A Control Optimization Model for Strengthening Corporate Governance through Digital Audit Technologies and Workflow Systems

Authors

  • Samson Oladele Dare Samson Dare & Company (Chartered Accountants), Lagos, Nigeria Author
  • Joshua Oluwagbenga Ajayi Reevar AI, Lagos, Nigeria Author
  • Onyeka Kelvin Chima Darden Business School, University of Virginia, USA Author

Keywords:

Corporate Governance, Control Optimization Model, Digital Audit Technologies, Workflow Automation, Intelligent Audit Trails, Continuous Control Monitoring, Robotic Process Automation (RPA), Artificial Intelligence in Governance, Blockchain for Audit, Cloud-Based Audit Platforms, Risk-Based Governance, Compliance Automation, Internal Controls, Governance Innovation, Real-Time Audit

Abstract

In an increasingly digital and compliance-driven business environment, traditional corporate governance structures often lack the responsiveness and transparency needed to mitigate emerging risks and regulatory pressures. This paper proposes a Control Optimization Model (COM) designed to strengthen corporate governance by integrating digital audit technologies and workflow automation systems. The model focuses on enhancing real-time visibility, accountability, and control efficiency across corporate operations by embedding automated checks, predictive analytics, and traceable workflows into governance processes. The COM is built on three interconnected pillars: intelligent audit trails, continuous control monitoring (CCM), and digitally enabled governance workflows. By leveraging technologies such as robotic process automation (RPA), artificial intelligence (AI), blockchain-based ledgers, and cloud audit platforms, the model allows organizations to transition from periodic manual audits to continuous, real-time governance assurance. It also facilitates risk-based prioritization, early anomaly detection, and data-driven decision-making by board members and senior management. Empirical insights from financial services, manufacturing, and logistics firms in emerging and developed markets reveal that the implementation of digital audit technologies improves internal control systems, reduces compliance costs, and enhances stakeholder confidence. However, integration challenges such as data silos, employee resistance, and skill gaps persist. The proposed model addresses these through a structured adoption roadmap, including digital readiness assessment, phased deployment, training, and continuous performance evaluation. This research contributes a practical governance innovation for organizations aiming to navigate the complexities of modern compliance environments. It enables alignment with international frameworks such as COSO, COBIT, and ISO 37000, while tailoring controls to organizational context. The COM is particularly valuable for large, multilayered institutions seeking to embed ethical conduct, financial integrity, and regulatory accountability into their operational DNA.

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Ogundeji, I. A., Omowole, B. M., Adaga, E. M., & Sam-Bulya, N. J. (2023). Title missing. Int J Manag Organ Res.

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Ogundipe, T., Ewim, S. E., & Sam-Bulya, N. J. (2024). A review of strategic cash flow management models and their role in driving financial growth and sustainability for energy companies in developing markets. GSC Advanced Research and Reviews, 21(1), 115-146.

Ogundipe, T., Ewim, S. E., & Sam-Bulya, N. J. (2024). Enhancing financial reporting and management efficiency through enterprise resource planning (ERP) systems: A theoretical review for large-scale energy operations. International Journal of Management & Entrepreneurship Research, 6(10), 3415-3458.

Ogunmokun, A. S., Balogun, E. D., & Ogunsola, K. O. (2021). A Conceptual Framework for AI-Driven Financial Risk Management and Corporate Governance Optimization. International Journal of Multidisciplinary Research and Growth Evaluation, 2.

Ogunmokun, A. S., Balogun, E. D., & Ogunsola, K. O. (2022). A strategic fraud risk mitigation framework for corporate finance cost optimization and loss prevention. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 783-790.

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Ogunsola, K. O., Balogun, E. D., & Ogunmokun, A. S. (2021). Enhancing financial integrity through an advanced internal audit risk assessment and governance model. International Journal of Multidisciplinary Research and Growth Evaluation, 2(1), 781-790.

Ogunsola, K. O., Balogun, E. D., & Ogunmokun, A. S. (2022). Developing an automated ETL pipeline model for enhanced data quality and governance in analytics. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 791-796.

Ogunsola, K. O., Balogun, E. D., & Ogunmokun, A. S. (2022). Optimizing Digital Service Taxation Compliance: A Model for Multinational Financial Reporting Standards. Int. J. Multidiscip. Res. Growth Eval, 3(1), 797-804.

