2026-07-26T19:13:08Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00008733 2024-09-05T06:14:36Z 1582963436320 1582963436320:1582965701379

Effect of Internal Audit Practies on Operational Performance of Myanmar Citizen Bank ( Phyo Zaw, 2022) Phyo Zaw This study was conducted with two key objectives: identifying internal audit practices in Myanmar Citizen Bank (MCB) and analyzing the effect of internal audit practices on the operational performance of the Bank. Therefore, the effect of the common internal audit practices such as organizational status, internal audit soft-skill competency, internal audit technical-skill competency, and risk-based internal auditing and professionalism are studied upon transaction-level operational performance and process-level operational performance. For the research design, two-stage random sampling was applied for selecting the sample. Out of the audited 14 branches, 7 branches (50%) were randomly selected by using simple random sampling method as the first stage. After that, 44% of total 126 staff from senior manager level to officer level were selected as the second stage. And then, primary data were collected with the structured questionnaires. Previous studies and references are referred to throughout the study as secondary sources. As a result, this study shows that the organizational status is properly positioned and it also significantly affects upon the transaction-level operational performance. And then, it describes that internal audit-technical competency is more developed than soft-skill competency and also shows that the internal audit is now practicing risk-based auditing and professionalism. In analyzing the effect of internal audit practices on operational performance, the study shows that internal audit soft skill competency, technical-skill competency, risk-based auditing, and professionalism significantly affect on both transactionlevel and process-level operational performance in MCB. Therefore, the internal audit department should develop more internal audit soft skill competency than ever before. Finally, as this study indicates that internal audit practices can contribute to operational performance, stakeholders of MCB should consider enhancing these practices to accelerate the operational performance of the bank. 2022-12-01 https://meral.edu.mm/records/8733