{"_buckets": {"deposit": "e49c2a7b-6a96-46f6-b91b-fc7152bb3f5b"}, "_deposit": {"id": "1129", "owners": [], "pid": {"revision_id": 0, "type": "recid", "value": "1129"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/1129", "sets": ["1582963436320", "user-yueco"]}, "author_link": [], "communities": ["yueco"], "control_number": "1129", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "EFFECT OF FRAUD RISK MANGEMENT PRACTICES ON PERFORMANCE OF CB BANK IN MYANMAR (Zin Wah Myint, 2019)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "This main aim of this study is to examine the effect of the fraud risk management practices of CB Bank on the bank performance. According to Chartered Institute of Management Accountant (2009), there are three main dimensions of fraud risk management such as Preventive, Detective and Responsive. Each of three practices were identified and examined in this study. This study tried to build up the connection between fraud risk management and performance of CB Bank in Myanmar. Moreover, the target of the examination was to assess the impact of those fraud risk management practices on the performance of CB Bank. The primary data was gathered using the structured questionnaire from 100 management level respondents of CB Bank from branch managers in Yangon, zone/region office and head office departments which was randomly selected, and 80 respondents responded to the questionnaire and returned. The gathered quantitative data was analyzed and examined using the descriptive research method. The relationship between the fraud risk management practices and the bank performance was attained by applying correlation and regression statistics. Moreover, hierarchical multiple regression was applied to examine the moderating influence of the risk culture variable on the relationship between each of the fraud risk management practice and the bank performance. The study showed that CB bank affected by fraud was sometimes prevalent. Regarding the main objectives, the analysis found that the major strategy that the bank apply to mitigate the occurrence of the fraud is reactive because preventive and detective fraud risk management practices are not strong enough to reduce the fraud risk. On analyzing the effect of fraud risk management on the bank performance, there was a correlation between fraud risk management practices and the performance of a bank. The study also found that responding control of fraud risk has a significant impact on both financial and non-financial performance. With respect to examine the moderating effect of risk culture on the relationship between fraud risk management practices and performance of a bank, the study indicated that there was a moderating effect on the responsive fraud risk management practice and the performance of the bank."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2020-05-05"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Zin Wah Myint (EMBF - 73).pdf", "filesize": [{"value": "768 Kb"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 768000.0, "url": {"url": "https://meral.edu.mm/record/1129/files/Zin Wah Myint (EMBF - 73).pdf"}, "version_id": "0e910aab-417c-443c-9d67-c64ac722360e"}]}, "item_1583103131163": {"attribute_name": "Journal articles", "attribute_value_mlt": [{"subitem_journal_title": "Yangon University of Economics"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Daw Tint Tint Lwin"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Zin Wah Myint"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2019-12-02"}, "item_title": "EFFECT OF FRAUD RISK MANGEMENT PRACTICES ON PERFORMANCE OF CB BANK IN MYANMAR (Zin Wah Myint, 2019)", "item_type_id": "21", "owner": "1", "path": ["1582963436320", "1582965701379"], "permalink_uri": "http://hdl.handle.net/20.500.12678/0000001129", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2020-03-05"}, "publish_date": "2020-03-05", "publish_status": "0", "recid": "1129", "relation": {}, "relation_version_is_last": true, "title": ["EFFECT OF FRAUD RISK MANGEMENT PRACTICES ON PERFORMANCE OF CB BANK IN MYANMAR (Zin Wah Myint, 2019)"], "weko_shared_id": -1}