| 總結: | The aim of this paper is to propose a framework that shows the correlation between internal control and corporate governance. It was revealed that the internal control components, specifically the control environment, risk assessment, control activities, information and communication, and monitoring, are essential for promoting efficient corporate governance. The control environment establishes the framework for ethical conduct, while risk assessment aids in prioritizing and managing risks. Control activities establish the necessary structure and discipline, and information and communication ensure the availability of dependable information. Monitoring provides continuous assurance that internal controls are operating effectively. Furthermore, implementation of robust internal controls enhances corporate governance practices, fostering transparency, accountability, and stakeholder confidence. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2025.
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