Ogunsola, O. Y., Aniebonam, E. E., Nwabekee, U. S., & Elumilade, O. O. (2022). A digital transformation maturity model for improving financial reporting accuracy and scalability in small-to-medium enterprises. International Journal of Management and Organizational Research, 1(1), 113–126.

Ogunwole, O. L. U. F. U. N. M. I. L. A. Y. O., Onukwulu, E. C., Joel, M. O., Ewim, C. P. M., & Adaga, E. M. (2024). Digital Transformation in Supply Chain Management: Leveraging Blockchain for Transparency and Sustainability. Iconic Research and Engineering Journals, 8(3), 848-857.

Ogunwole, O. L. U. F. U. N. M. I. L. A. Y. O., Onukwulu, E. C., Joel, M. O., & Ibeh, A. I. (2024). Data-Driven Decision-Making in Corporate Finance: A Review of Predictive Analytics in Profitability and Risk Management. Iconic Research and Engineering Journals, 7(11).

Ogunwole, O., Onukwulu, E. C., Joel, M. O., Achumie, G. O., & Sam-Bulya, N. J. (2024). Supply chain resilience in the post-pandemic era: Strategies for SME survival and growth. IRE Journals, 8(5), 1273–1278. https://irejournals.com/paper-details/1706594

Ogunwole, O., Onukwulu, E. C., Joel, M. O., Achumie, G. O., & Sam-Bulya, N. J. (2024). Supply Chain Resilience in the Post-Pandemic Era: Strategies for SME Survival and Growth. Journal not provided.

Ogunwole, O., Onukwulu, E. C., Joel, M. O., Adaga, E. M., & Achumie, G. O. (2023). International Journal of Management and Organizational Research.

Ogunwole, O., Onukwulu, E. C., Joel, M. O., Ibeh, A. I., & Ewin, C. P. M. (2023). Advanced data governance strategies: Ensuring compliance, security, and quality at enterprise scale. International Journal of Social Science Exceptional Research, 2(1), 156-163.

Ogunwole, O., Onukwulu, E. C., Joel, M. O., Sam-Bulya, N. J., & Achumie, G. O. (2024). Optimizing supply chain operations through Internet of Things (IoT) driven innovations. IRE Journals, 8(5), 471–480. https://irejournals.com/paper-details/1705491

Ogunwole, O., Onukwulu, E. C., Sam-Bulya, N. J., Joel, M. O., & Achumie, G. O. (2022). Optimizing automated pipelines for real-time data processing in digital media and e-commerce. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 112–120. https://doi.org/10.54660/.IJMRGE.2022.3.1.112-120

Ogunwole, O., Onukwulu, E. C., Sam-Bulya, N. J., Joel, M. O., & Ewim, C. P. (2022). Enhancing risk management in big data systems: A framework for secure and scalable investments. International Journal of Multidisciplinary Comprehensive Research, 1(1), 10–16. https://doi.org/10.54660/IJMCR.2022.1.1.10-16

Ogunwole, O., Onukwulu, E.C., Joel, M.O., Achumie, G.O. & Adaga, E.M., 2024. Cybersecurity Risk Modeling and AI-Driven Threat Intelligence for Enterprise Networks. International Journal of Management and Entrepreneurship Research, 3(2), pp.127-136.

Ogunwole, O., Onukwulu, E.C., Joel, M.O., Achumie, G.O. & Ibeh, A.I., 2024. Blockchain-Integrated IoT Systems for Sustainable Smart Cities. Global Research Journal of Applied Sciences, Management and Technology, 2(2), pp.48-60.

Ogunwole, O., Onukwulu, E.C., Joel, M.O., Adaga, E.M. & Achumie, G.O., 2023. Strategic Roadmaps for AI-Driven Data Governance: Aligning Business Intelligence with Organizational Goals. International Journal of Management and Organizational Research, 2(1), pp.151-160. DOI: 10.54660/IJMOR.2023.2.1.151-160.

