Thoughts on Digital transformation and Evaluation of Enterprise Internal Control System Based on COSO Framework.

As an endogenous mechanism of enterprise management, the internal control system of enterprises is crucial for the standardized operation, efficient operation, and healthy development of enterprises. Based on the overall framework of COSO internal control, this paper proposes the content and direction of the Digital transformation of the enterprise's internal control system from the aspects of internal environment, risk assessment, control activities, information and communication, and internal supervision, builds an evaluation index system for the Digital transformation of the enterprise's internal control system, provides strategies for enterprises to achieve effective and efficient internal control, and further improves the scientific and standardized management level of enterprises, Promote the sustained and high-quality development of enterprises.