{"_buckets": {"deposit": "a3f2a434-b6d1-45cc-a2e3-4e8ec083f816"}, "_deposit": {"created_by": 20, "id": "9100", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "9100"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00009100", "sets": ["1582963436320"]}, "author_link": [], "control_number": "9100", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Internal Control Practices, Fraud Prevention And Financial Performance of \"A\" Bank (San Thida Aye, 2023)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The primary objective of this study is to examine the internal control methods, fraud prevention measures, and financial performance of \"A\" bank. The primary aims of this study are to investigate the impact of internal control practices on the prevention of fraudulent activities, as well as to analyze the influence of fraud prevention on the financial performance of an organization. This study involved the collection of both primary and secondary data. The collection of primary data involved the utilization of a Google form to survey a total of 315 employees from forty-two branches of \"A\" Bank. This sampling technique employed a basic random sample procedure. In this study, a questionnaire employing a 5-point Likert Scale was utilized. Correlation and multiple regression analysis were employed to examine the impact of internal control measures, fraud prevention, and financial performance within the banking sector. The findings of this study indicate that the control environment, information and communication, and monitoring activities have a statistically significant impact on fraud prevention within the bank under investigation. However, the risk assessment and control activities were not found to have a statistically significant effect on fraud prevention. The research additionally revealed that the implementation of fraud prevention measures had a discernible impact on the financial performance of the bank in question. The report suggests that bank authorities should utilize intranet and forums as a means of centralizing all data and information. Moreover, it is recommended that \"A\" bank implements an information system that can effectively help audit systems in detecting fraudulent behaviors."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-11-02"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "SAN THIDA AYE, EMBF-50, 8th Batch.pdf", "filesize": [{"value": "1.3 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 1300000.0, "url": {"url": "https://meral.edu.mm/record/9100/files/SAN THIDA AYE, EMBF-50, 8th Batch.pdf"}, "version_id": "40b16f62-f190-4d52-ad9b-db876f82124f"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Aye Thanda Soe"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "San Thida Aye"}]}]}, "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": "2023-08-01"}, "item_title": "Internal Control Practices, Fraud Prevention And Financial Performance of \"A\" Bank (San Thida Aye, 2023)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/9100", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2023-11-02"}, "publish_date": "2023-11-02", "publish_status": "0", "recid": "9100", "relation": {}, "relation_version_is_last": true, "title": ["Internal Control Practices, Fraud Prevention And Financial Performance of \"A\" Bank (San Thida Aye, 2023)"], "weko_shared_id": -1}