Ogunwole, O., Onukwulu, E.C., Joel, M.O., Adaga, E.M. & Achumie, G.O., 2024. Cloud-Native Architecture for Energy Sector Transformation: Case Study of African Decentralized Grids. Modern Energy Governance and Economics, 2(1), pp.17-31.

Ogunwole, O., Onukwulu, E.C., Joel, M.O., Adaga, E.M. & Ibeh, A.I., 2023. Modernizing Legacy Systems: A Scalable Approach to Next-Generation Data Architectures and Seamless Integration. International Journal of Multidisciplinary Research and Growth Evaluation, 4(1), pp.901-909. DOI: 10.54660/.IJMRGE.2023.4.1.901-909.

Ogunwole, O., Onukwulu, E.C., Joel, M.O., Sam-Bulya, N.J. & Adaga, E.M., 2024. Next-Generation Business Continuity Planning in a Hyperconnected World. International Journal of Strategic Risk Management, 1(2), pp.21-34.

Ogunwole, O., Onukwulu, E.C., Sam-Bulya, N.J., Adaga, E.M. & Achumie, G.O., 2024. Artificial Intelligence and the Circular Economy: Frameworks for Sustainable Manufacturing. International Journal of Environmental Sustainability & Green Technologies, 1(1), pp.103-117.

Ogunwole, O., Onukwulu, E.C., Sam-Bulya, N.J., Joel, M.O. & Adaga, E.M., 2024. Cross-Border Payment Systems and Central Bank Digital Currencies: A Distributed Ledger Framework. International Journal of Financial Innovation in Banking, 3(1), pp.29-40.

Ogunwole, O., Onukwulu, E.C., Sam-Bulya, N.J., Joel, M.O. & Ibeh, A.I., 2024. Toward Ethical AI Systems in Financial Services: A Framework for Bias Mitigation and Regulatory Alignment. Global Research Journal of Applied Sciences, Management and Technology, 2(2), pp.39-47.

Ojika, F. U., Onaghinor, O. S. A. Z. E. E., Esan, O. J., Daraojimba, A. I., & Ubamadu, B. C. (2023). Developing a predictive analytics framework for supply chain resilience: Enhancing business continuity and operational efficiency through advanced software solutions. IRE Journals, 6(7), 517-519.

Ojika, F. U., Onaghinor, O., Esan, O. J., Daraojimba, A. I., & Ubamadu, B. C. (2024). Designing a Workforce Analytics Model to Improve Employee Productivity and Wellbeing: A Conceptual Framework for Talent Management and Organizational Efficiency. Int. J. Multidiscip. Res. Growth Eval, 5(1), 1635-1646.

Ojika, F. U., Onaghinor, O., Esan, O. J., Daraojimba, A. I., & Ubamadu, B. C. (2024). Designing a business analytics model for optimizing healthcare supply chains during epidemic outbreaks: Enhancing efficiency and strategic resource allocation. International Journal of Multidisciplinary Research and Growth Evaluation, 5(1), 1657-1667.

Ojika, F. U., Owobu, O., Abieba, O. A., Esan, O. J., Daraojimba, A. I., & Ubamadu, B. C. (2021). A conceptual framework for AI-driven digital transformation: Leveraging NLP and machine learning for enhanced data flow in retail operations. IRE Journals, 4(9).

Ojika, F. U., Owobu, W. O., Abieba, O. A., Esan, O. J., Ubamadu, B. C., & Daraojimba, A. I. (2024). The Role of AI in Cybersecurity: A Cross-Industry Model for Integrating Machine Learning and Data Analysis for Improved Threat Detection.

Ojika, F. U., Owobu, W. O., Abieba, O. A., Esan, O. J., Ubamadu, B. C., & Daraojimba, A. I. (2023). Enhancing User Interaction through Deep Learning Models: A Data-Driven Approach to Improving Consumer Experience in E-Commerce.

Ojika, F. U., Owobu, W. O., Abieba, O. A., Esan, O. J., Ubamadu, B. C., & Daraojimba, A. I. (2022). AI-Driven Models for Data Governance: Improving Accuracy and Compliance through Automation and Machine Learning.

Ojika, F.U., Onaghinor, O., Esan, O.J., Daraojimba, A.I. & Ubamadu, B.C., 2023. A Predictive Analytics Model for Strategic Business Decision-Making: A Framework for Financial Risk Minimization and Resource Optimization. International Journal for Scientific Research and Development, 11(4), pp.109-115.

