{"_buckets": {"deposit": "800e507b-6037-4947-992b-48f4aa16fb7c"}, "_deposit": {"created_by": 21, "id": "11878", "owner": "21", "owners": [21], "owners_ext": {"displayname": "IG", "username": null}, "pid": {"revision_id": 0, "type": "depid", "value": "11878"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00011878"}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Effective Internal Control System, Internal Audit Effectiveness and Organizational Performance at Fortune International Limited (Aye Ei Khaing, 2025)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "This study aims to analyze the influence of effective internal control system on internal audit effectiveness and to examine the influence of internal audit effectiveness on organizational performance at Fortune International Limited. To achieve these objectives, a total of 132 employees at the supervisor level and above are selected from a total of 200 employees, using Raosoft sample size calculator. The simple random sampling method is used. The online survey method is used in this study. Primary data are collected through structured questionnaires utilizing a five-point Likert scale, while secondary data are obtained from relevant academic literature, textbooks, articles, websites, and company records. This study employs descriptive statistics and regression analysis to analyze the data. The data collection period is March 2025. The findings indicate that control environment, information and communication and monitoring have a positive significant effect on competence of internal audit department. Information and communication and monitoring also have a positive significant effect on size of the internal audit department. Additionally, control activities and monitoring have a positive significant effect on management support for internal audit. Information and communication also has a positive significant effect on independence of internal audit. Furthermore, competence of internal audit department, management support for internal audit and independence of internal audit have a positive significant effect on organizational performance. According to the results, Fortune International Limited should enhance its internal control system while maintaining effective audit independence and management support, providing valuable insights and practical strategies to improve organizational performance."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2025-10-08"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Aye Ei Khaing EMBA II-25 Thesis Paper(16.6.2025).pdf", "filesize": [{"value": "843 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 843000.0, "url": {"url": "https://meral.edu.mm/record/11878/files/Aye Ei Khaing EMBA II-25 Thesis Paper(16.6.2025).pdf"}, "version_id": "1ea3127c-a9a6-4055-b7b2-2a7aa15f7991"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. May Win Kyaw"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Aye Ei Khaing"}]}]}, "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": "2025-05-01"}, "item_title": "Effective Internal Control System, Internal Audit Effectiveness and Organizational Performance at Fortune International Limited (Aye Ei Khaing, 2025)", "item_type_id": "21", "owner": "21", "path": ["1582965660463"], "permalink_uri": "https://meral.edu.mm/records/11878", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2025-10-08"}, "publish_date": "2025-10-08", "publish_status": "0", "recid": "11878", "relation": {}, "relation_version_is_last": true, "title": ["Effective Internal Control System, Internal Audit Effectiveness and Organizational Performance at Fortune International Limited (Aye Ei Khaing, 2025)"], "weko_shared_id": -1}