2026-06-27T18:43:29Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/1692 2024-08-20T06:39:34Z 1582963436320 1582963436320:1582965701379 user-yueco

EFFECTS OF INTERNAL CONTROL PRACTICES ON FINANCIAL PERFORMANCE OF MYANMAR INTERFAITH NETWORK ON AIDS ( Zar Chi Win Htun, 2019) Zar Chi Win Htun (EMBF - 70) The study attempts to analyses the effect of internal control practices on performance of Myanmar Interfaith Network on AIDS. Both primary and secondary data were used and analyzed by descriptive research method. The fifty percent of the total population of 95 members of the MINA are randomly selected and interviewed by structure questionaries. Five-point Likert scale is used in preparing structure questionnaires to identify the internal control practices and financial performance of MINA. The variables of internal control practices considered are control environment, risk assessment, control practice, information and communication and monitoring. According to the result, the mean values of control environment, control activities, information and communication are higher level than the other two. The multiple regression analysis shows that control environment, control activities and monitoring are positively significant relationship with financial performance. Therefore, MINA should create policy for control environment and activities in order to improve the organization. This study suggested that management of the MINA should modify proper control practices aligned with potential risk and should regularly review the whole internal control system whether it is effective within the humanitarian field to get the best performance. 2019-12-01 http://hdl.handle.net/20.500.12678/0000001692 https://meral.edu.mm/records/1692