Ojika, F.U., Onaghinor, O., Esan, O.J., Daraojimba, A.I. & Ubamadu, B.C., 2024. AI-Enhanced Knowledge Management Systems: A Framework for Improving Enterprise Search and Workflow Automation through NLP and TensorFlow. International Journal for Scientific Research and Development, 12(1), pp.13-21.

Ojika, F.U., Onaghinor, O., Esan, O.J., Daraojimba, A.I. & Ubamadu, B.C., 2023. Creating a Machine Learning-Based Conceptual Framework for Market Trend Analysis in E-Commerce: Enhancing Customer Engagement and Driving Sales Growth. International Journal of Advanced Research in Computer and Communication Engineering, 12(9), pp.45-54.

Ojika, F.U., Onaghinor, O., Esan, O.J., Daraojimba, A.I. & Ubamadu, B.C., 2023. A Conceptual Framework for AI-Driven Digital Transformation: Leveraging NLP and Machine Learning for Enhanced Data Flow in Retail Operations. International Journal of Innovative Technology and Exploring Engineering, 13(2), pp.112-119.

Ojika, F.U., Onaghinor, O., Esan, O.J., Daraojimba, A.I. & Ubamadu, B.C., 2023. Transforming Cloud Computing Education: Leveraging AI and Data Science for Enhanced Learning Outcomes. International Journal of Engineering Research & Technology, 12(6), pp.66-74.

Ojika, F.U., Onaghinor, O., Esan, O.J., Daraojimba, A.I., & Ubamadu, B.C., 2023. A Predictive Analytics Model for Strategic Business Decision-Making: A Framework for Financial Risk Minimization and Resource Optimization. IRE Journals, 7(2), pp.764–769. DOI:

Ojika, F.U., Owobu, W.O., Abieba, O.A., Esan, O.J., Ubamadu, B.C. & Daraojimba, A.I., 2022. Integrating TensorFlow with Cloud-Based Solutions: A Scalable Model for Real-Time Decision-Making in AI-Powered Retail Systems. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), pp.876-886. DOI: 10.54660/.IJMRGE.2022.3.1.876-886.

Ojika, F.U., Owobu, W.O., Abieba, O.A., Esan, O.J., Ubamadu, B.C. & Daraojimba, A.I., 2023. Optimizing AI Models for Cross-Functional Collaboration: A Framework for Improving Product Roadmap Execution in Agile Teams. International Journal of Multidisciplinary Research and Growth Evaluation, 4(1), pp.215–229. DOI: 10.54660/IJMRGE.2023.4.1.215-229.

Ojika, F.U., Owobu, W.O., Abieba, O.A., Esan, O.J., Ubamadu, B.C. & Daraojimba, A.I., 2022. The Impact of Machine Learning on Image Processing: A Conceptual Model for Real-Time Retail Data Analysis and Model Optimization. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), pp.861–875. DOI: 10.54660/IJMRGE.2022.3.1.861-875.

Ojika, F.U., Owobu, W.O., Abieba, O.A., Esan, O.J., Ubamadu, B.C. & Daraojimba, A.I., 2022. The Role of Artificial Intelligence in Business Process Automation: A Model for Reducing Operational Costs and Enhancing Efficiency. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), pp.842–860. DOI: 10.54660/IJMRGE.2022.3.1.842-860.

Ojika, F.U., Owobu, W.O., Abieba, O.A., Esan, O.J., Ubamadu, B.C. & Daraojimba, A.I., 2023. Transforming Cloud Computing Education: Leveraging AI and Data Science for Enhanced Access and Collaboration in Academic Environments. Journal of Frontiers in Multidisciplinary Research, 4(1), pp.138–156. DOI: 10.54660/IJFMR.2023.4.1.138-156.

Ojonugwa, B. M., Abiola-Adams, O., Otokiti, B. O., & Ifeanyichukwu, F. (2021). Developing a Risk Assessment Modeling Framework for Small Business Operations in Emerging Economies.

Ojonugwa, B. M., Adanigbo, O. S., & Ogunwale, B. (2023). Framework for Strategic Leadership in Banking to Achieve Resilient Economic Growth.

