2026-05-10T16:32:39Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00011617 2025-09-29T07:50:16Z 1582963436320 1582963436320:1582965701379

The Effect of Internal Control Practices on Operational Performance at Myanmar Oriental Bank Limited (Phyu Phyu Winn Maung, 2025) Phyu Phyu Winn Maung The main objective of this study is to examine the effect of internal control practices on the operational performance of Myanmar Oriental Bank (MOB). The study focuses on five key internal control components based on the COSO framework: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. A quantitative research approach was applied, using both primary and secondary data for analysis. Primary data were collected through structured questionnaires distributed to employees of MOB, using a five-point Likert scale to capture perceptions of internal control practices and operational performance. Secondary data were obtained from official reports, documents, and related literature. The data was summarized using descriptive statistics, and the relationship between operational performance and internal control practices was evaluated using regression analysis. The results indicate that operational performance is significantly enhanced by three components: Risk Assessment, Control Activities, and Monitoring Activities. Monitoring Activities exhibited the most significant impact, followed by Control Activities and Risk Assessment. Information and Communication and Control Environment also make positive contributions, but their influence is not substantial. The study suggests that MOB should enhance employee training, refine risk management and communication, and further strengthen Monitoring Activities and Control Activities to improve operational efficiency and performance, as indicated by these results. 2025-06-01 https://meral.edu.mm/records/11617