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 enterprises. Enterprises should continue to innovate their internal control mechanisms, continuously improve and strengthen their internal control and risk management functions, continuously improve their internal control effectiveness, and assist in high-quality development of enterprises. The article elaborates that the digital transformation of auditing helps to achieve internal audit goals and improve the effectiveness of internal control; Blockchain technology, due to its excellent characteristics of distributed decentralization, authenticity, transparency, and tamper resistance, will help transform the methods of financial and accounting business and audit supervision; The application of blockchain technology in the field of auditing will inevitably lead to the reshaping of audit work models; Blockchain technology will become a trigger point for the audit revolution, comprehensively empowering audit and risk management work. The article introduces JD's blockchain ABS standardization solution, while Tencent and TCL Group's industrial blockchain solve the reliable transmission of trust and value at low cost, confirming that the close combination of blockchain technology with enterprise finance and auditing can assist internal control and play an important risk prevention and control role in enterprise operations. The "blockchain+audit" can achieve online real-time audit, risk assessment and warning, and data analysis becomes the core of audit content; Blockchain+auditing will become an important tool for internal control and risk management in enterprises.

Audit digitalization is the organic integration of digital technology and audit work; Internal audit digital intelligence is a collective term for internal audit digitalization and internal audit intelligence. This paper systematically expounds that the digital transformation of audit is conducive to achieving internal audit goals, giving full play to the internal audit function, and improving the efficiency of internal audit. The main paths and key points of the digital transformation of enterprise audit are introduced, and it is pointed out that intelligent audit is a major trend in the future development of auditing. The three types of intelligent audit and the application of digital twin in commercial bank audit are introduced. A brief introduction to Bank of Jiangsu's research-based audit and its achievements. 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 to support the smooth achievement of digital transformation of auditing.

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 Société Générale's financial shock in Europe in 2008 due to the serious lack of internal control mechanism; Elaborated on the influencing factors and implementation paths of internal control in the digital intelligence era, pointed out the key points of constructing an internal control system under risk management in the digital intelligence era, and proposed the main methods and six major technologies of internal control in the digital intelligence era; This paper expounds that the audit Digital transformation is conducive to the realization of internal audit objectives and the improvement of internal audit efficiency. This paper introduces the main paths and key points of audit Digital transformation, and points out that intelligent audit is the major trend of future audit development; Introduced the application of digital twins in commercial bank auditing. It points out that the Digital transformation of audit is also the upgrading and transformation of organizations and talents, and it needs to vigorously cultivate and introduce audit professionals to support the smooth completion 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, continuously improve the effectiveness of internal control, and assist in the high-quality development of enterprises.