Ojonugwa, B. M., Adanigbo, O. S., Ogunwale, B., & Ochefu, A. (2024). Impact Investing and AI: Advancing Developmental Goals through Data-Driven Investment Strategies.

Ojonugwa, B. M., Ogunwale, B., & Adanigbo, O. S. (2022). Innovative Content Strategies for Fintech Brand Growth: A Media Producer’s Approach to Market Penetration and Brand Loyalty.

Ojonugwa, B. M., Ogunwale, B., & Adanigbo, O. S. (2022). Media Production in Fintech: Leveraging Visual Storytelling to Enhance Consumer Trust and Engagement.

Ojonugwa, B. M., Otokiti, B. O., Abiola-Adams, O., & Ifeanyichukwu, F. (2021) Constructing Data-Driven Business Process Optimization Models Using KPI-Linked Dashboards and Reporting Tools.

Ojukwu, P. U., Owoade, S. J., Uzoka, A., & Akerele, J. I. (2024). Real-time fraud detection and prevention in financial services through advanced data analytics and machine learning. Int J Eng Res Dev, 20(11), 1178-1187.

Okeke, N. I., Achumie, G. O., & Bakare, O. A. (2024). Mitigating bias in credit decisions: Advanced statistical methods and their applications in fair lending. International Journal of Engineering Research and Development, 20(11), 234–240.

Okeke, N. I., Bakare, O. A., & Achumie, G. O. (2024). Artificial intelligence in SME financial decision-making: Tools for enhancing efficiency and profitability. Open Access Research Journal of Multidisciplinary Studies, 8(01), 150-163.

Okeke, N. I., Bakare, O. A., & Achumie, G. O. (2024). Forecasting financial stability in SMEs: A comprehensive analysis of strategic budgeting and revenue management. Open Access Research Journal of Multidisciplinary Studies, 8(1), 139-149. OARJ.

Okeke, N. I., Bakare, O. A., & Achumie, G. O. (2024). Integrating policy incentives and risk management for effective green finance in emerging markets. International Journal of Frontiers in Science and Technology Research, 7(1), 76-88.

Okeke, N. I., Bakare, O. A., & Achumie, G. O. (2024). Revolutionizing financial inclusion through strategic API integration and innovation. Open Access Finance & Accounting Research Journal, 6(10), 1832–1860.

Okolie, C. I., Hamza, O., Eweje, A., Collins, A., Babatunde, G. O., & Ubamadu, B. C. (2023). Business Process Re-engineering Strategies for Integrating Enterprise Resource Planning (ERP) Systems in Large-Scale Organizations. International Journal of Management and Organizational Research, 2(1), 142-150. https://doi.org/10.54660/IJMOR.2023.2.1.142-150

Okolie, C.I., Hamza, O., Eweje, A., Collins, A., Babatunde, G.O., & Ubamadu, B.C., 2022. Implementing Robotic Process Automation (RPA) to Streamline Business Processes and Improve Operational Efficiency in Enterprises. International Journal of Social Science Exceptional Research, 1(1), pp.111-119. Available at: https://doi.org/10.54660/.IJMRGE.2022.1.1.111-119.

Okolie, C.I., Hamza, O., Eweje, A., Collins, A., Babatunde, G.O., & Ubamadu, B.C., 2021. Leveraging Digital Transformation and Business Analysis to Improve Healthcare Provider Portal. Iconic Research and Engineering Journals, 4(10), pp.253-257.

Okolie, I. C., Oladimeji, H., Eweje, A., Collins, A., Babatunde, G. O., & Ubamadu, B. C. (2024). Optimizing organizational change management strategies for successful digital transformation and process improvement initiatives. International Journal of Management and Organizational Research, 1(2), 176–185. https://doi.org/10.54660/IJMOR.2024.3.1.176-185

Okolo, F. C., Etukudoh, E. A., Ogunwole, O., Osho, G. O., & Basiru, J. O. (2023). Advances in Cyber-Physical Resilience of Transportation Infrastructure in Emerging Economies and Coastal Regions.

Okolo, F. C., Etukudoh, E. A., Ogunwole, O., Osho, G. O., & Basiru, J. O. (2023). Systematic Review of Business Analytics Platforms in Enhancing Operational Efficiency in Transportation and Supply Chain Sectors.

