International Journal of Advanced Computer Technology (IJACT)

ISSN:2319-7900

Internal Control System and its impact on the

Performance of the
Sri Lanka Telecom limited in Jaffna District
Sabina Dineshkumar, Priya Kogulacumar
sabinaa20@gmail.com, Assistant Lecturer, Faculty of management studies & commerce, University of Jaffna, Sri Lanka
priyakogulan@gmail.com , Assistant Lecturer, Faculty of management studies & commerce, University of Jaffna, Sri Lanka

research purpose, we selected one of the first

Abstract Telecommunication Company- “Sri Lanka Telecom”
Limited.
Nowadays, communication is very vital to conduct
business and each and every activity of the firms. So there Background
are so many telecommunication providers in Sri Lanka. In
this way, the financial activities of these firms must Sri Lanka Telecom is one of Sri Lanka's most valuable blue
properly be audited and controlled by responsible body of chip companies with an annual turnover in excess of Rs 50
every organization. For this purpose, the Internal Control Billion. Sri Lanka Telecom is the nation's number one
activities are forwarded effectively in Companies. This integrated communications service provider and the leading
paper tries to study to what extent internal control systems broadband and backbone infrastructure services provider in
influence on the performance of the Sri Lankan Telecom the country. Listed on the Colombo Stock Exchange, the
limited. Primary data and secondary data were used for this company's market capitalization as at 31 December 2011
study, but study solely depends on primary data collection topped Rs 87 Billion. The two main shareholders of Sri
technique. The primary data collection techniques were Lanka Telecom as at year end were the Government of Sri
used in this research they were Questionnaire, Interview & Lanka which held 49.5% through the Secretary to the
Observation. The samples were selected from staff of the Treasury and Global Telecommunication Holdings N.V. of
Sri Lanka Telecom limited. Thus sixty (60) employees of Netherlands, which owned a 44.98% stake. The balance
the company were selected. Percentage, Correlation and shares are publicly traded .The SLT Group has a customer
SWOT analysis were the main tools used in the analysis. base of over five million including multinational
The findings of the study showed there is a strong corporations, large and small corporate, public sector, retail
relationship between internal control system and and domestic customers. The company has been awarded a
organizational performance of the Sri Lanka Tele com National Long Term Rating of AAA (lka) and a BB- rating
limited. And also internal control of the Sri Lanka Tele on Long term Local Currency and Foreign Currency by
com limited will lead to high organizational performance in Fitch Ratings, followed by BB- local currency and B+
the future. foreign currency Credit Ratings by Standard & Poor's.
SLT provides facilities and services in the areas of voice,
Key words: Effectiveness of internal control system, data, video and mobile to its customers. These services,
organizational performance, efficient use of resources. which are unmatched in scope, range from domestic and
international voice, advance data transmission services
which include internet services on leased lines, broadband
Introduction and dial up, data circuits, and frame relay solutions to IP
services such as IPVPN based on IP-MPLS technology,
Nowadays, communication is very vital to conduct total corporate solutions of multiple services, satellite
business and each and every activity of the firms so that uplink services, IP transit, IPVPN, IPLC and international
there are so many telecommunication providers in our voice traffic transit services to global telecom operators and
country such as Suntel, Dialog GSM, and Lank bell. In this corporate, NGN services, wholesale services and mobile
way, the financial activities of these firms must properly be telephony and mobile broadband through its fully owned
audited and controlled by responsible body of every subsidiary Mobital Colombo, Sri Lanka, February 23rd
organization. For this purpose, the Internal Control 2011 - Sri Lanka Telecom (SLT), the leading National
activities are forwarded effectively in Companies. For this Integrated Telecommunications Service Provider notched

