In the context of the digital age, the integration of business and finance and the coordinated development of internal control within enterprises have become new propositions for enterprise management transformation. This article, from the perspective of digital integration of business and finance, analyzes the drawbacks of traditional internal control such as information silos, lagging control, and flexible execution, and elaborates on how digital integration of business and finance can achieve data integration, process reconfiguration, and intelligent monitoring of internal control. Based on the research, it is concluded that digital integration of business and finance empowers internal control mainly through three mechanisms. The first is to break the "information silos" through data centers and system integration, transforming control activities from "post-event inspection" to "immediate alerts". The second is to re-create the business and finance processes, embedding control rules at the business front end, thereby transforming control means from "flexible execution" to "rigid constraints". The third is to rely on the supervision loop formed by intelligent risk control and dynamic monitoring, transforming risk prevention from "passive response" to "active protection". Based on the above, this article proposes a comprehensive implementation plan from the aspects of system, technology, organization, and talent guarantee, providing theoretical basis and practical reference for enterprises on how to use the digital integration of business and finance to improve the internal control system.