Okolo, F. C., Etukudoh, E. A., Ogunwole, O., Osho, G. O., & Basiru, J. O. (2021). Systematic Review of Cyber Threats and Resilience Strategies Across Global Supply Chains and Transportation Networks.

Okolo, F. C., Etukudoh, E. A., Ogunwole, O., Osho, G. O., & Basiru, J. O. (2022). Strategic Framework for Enhancing Cargo Screening and Intelligent Border Security Through Automated Detection Technologies.

Okolo, F.C., Etukudoh, E.A., Ogunwole, O., Osho, G.O., & Basiru, J.O., 2023. Strategic Approaches to Building Digital Workforce Capacity for Cybersecure Transportation Operations and Policy Compliance. Engineering and Technology Journal, 4(1), pp.1209–1218. DOI: 10.54660/.IJMRGE.2023.4.1.1209-1218.

Okolo, F.C., Etukudoh, E.A., Ogunwole, O., Osho, G.O., & Basiru, J.O., 2024. A Conceptual Model for Enhancing Regulatory Compliance and Risk Controls in Smart Transportation Networks. Engineering and Technology Journal, 4(6), pp.1740–1750. DOI: 10.62225/2583049X.2024.4.6.4104.

Okolo, F.C., Etukudoh, E.A., Ogunwole, O., Osho, G.O., & Basiru, J.O., 2022. Advances in Integrated Geographic Information Systems and AI Surveillance for Real-Time Transportation Threat Monitoring. Engineering and Technology Journal, 3(1), pp.130–139. DOI: 10.54660/.IJFMR.2022.3.1.130-139.

Okolo, F.C., Etukudoh, E.A., Ogunwole, O., Osho, G.O., & Basiru, J.O., 2024. Strategic Framework for Strengthening AML Compliance Across Cross-Border Transport, Shipping, and Logistics Channels. Engineering and Technology Journal, 4(6), pp.1751–1760. DOI not explicitly listed; likely submitted under Int. J. Adv. Multidisc. Res. Stud..

Okolo, F.C., Etukudoh, E.A., Ogunwole, O., Osho, G.O., & Basiru, J.O., 2023. A Conceptual Model for Balancing Automation, Human Oversight, and Security in Next-Generation Transport Systems. Engineering and Technology Journal, 4(1), pp.188–198. DOI:

Okolo, F.C., Etukudoh, E.A., Ogunwole, O., Osho, G.O., & Basiru, J.O., 2022. Policy-Oriented Framework for Multi-Agency Data Integration Across National Transportation and Infrastructure Systems. Engineering and Technology Journal, 3(1), pp.140–149. DOI:

Oladuji, T. J., Adewuyi, A., Onifade, O., & Ajuwon, A. (2022). A Model for AI-Powered Financial Risk Forecasting in African Investment Markets: Optimizing Returns and Managing Risk.

Oladuji, T. J., Akintobi, A. O., Nwangele, C. R., & Onifade, O. (2024). A conceptual framework for strategic risk management in African venture capital: Combining market volatility with AI-driven data analysis. International Journal of Scientific Research in Science, Engineering and Technology, 11(3), 635–673.

Oladuji, T. J., Nwangele, C. R., Onifade, O., & Akintobi, A. O. (2020). Advancements in financial forecasting models: Using AI for predictive business analysis in emerging economies. Iconic Research and Engineering Journals, 4(4), 223–236.

Olajide, J. O., Otokiti, B. O., Nwani, S., Ogunmokun, A. S., & Iyanu, B. (2022). Integrating Financial Strategy with Operational Cost Structures in Manufacturing Cost Management Models.

Olajide, J. O., Otokiti, B. O., Nwani, S., Ogunmokun, A. S., & Iyanu, B. (2022). A Predictive Forecasting Framework for Inventory and Logistics Efficiency in Consumer Goods Supply Chains.

Olajide, J. O., Otokiti, B. O., Nwani, S., Ogunmokun, A. S., Adekunle, B. I., & Fiemotongha, J. E. (2023). Designing Cash Flow Governance Models for Public and Private Sector Treasury Operations. International Journal of Scientific Research in Civil Engineering, 7(6), 45-54.

