<![CDATA[The growing complexity of governance and regulatory demands in state-owned enterprises necessitates robust and measurable internal control systems to ensure accountability and long-term sustainability. This study aims to design a comprehensive internal control system evaluation instrument based on the COSO Internal Control–Integrated Framework (2013) to support governance effectiveness and organizational sustainability in state-owned social insurance enterprises. Despite regulatory requirements mandating periodic internal control evaluations, many state-owned enterprises still lack standardized and measurable evaluation tools, resulting in fragmented and partial assessments. Addressing this gap, this research develops a COSO-based evaluation instrument integrated with national governance regulations and risk maturity principles. Using a project-based research design, data were collected through triangulation methods, including interviews, observations, documentation analysis, and questionnaires involving internal auditors and employees across head office and branch units. The instrument was constructed based on five COSO components, seventeen principles, and eighty points of focus, supported by a structured scoring system to assess both the existence (present) and effectiveness (function) of internal controls. This study contributes to the literature on internal control and sustainability governance by providing a replicable and context-sensitive evaluation framework for public sector and social insurance organizations in emerging economies. Practically, the proposed instrument offers internal auditors and regulators a structured tool to enhance accountability, risk management, and long-term organizational sustainability.]]>
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