2026-06-10T09:12:32Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00012338 2026-01-13T09:03:44Z 1607960099348 1607960099348:1608034815190

ASSESSING THE ROLE OF AUDITING IN PUBLIC SECTOR OF MYANMAR Thandar Phyu Aye This study examines the role of public sector auditing in enhancing good governance and public financial management in Myanmar. This study aims to analyze the role of auditing in enhancing accountability and transparency in the Myanmar Public Sector and to assess how to promote public financial management system. The research applies a Multiple Linear Regression (MLR) model to analyze the impact of four key variables, such as Accountability and Transparency, Laws and Regulations, Audit Efficiency, and Effectiveness of Audit on financial management practices. The sample size of 367 auditors represents 5 percent of the total population of 4523 auditors. However, due to the earthquake on March 28, responses are received from only 326 auditors. Additionally, secondary data from national audit reports and survey results were reviewed to support the analysis. The findings reveal that Audit Efficiency and Effectiveness of Audit are the most significant predictors of improved public financial management, while Laws and Regulations also contribute moderately. Accountability and Transparency, although positively associated, do not show a statistically significant impact. The results underscore the importance of strengthening audit operations and institutional effectiveness to improve financial governance in the public sector of Myanmar. 2025-06-02 https://meral.edu.mm/records/12338