Olajide, J. O., Otokiti, B. O., Nwani, S., Ogunmokun, A. S., Adekunle, B. I., & Efekpogua, J. (2020). Designing Integrated Financial Governance Systems for Waste Reduction and Inventory Optimization.

Olajide, J. O., Otokiti, B. O., Nwani, S., Ogunmokun, A. S., Adekunle, B. I., & Efekpogua, J. (2020). Developing a Financial Analytics Framework for End-to-End Logistics and Distribution Cost Control.

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Designing cash flow governance models for high-volume digital lending platforms using real-time payment data. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.120–134. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Building working capital optimization frameworks for digital lending startups in emerging markets. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.164–177. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Developing real-time financial variance analysis models for cash flow visibility in fintech scale-ups. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.178–189. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Cross-functional finance transformation frameworks for aligning strategic budgeting and operational planning in public institutions. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.190–204. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Integrating real-time freight optimization algorithms into distribution network design for e-commerce operations. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.205–218. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. A framework for gross margin improvement in retail financial services using customer segmentation and predictive analytics. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.113–122. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Building an IFRS-driven internal reporting framework for fintech firms with multiple funding streams. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.86–100. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Developing internal control frameworks for financial data governance in technology firms. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.101–112. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Modeling financial impact of customer behavior trends on service pricing in digital platforms. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.71–85. Available at: https://www.shisrrj.com

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I., & Fiemotongha, J.E. (2020). Designing a financial planning framework for managing SLOB and write-off risk in fast-moving consumer goods (FMCG). IRE Journals, 4(4). https://irejournals.com/paper-details/1709016

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I., & Fiemotongha, J.E. (2021). A strategic model for reducing days-on-hand (DOH) through logistics and procurement synchronization. IRE Journals, 4(1). https://irejournals.com/paper-details/1709015

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I., & Fiemotongha, J.E. (2022). Designing integrated financial governance for enterprise risk control. IRE Journals, 5(3). https://irejournals.com/paper-details/1709014

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I., & Fiemotongha, J.E. (2022). Developing a financial analytics framework for performance-driven decision-making. IRE Journals, 5(4). https://irejournals.com/paper-details/1709013

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I., & Fiemotongha, J.E. (2023). A predictive forecasting framework for real-time performance improvement. IRE Journals, 6(2). https://irejournals.com/paper-details/1709012

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I., & Fiemotongha, J.E. (2023). Integrating financial strategy with operational execution: A unified model. IRE Journals, 6(3). https://irejournals.com/paper-details/1709011

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Standardizing Cost Reduction Models Across SAP-Based Financial Planning Systems in Multinational Operations. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.150-163.

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2022. Developing Tender Optimization Models for Freight Rate Negotiations Using Finance-Operations Collaboration. Shodhshauryam, International Scientific Refereed Research Journal, 5(2), pp.136-149.

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2023. Building a Working Capital Optimization Model for Vendor and Distributor Relationship Management. International Journal of Scientific Research in Civil Engineering, 7(6), pp.55-66. DOI:

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2023. Real-Time Financial Variance Analysis Models for Procurement and Material Cost Monitoring. Gyanshauryam, International Scientific Refereed Research Journal, 6(5), pp.115-125. DOI:

Olajide, J.O., Otokiti, B.O., Nwani, S., Ogunmokun, A.S., Adekunle, B.I. & Fiemotongha, J.E., 2023. Cross-Functional Finance Partnership Models for Strategic P&L and Forecast Ownership in Multinational Supply Chains. Gyanshauryam, International Scientific Refereed Research Journal, 6(5), pp.101-114. DOI:

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Published

12-12-2024

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Research Articles

How to Cite

[1]
Samson Oladele Dare, Joshua Oluwagbenga Ajayi, and Onyeka Kelvin Chima, “A Control Optimization Model for Strengthening Corporate Governance through Digital Audit Technologies and Workflow Systems”, Int J Sci Res Humanities and Social Sciences, vol. 1, no. 2, pp. 304–336, Dec. 2024, Accessed: Aug. 26, 2025. [Online]. Available: https://ijsrhss.com/index.php/home/article/view/IJSRSSH242550