{"_buckets": {"deposit": "455c0942-ad11-4344-8e3f-6499b7cb7a03"}, "_deposit": {"created_by": 20, "id": "8727", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "8727"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00008727"}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Internal Control on Reduction of Fraudulence inSMEs.", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "According to the Small and Medium Enterprises Survey Myanmar (2015), more than 90% of the Myanmar economy is composed of private companies, particularly small and medium enterprises (SMEs). Small and medium enterprises represent the major parts of the nation\u0027s economy throughout the world. In Myanmar, SMEs represent the largest proportion of all types of enterprises, providing plenty opportunities of employment. SMEs without having internal control can face with the fraudulent activities. This study aims to identify the internal control system in SMEs and examine internal control system affect on reduction of fraudulence of SMEs. Internal control system includes risk assessment, control activities, and monitoring. And then reduction of fraudulence included revenue cycle fraud, account receivable fraud, expenditure fraud, and financial statement fraud. This study used primary and secondary data. The primary data were collected with questionnaires to 120 responsible employees from some businesses of Shwe Pyi Thar Industrial Zone and secondary data was collected from previous research paper, internet websites, record data and company profiles. This study used descriptive statistic, multiple regression statistic. This study found that control activities, one of the components of internal control has the significant effect on reduction of fraudulence in SMEs. Moreover, the study suggested that SMEs should have an effective internal control system, and it still needs more improvement and more attention from management to be better ones."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-02-16"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Su Myint Mho, Com..pdf", "filesize": [{"value": "419 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 419000.0, "url": {"url": "https://meral.edu.mm/record/8727/files/Su Myint Mho, Com..pdf"}, "version_id": "67bf5cf0-5212-43bb-a56f-63e47dccaf39"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Daw Khin Nwe Ohn"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Su Myint Mho"}]}]}, "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": "2019-11-01"}, "item_title": "Internal Control on Reduction of Fraudulence inSMEs.", "item_type_id": "21", "owner": "20", "path": ["1582965402123"], "permalink_uri": "https://meral.edu.mm/records/8727", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2021-02-01"}, "publish_date": "2021-02-01", "publish_status": "0", "recid": "8727", "relation": {}, "relation_version_is_last": true, "title": ["Internal Control on Reduction of Fraudulence inSMEs."], "weko_shared_id": -1}