Internal control in media enterprises in the context of information technology adoption

Internal control plays a vital role in enabling enterprises to achieve their objectives in terms of information reliability, regulatory compliance, and operational efficiency. For media companies, whose operations are characterized by high information intensity, rapid technological change, and diverse revenue models, the design and implementation of an effective internal control system are particularly critical. This study examines the distinctive operational characteristics of media enterprises and analyzes the structure and functioning of their internal control systems in the context of information technology adoption. By integrating theoretical perspectives with practical observations, the study provides a comprehensive assessment of how internal control mechanisms can support governance and performance in media companies operating in an increasingly digitalized environment.