Abstract
Digital transformation is reshaping the organisation of financial activities through the incorporation of automated systems, digital platforms and analytical capabilities aimed at improving efficiency, strengthening control and supporting risk management. The analysis examined the impact of these transformations on financial and operational risks, considering their effects on operational efficiency, internal control and decision-making. A qualitative, descriptive and documentary approach was adopted in accordance with the PRISMA 2020 guidelines. The analysis identified relationships between technological adoption, operational performance, supervisory mechanisms and institutional decision-making processes. The findings showed that digital solutions reduced repetitive tasks, accelerated information processing and strengthened certain supervisory mechanisms. They also revealed new requirements related to cybersecurity, operational continuity, data quality, technological governance and model oversight. The analysis concluded that the benefits arising from digital transformation depended on the integration of technology, institutional capabilities, internal control and comprehensive risk management, together with staff preparedness to respond effectively to changing operational conditions.