Abstract:
Nowadays, communication is vital to conduct business and each and
every activity of the firms so that there are so many telecommunication
providers in our country. In this way, the financial activities of these
firms must properly be audited and controlled by responsible body of
every organization. For this purpose, the Internal Control activities are
forwarded effectively in Companies. This paper tries to study to what
extent internal control systems influence on the performance of the
Sri Lankan Telecom Limited. Primary data and secondary data were used
for this study. But, study solely depends on primary data collection
technique. The primary data collection techniques were used in this
research. They were questionnaires, interviews and observations. The
samples were selected from staff of the Sri Lanka Telecom limited.
Thus, sixty (160) employees of the company were selected. Percentage,
Correlation and SWOT analysis were the main tools used in the
analysis. The findings of the study showed there is a strong relationship
between internal control system and organizational performance of the
Sri Lanka Telecom Limited. Internal control of the Sri Lanka Telecom
Limited will lead to high organizational performance in the future.