The objective of this research is to design a comprehensive internal control model in the cement industry focusing on integrating risk management and emerging technologies. The research was conducted within the framework of the interpretivist paradigm and with a qualitative approach, and the meta-analysis of documentary studies was used. The statistical population included scientific articles published between 2000 and 2024 in reputable international databases. After a systematic search with the keywords "cement industry", "internal control", "risk management" and "technology", 63 studies were initially identified, and after applying the inclusion and exclusion criteria and quality assessment, 40 studies were included in the final analysis. Coding reliability was confirmed with a Cohen's kappa coefficient of 0.72. The findings led to the identification of 32 initial concepts that were categorized into two main areas: (1) risk management-based internal control with 5 main components (fundamental risk management framework, risk management and assessment, control response and actions, information and reporting, continuous monitoring) and (2) new technology-based internal control with 4 main components (automation and digitalization, data analytics and smart decision-making, digital infrastructure and connectivity, transparency and advanced reporting). It was suggested that the simultaneous integration of traditional risk management approaches (such as control environment and risk assessment) with emerging technologies can significantly improve the efficiency, sustainability and compliance of the cement industry.