<![CDATA[This paper examines the role of digital technologies in strengthening strategic financial control within organizations, with particular attention to the banking sector in Nigeria. It conceptualizes digital technologies for strategic financial control as the integration of computer-based systems, cloud computing, artificial intelligence, big data analytics, blockchain, robotic process automation, and enterprise resource planning systems into financial management processes to support budgeting, forecasting, reporting, auditing, risk management, and strategic decision-making. Drawing on existing literature and illustrative case evidence from institutions such as Access Bank, GTBank, JPMorgan Chase, and Amazon, the paper discusses the core components, methods, and applications of these technologies, and highlights their benefits, including improved accuracy, enhanced decision-making, cost reduction, and stronger fraud detection. It also identifies key challenges to adoption, notably cybersecurity risks, high implementation costs, skills gaps, data privacy concerns, and operational vulnerabilities, alongside the regulatory and ethical considerations — such as data protection, IFRS compliance, anti-money laundering, and Know-Your-Customer requirements — that govern their use. The paper concludes that while digital technologies have fundamentally reshaped strategic financial control by enabling real-time monitoring and more informed decision-making, realizing their full value requires sustained investment in cybersecurity, continuous staff training, and strong corporate governance. Recommendations are offered for organizations and policymakers seeking to strengthen digital-enabled financial control systems.]]>
