Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

The impact of digital transformation on corporate internal control - Based on the case analysis of China Construction Bank

Xiang, Baoying LU and Yuchen, Zhang LU (2025) BUSN79 20251
Department of Business Administration
Abstract
This study aims to analyze the impact of digital transformation on internal control of CCB and examine how digital transformation reshapes CCB’s internal control framework (based on the COSO framework) and the challenges the company encounters in digital transformation.This paper adopts agency theory as the theoretical perspective and uses COSO as the main framework.Based on the comprehensive case study of China Construction Bank(CCB), digital transformation significantly enhances internal control efficiency through processes and data-driven risk management under the COSO framework, yet introduces new challenges including technology dependency, data security risks, and institutional misalignment with emerging digital governance demands.
Please use this url to cite or link to this publication:
author
Xiang, Baoying LU and Yuchen, Zhang LU
supervisor
organization
course
BUSN79 20251
year
type
H1 - Master's Degree (One Year)
subject
language
English
id
9210923
date added to LUP
2025-08-28 17:17:45
date last changed
2025-08-28 17:17:45
@misc{9210923,
  abstract     = {{This study aims to analyze the impact of digital transformation on internal control of CCB and examine how digital transformation reshapes CCB’s internal control framework (based on the COSO framework) and the challenges the company encounters in digital transformation.This paper adopts agency theory as the theoretical perspective and uses COSO as the main framework.Based on the comprehensive case study of China Construction Bank(CCB), digital transformation significantly enhances internal control efficiency through processes and data-driven risk management under the COSO framework, yet introduces new challenges including technology dependency, data security risks, and institutional misalignment with emerging digital governance demands.}},
  author       = {{Xiang, Baoying and Yuchen, Zhang}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The impact of digital transformation on corporate internal control - Based on the case analysis of China Construction Bank}},
  year         = {{2025}},
}