{"_buckets": {"deposit": "d55d5b10-ba02-483b-981f-f91cb3caeeee"}, "_deposit": {"id": "1675", "owners": [], "pid": {"revision_id": 0, "type": "recid", "value": "1675"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/1675", "sets": ["1582963436320", "user-yueco"]}, "author_link": [], "communities": ["yueco"], "control_number": "1675", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "FACTORS INFLUENCING THE EFFECTIVENESS OF THE INTERNAL AUDIT FUNCTION IN CB BANK (Myat Myat San, 2019)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "This study is about the factors influencing the effectiveness of the internal audit function in CB Bank. This research has two main objectives. These are to identify the internal audit practices in CB Bank and to analyses the factors influencing the effectiveness of the internal audit function in CB Bank. This study adopted regression analysis and selected a sample 100 CB Bank’s branches and head of departments representing 50% of a target population of 200 branches and head of department in CB Bank. As a result, the finding of the study indicated that most of the factor performed well the effectiveness of the internal audit function. But they are weak in providing training to employees, communicating information all personnel, and conducting procurement process with no conflict of interest. The finding revealed that there is a positive relationship between influencing factors and effectiveness of internal audit function of CB Bank at Pearson Correlation coefficient. The statistical results from the regression analysis show that quality assurance, communication and reporting, Internal Auditors Standards and top management support had a significant influence and objectivities, independence and risk-based audit plan had a no significant influence on the effectiveness on internal audit function in CB Bank. This study suggested that management of the CB Bank should modify accordingly proper control practices alighted with potential risk and effective within the business to get the best performance."}]}, "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": "Myat Myat San (EMBF - 31).pdf", "filesize": [{"value": "1356 Kb"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 1356000.0, "url": {"url": "https://meral.edu.mm/record/1675/files/Myat Myat San (EMBF - 31).pdf"}, "version_id": "a5ec6000-51c8-485f-aa83-47ae2654bc68"}]}, "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 Win Moe Moe Kyaw"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Myat Myat San (EMBF - 31)"}]}]}, "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": "2019-12-01"}, "item_title": "FACTORS INFLUENCING THE EFFECTIVENESS OF THE INTERNAL AUDIT FUNCTION IN CB BANK (Myat Myat San, 2019)", "item_type_id": "21", "owner": "1", "path": ["1582963436320", "1582965701379"], "permalink_uri": "http://hdl.handle.net/20.500.12678/0000001675", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2020-03-05"}, "publish_date": "2020-03-05", "publish_status": "0", "recid": "1675", "relation": {}, "relation_version_is_last": true, "title": ["FACTORS INFLUENCING THE EFFECTIVENESS OF THE INTERNAL AUDIT FUNCTION IN CB BANK (Myat Myat San, 2019)"], "weko_shared_id": -1}