기업 내 디지털 트랜스포메이션(DX)과 모니터링 활동: IIA의 3선 모델 관점에서 본 일본 소프트뱅크와 롯데의 사례 연구

Digital Transformation (DX) and Monitoring Activities within Corporations: A Case Study of SoftBank Corp. and Lotte Co., Ltd. in Japan from the Perspective of IIA’s Three Lines Model

Purpose: This study examines business operation monitoring in digital transformation through case studies of Japanese corporations in alignment with The Institute of Internal Auditors (IIA)’s “The Three Lines Model”. Research design, data, and methodology: Using in-depth interviews with internal audit managers of SoftBank Corp., which realized “Continuous Monitoring” by the Second Line in the Model, and Lotte Co., Ltd., which conducted “Remote Internal Auditing” on the Third Line in the Model, this study establishes the success factors in monitoring under corporate governance. Results: In SoftBank’s case, establishing IT systems is only a prerequisite, and a comprehensive approach, including interdepartmental linkages, is essential for effective operation within the model. In particular, continuous monitoring should be conducted from the perspective of balancing the information system foundations and human aspects of holistically operating them within an organization. Lotte’s case showed the possibility of monitoring in a new manner through its own standards and rules optimized for individual situations, various ingenuities in department operations, and the full use of general-purpose software. Although the two companies have different approaches, they show that identifying risks and selecting appropriate data are major factors in achieving effective monitoring. Although business monitoring, which requires the efficient use of data, has developed in the direction that Digital Transformation (DX) aims to achieve, human judgment is still important. Implications: From the case studies, continuous monitoring requires mid- to long-term plans regarding IT investment, a common understanding within the organization, and the capabilities of the promoter. However, remote internal auditing can be performed sufficiently as a short-term effort using resilient countermeasures within traditional audit procedures and leveraging general-purpose IT technologies.