摘要：The petroleum industry, holding a crucial role in the global economy, faces dynamic challenges necessitating effective internal control mechanisms. With the pervasive integration of Enterprise Resource Planning (ERP) systems in this sector, understanding their impact on internal control becomes imperative. This research explores key facets of internal control within petroleum enterprises, focusing on data management, business processes, and decision support in the ERP environment. The study aims to provide concrete optimization recommendations for enhancing internal control, ensuring sustained development, and fortifying resilience against risks. Through a comprehensive investigation, this paper contributes valuable insights to guide decision-makers, academics, and industry professionals, elevating internal control standards in the petroleum sector.