<![CDATA[Digital transformation has significantly reshaped business accounting practices and internal audit functions, particularly in supporting corporate governance and sustainability. Digital business accounting enables more transparent, real-time, and integrated financial information, while risk-based internal audit plays a strategic role in identifying, mitigating, and continuously monitoring organizational risks. This study aims to analyze the role of digital business accounting, transformation, and risk-based internal audit in strengthening corporate governance and supporting corporate sustainability. The study adopts a qualitative approach through a systematic journal review of 60 scholarly articles indexed in Scopus, international, and accredited national journals. Data were collected through document analysis and conceptual observation of prior research findings and analyzed using a thematic approach. The results indicate that the integration of digital business accounting and risk-based internal audit extends beyond a compliance-oriented function and serves as a strategic pillar for managerial decision-making, internal control enhancement, and long-term value creation. The findings confirm that digital accounting transformation and risk-based internal audit contribute significantly to the development of adaptive governance structures and corporate sustainability in the digital business era.]]>
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