Evaluating security risks and the impact of analytic technology on the audit process. Advances in Managerial Auditing Research, 3(1), 30-43. https://advancesinresearch.id/index.php/AMAR/article/view/419

Vélez Inga, E. E., Torres Negrete, A. d. l. M., & Villarreal Chérrez, T. M. (2025). Transformación digital y su impacto en los controles internos de las organizaciones no gubernamentales. Revista Metropolitana de Ciencias Aplicadas, 8(2), 115-126. https://remca.umet.edu.ec/index.php/REMCA/article/view/878

Vitali, S., & Giuliani, M. (2024). Emerging digital technologies and auditing firms: Opportunities and challenges. International Journal of Accounting Information Systems, 53(June), 1-11. https://www.sciencedirect.com/science/article/pii/S1467089524000095

Wissal, H., Nacer, M., & Hafsa, L. (2025). The digital transformation of the internal audit function: A qualitative literature review. Review of Law and Social Sciences, 3(3), 1-17. https://reviewlawsocialsciences.com/index.php/rlss/article/view/68

Zhang, C., Tian, L., & Chu, H. (2023). Usage frequency and application variety of research methods in library and information science: Continuous investigation from 1991 to 2021. Information Processing and Management, 60(6), 4-8. https://www.sciencedirect.com/science/article/abs/pii/S0306457323002443

Downloads

Published

2025-10-01

How to Cite

Maldonado-Gudiño, C. W., Navas-Espín, G. R., Castro-Morales, L. G., & Ramírez-Flores, D. P. (2025). Risk management and sustainability of corporate internal control in the digital age. Revista UGC, 3(S3), 237–243. Retrieved from https://universidadugc.edu.mx/ojs/index.php/rugc/article/view/246

Issue

Vol. 3 No. S3 (2025): Retos, innovaciones y perspectivas multidisciplinarias en investigación y práctica universitaria (Octubre)

Section

Artículos

License

Copyright (c) 2025 Carlos Wilman Maldonado-Gudiño, Galo Renato Navas-Espín, Luis Germán Castro-Morales, Dolores Paulina Ramírez-Flores

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish in Revista UGC agree to the following terms:

1. Copyright

Authors retain unrestricted copyright to their work. Authors grant the journal the right of first publication. To this end, they assign the journal non-exclusive exploitation rights (reproduction, distribution, public communication, and transformation). Authors may enter into additional agreements for the non-exclusive distribution of the version of the work published in the journal, provided that acknowledgment of its initial publication in this journal is given.

© The authors.

2. License

The articles are published in the journal under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0). The terms can be found at: https://creativecommons.org/licenses/by-nc-sa/4.0/deed.en

This license allows:

  • Sharing: Copying and redistributing the material in any medium or format.
  • Adapting: Remixing, transforming, and building upon the material.

Under the following terms:

  • Attribution: You must give appropriate credit, provide a link to the license, and indicate if any changes were made. You may do this in any reasonable manner, but not in any way that suggests the licensor endorses or sponsors your use.
  • NonCommercial: You may not use the material for commercial purposes.
  • ShareAlike: If you remix, transform, or build upon the material, you must distribute your creation under the same license as the original work.

There are no additional restrictions. You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.