Abstract:
This study was undertaken with the objective of finding Impact of Internal control on
efficiency of organizations in Jaffna District. The study is based on twenty five organizations
and wo hundred and forty four respondent in Jaffna District, which are private and public
organizations in the district. Internal control assessment is measured by control environment,
risk assessment; information and communication, control activities, and monitoring and
financial performance is measured by efficiency. Internal control and efficiency measured by
correlation analysis and regression analysis. The study finds internal control and efficiency are
statistically significant in determining efficiency. Further the study suggests that work
performed by the organizations have been implemented in the past and the work schedules take
into consideration the goals of internal control. The study further points out that keen attention
should be paid on to adopt efficient management information system and training of the staff.
All these enhance the staff productivity and reducing costs and also ensure the efficient
operation of the firms and financial performance of their operation as well.
