{"_buckets": {"deposit": "e263e33e-df37-4e96-873f-5a5ca9088a63"}, "_deposit": {"created_by": 20, "id": "11617", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "11617"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00011617", "sets": ["1582963436320"]}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "The Effect of Internal Control Practices on Operational Performance at Myanmar Oriental Bank Limited (Phyu Phyu Winn Maung, 2025)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The main objective of this study is to examine the effect of internal control\npractices on the operational performance of Myanmar Oriental Bank (MOB). The study\nfocuses on five key internal control components based on the COSO framework:\nControl Environment, Risk Assessment, Control Activities, Information and\nCommunication, and Monitoring Activities. A quantitative research approach was\napplied, using both primary and secondary data for analysis. Primary data were\ncollected through structured questionnaires distributed to employees of MOB, using a\nfive-point Likert scale to capture perceptions of internal control practices and\noperational performance. Secondary data were obtained from official reports,\ndocuments, and related literature. The data was summarized using descriptive statistics,\nand the relationship between operational performance and internal control practices was\nevaluated using regression analysis. The results indicate that operational performance\nis significantly enhanced by three components: Risk Assessment, Control Activities,\nand Monitoring Activities. Monitoring Activities exhibited the most significant impact,\nfollowed by Control Activities and Risk Assessment. Information and Communication\nand Control Environment also make positive contributions, but their influence is not\nsubstantial. The study suggests that MOB should enhance employee training, refine\nrisk management and communication, and further strengthen Monitoring Activities and\nControl Activities to improve operational efficiency and performance, as indicated by\nthese results."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2025-09-29"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Phyu Phyu Winn Maung _ EMBF 33 10th Batch.pdf", "filesize": [{"value": "927 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 927000.0, "url": {"url": "https://meral.edu.mm/record/11617/files/Phyu Phyu Winn Maung _ EMBF 33 10th Batch.pdf"}, "version_id": "e362e063-cef1-48e5-a959-367d2f15afc7"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Prof. Dr. Thynn Thynn Myint"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Phyu Phyu Winn Maung"}]}]}, "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": "2025-06-01"}, "item_title": "The Effect of Internal Control Practices on Operational Performance at Myanmar Oriental Bank Limited (Phyu Phyu Winn Maung, 2025)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/11617", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2025-09-29"}, "publish_date": "2025-09-29", "publish_status": "0", "recid": "11617", "relation": {}, "relation_version_is_last": true, "title": ["The Effect of Internal Control Practices on Operational Performance at Myanmar Oriental Bank Limited (Phyu Phyu Winn Maung, 2025)"], "weko_shared_id": -1}