A Study of Risk Management Issues in Jingdong Based on the New COSO-ERM Framework
Abstract
As society becomes increasingly competitive and business risks increase, many companies recognize the need to strengthen internal control and risk management to cope with the increasingly competitive market. Based on COSO-ERM, the article elaborates on the risk management of Jingdong Company, including five major areas of governance and culture, strategy and objectives, performance, review and revision, information, communication and reporting, and analyzes the current risk management status of Jingdong and gives corresponding suggestions for improvement.
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DOI: http://dx.doi.org/10.18686/mmf.v6i4.4529
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