数智时代金融企业内控与风险管理创新研究

Establishing a comprehensive risk management system and establishing a sound and effective internal control mechanism are important conditions for the survival and healthy development of financial enterprises. This paper analyzes the lessons of Societe Generale in 2008, which caused financial shocks in Europe due to the serious lack of internal monitoring mechanism; expounds the influencing factors and realization methods of internal control in the era of digital intelligence, and points out the internal control system under risk management in the era of digital intelligence. The main points, the main methods and six major technologies of internal control in the era of digital intelligence are proposed; the digital transformation of audit is helpful to achieve the goal of internal audit and improve the efficiency of internal audit. This paper introduces the main paths and key points of auditing digital transformation, and points out that intelligent auditing is the general trend of future auditing development; and introduces the application of digital twins in commercial bank auditing. It is pointed out that the digital transformation of audit is also the upgrading and transformation of organizations and talents, and it is necessary to vigorously cultivate and introduce audit professionals in order to support the smooth realization of the digital transformation of audit. Financial enterprises should continue to innovate their internal control mechanisms, continuously improve and strengthen their internal control and risk management functions, and continuously improve the effectiveness of internal control to help their high-quality development.