Internal Control Effectiveness and Optimization of Fast-Moving Consumer Goods Listed Companies: A Case Study of Bai Run Co., Ltd. Based on the COSO Framework
Internal control serves as the cornerstone mechanism for enterprises to mitigate risks, ensure compliance, and drive value growth. This study examines Bai Run Co., Ltd. (SZSE Main Board, Code: 002568), a leading domestic pre-mixed cocktail manufacturer, using the COSO Five Elements framework to systematically analyze i...