Internal Control Effectiveness in Platform-Based Organizations: A COSO Framework Analysis of Haier Group under the Rendanheyi Model
DOI:
https://doi.org/10.71204/fv64m756Keywords:
Rendanheyi, Internal Control, COSO Framework, Global Operation, Digital Transformation, Corporate GovernanceAbstract
As a world-renowned enterprise in home appliances and intelligent manufacturing, Haier Group has built a comprehensive internal control system covering governance, risk, processes, and supervision with the "Rendanheyi" management model (a management model integrating employees’ value with customer value) as the core. While promoting organizational flattening and independent operation, it also faces governance challenges such as organizational adaptation, risk assessment, authorization control, and information collaboration. Based on the five elements framework of COSO internal control, this paper adopts a research design combining qualitative case study method and secondary data analysis, systematically sorts out the current situation and characteristics of Haier's internal control construction, deeply analyzes the problems in system implementation, risk identification, supervision closed loop and other aspects under the background of global operation and digital transformation, and puts forward improvement suggestions from the aspects of organizational coordination, risk modeling, process solidification, information integration and supervision strengthening, so as to provide practical reference for large enterprise groups to optimize their internal control systems and improve governance efficiency in the context of dynamic changes.
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Copyright (c) 2025 Xinrui Wang, Jingqi Sun, Xuanyueming Jia (Author)
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