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The digital transformation of Egyptian electricity distribution companies is crucial for moving towards digital governance (Governance 4.0).This transformation is essential to enhance efficiency, effectiveness, and competitiveness in the sector.With the global trends of sustainability, decentralization, and digitalization shaping the energy landscape, it is imperative for electricity distribution companies in Egypt to embrace digital technologies.By restructuring business practices, operations, and utilizing technology effectively, these companies can improve their performance and ensure compliance with regulations and laws.This paper delves into the significance of digital transformation for electricity distribution companies in Egypt, highlighting the need to adapt to technological advancements and enhance competitive capabilities for sustained growth.While the previous research has shown that digital transformation can affect business efficiency, performance, there is a lack of literature clearly linking digital transformation to Control Environment.To determine whether enterprise digital transformation impacts the constructions and implementation of it, this qualitative study focused on the digital transformation of companies and found that the extent of digital transformation in enterprises has a positive impact on the establishment and effectiveness of internal control.Furthermore, we examine the role of market competition in the relationship between the digital transformation and internal control.
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