Аннотация
Global shifts in commodity markets and growing supply chain transparency requirements are creating new institutional conditions for the extractive sector. In this context, internal control effectiveness is determined not only by procedural completeness but also by the level of digital transparency. The purpose of the study is to provide theoretical and methodological justification for the digital transformation of internal control systems in mining enterprises under conditions of mineral value concentration and supply chain transparency requirements. A quantitative-institutional approach was applied, encompassing analysis of physical output and world price dynamics, assessment of structural changes in value formation, and evaluation of internal control maturity using data from a major integrated mining company in Kazakhstan. It was established that after 2020, gold’s share in the aggregate value structure exceeded 50% without comparable growth in physical output. This reflects a value concentration phenomenon in which key supply chain risks shift from production control to provenance verification. The growth of internal control digital maturity in 2020–2024 coincides with intensifying value concentration, reflecting adaptation to changing risk structures and tightening provenance requirements. The scientific novelty lies in substantiating value concentration as an independent economic driver of internal control digital transformation, and in developing a five-level conceptual model with a feedback loop and a control architecture maturity index applicable for designing digital control mechanisms in responsible supply chains. The practical significance lies in the applicability of the proposed model to designing digital internal control mechanisms and improving provenance verification procedures in Kazakhstan’s extractive sector.