{"_buckets": {"deposit": "be265c63-8f4d-4b8b-b68b-a5661d2b8dbf"}, "_deposit": {"created_by": 20, "id": "8733", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "8733"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00008733", "sets": ["1582963436320"]}, "author_link": [], "control_number": "8733", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Effect of Internal Audit Practies on Operational Performance of Myanmar Citizen Bank ( Phyo Zaw, 2022)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "This study was conducted with two key objectives: identifying internal audit practices\nin Myanmar Citizen Bank (MCB) and analyzing the effect of internal audit practices on the\noperational performance of the Bank. Therefore, the effect of the common internal audit\npractices such as organizational status, internal audit soft-skill competency, internal audit\ntechnical-skill competency, and risk-based internal auditing and professionalism are studied\nupon transaction-level operational performance and process-level operational performance.\nFor the research design, two-stage random sampling was applied for selecting the sample. Out\nof the audited 14 branches, 7 branches (50%) were randomly selected by using simple random\nsampling method as the first stage. After that, 44% of total 126 staff from senior manager level\nto officer level were selected as the second stage. And then, primary data were collected with\nthe structured questionnaires. Previous studies and references are referred to throughout the\nstudy as secondary sources. As a result, this study shows that the organizational status is\nproperly positioned and it also significantly affects upon the transaction-level operational\nperformance. And then, it describes that internal audit-technical competency is more developed\nthan soft-skill competency and also shows that the internal audit is now practicing risk-based\nauditing and professionalism. In analyzing the effect of internal audit practices on operational\nperformance, the study shows that internal audit soft skill competency, technical-skill\ncompetency, risk-based auditing, and professionalism significantly affect on both transactionlevel\nand process-level operational performance in MCB. Therefore, the internal audit\ndepartment should develop more internal audit soft skill competency than ever before. Finally,\nas this study indicates that internal audit practices can contribute to operational performance,\nstakeholders of MCB should consider enhancing these practices to accelerate the operational\nperformance of the bank."}]}, "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": "Phyo Zaw, MBF - 59, 2nd Batch, 26-12-22.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 1100000.0, "url": {"url": "https://meral.edu.mm/record/8733/files/Phyo Zaw, MBF - 59, 2nd Batch, 26-12-22.pdf"}, "version_id": "d4581df6-ed0e-4a38-8b45-13f95b5312d0"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Aye Thu Htun"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Phyo Zaw"}]}]}, "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": "2022-12-01"}, "item_title": "Effect of Internal Audit Practies on Operational Performance of Myanmar Citizen Bank ( Phyo Zaw, 2022)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/8733", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2023-02-16"}, "publish_date": "2023-02-16", "publish_status": "0", "recid": "8733", "relation": {}, "relation_version_is_last": true, "title": ["Effect of Internal Audit Practies on Operational Performance of Myanmar Citizen Bank ( Phyo Zaw, 2022)"], "weko_shared_id": -1}