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INTERNATIONAL JOURNAL OF ADVANCED COMPUTER TECHNOLOGY | VOLUME 2, NUMBER 6,
 International Journal of Advanced Computer Technology (IJACT)
ISSN:2319-7900
exemplary milestones for 2010 including the status of Hence, the research explores the level of independence,
being the First Listed Company in Sri Lanka to post a objectivity and competence of the auditors assigned for
record Rs 50.25 Bn in revenue in a Financial auditing banking companies.
Year. Releasing the SLT Group and Company financial
results for the 12 months ending 31st December 2010, the Sawyer (2003) who stated that internal auditing is “a
Group also delivered a Profit Before Tax (PBT) of Rs 5.96 systematic, objective appraisal by internal auditors of the
Bn, with a YoY noteworthy growth of 327%, while the diverse operations and controls within an organization to
Group‟s Profit After Tax (PAT) hit Rs 3.94 Bn, a determine whether (1) financial and operating information
remarkable increase of 407%. is accurate and reliable, (2) risks to the enterprise are
The Board has overall responsibility for establishing and identified and minimized, (3) external regulations and
acceptable internal policies and procedures are followed,
maintaining the Company‟s internal control systems as well
as the assessment and management of areas of risk. (4) satisfactory operating criteria are met, (5) resources are
used efficiently and 3economically and (6) the
In meeting its responsibilities, the Board seeks to increase organization‟s objectives are effectively achieved – all for
the purpose of consulting with management and for
risk awareness across the Company‟s business operations
assisting members of the organization in the effective
and has put in place policies and procedures, including
discharge of their governance responsibilities”.
parameters of delegated authority, which provide a
framework for the identification and management of risks.
The Board has ensured that the Company has in place Savcuk (2007) According to the Institute of Internal
appropriate internal control and approval procedures. Auditors, (IIA, 1991; Taylor and Glezen, 1991; IIA, 1995)
Together with the internal audit team, the Auditor and the internal auditing is “an independent appraisal function,
established within an organization to examine and evaluate
Company‟s senior management, the Audit Committee
its activities as a service to the organization”. By measuring
reviews and monitors such internal control and approval
and evaluating the effectiveness of organizational controls,
procedures with a view to ensuring their effectiveness. The
internal auditing, itself, is an important managerial control
Company also maintains a system of disclosure controls
device (Carmichael et al., 1996), which is directly linked to
and procedures to ensure that information required to be
the organizational structure and the general rules of the
disclosed by the Company is recorded, processed,
summarized and reported within the required time periods business (Cai, 1997).
and accumulated and communicated to the Company‟s
management to allow timely decisions regarding Objectives of the study
disclosure. Whilst these procedures are designed to identify
and manage risks that could adversely impact the
achievement of the Company‟s business objectives, they do  To examine the effectiveness of internal control
not provide absolute assurance against material system on the performance of the Sri Lanka Telecom
misstatement, errors, losses or fraud. limited.
Research problem  To find out any relationship between internal audit
variables and performance of the Sri Lanka Telecom
limited.
The problem can be identified as “lack of internal control  To examine application of the internal control, rules
system that affects profitability and service quality of the and regulations in the Telecom established by the
Sri Lanka Telecom limited”. The research problem for this head office
study can be presented in a question format as follows.  To recommend alternative actions to overcome lack
To what extent internal control systems influence on the of internal control system.
performance of the Sri Lankan Telecom limited?

Literature Review Hypothesis

Siddiqui and Podder (2002) examine the effectiveness of Based on the assumption casual relationship given the
financial audit of banking companies operating within conceptual model, the following hypothesis was developing
Bangladesh. For the purpose of this study, the audited for testing. They are:
financial statements of 14 sample banking companies have
H0 :- There is no relationship between internal control
been analyzed. The study identifies seven sample
system and performance of the Sri Lanka Telecom
companies that have actually overstated their profits.
limited.
57
Internal Control System and its impact on the Performance of the Sri Lanka Telecom limited in Jaffna District
 International Journal of Advanced Computer Technology (IJACT)
ISSN:2319-7900
H1 :- There is strong relationship between internal control this research that is: Questionnaire, Interview,
system and performance of the Sri Lanka Telecom limited. and Observation.
H2 :- Effectiveness of the internal control system will lead
to increase in the profitability of the Sri Lanka
Telecom limited. Accounting and auditing procedure
H3 :- Effectiveness of internal control system will improve
the quality of the Sri Lanka Telecom limited‟s Level of Distributation among the levels
services. accounting Strategic Tactical Operationa
and level level l level
auditing
Methodology procedure N N
o % o % No %
Internal control of the telecom can be connected with Very low - - 1 7 - -
accounting and auditing procedures and guidelines laws Low - - 1 7 2 13
and efficient use of resources in internal control. Moderate 7 23 5 33 3 20
Performance of the Sri Lanka telecom can be connected
High 15 50 5 33 7 47
with profits and service quality. The conceptualization
model is as follows: Very high 8 27 3 20 3 20
Accounting and Auditing procedures and guidelines 30 100 15 100 15 100
Application of accounting and auditing rules and
Level of accounting and auditing procedure related with
regulations levels of the company
Efficient use of resources in internal control
Effectiveness of internal control system Performances
(Profit, service, quality)
100%
90%
accounting and auditing procedures

Sample of the research 80%

70% Very high
The samples were selected from staff of the Sri 60% High

Lanka Telecom limited. Thus sixty (60) 50% Moderate

40% Low
employees of the company were selected. 30% Very low
20%
10%
The description of the branch of the Sri Lanka 0%
Operational
Tactical level
Strategic level

level

Telecom limited is as follows.

Levels of the
Number of employees Distribution among the levels
organization
Strategic Level 30
Tactical Level 15 Spread of application of accounting and
Operational Level 15
auditing rules and regulations.
Source: - Survey data
application Distributation among the levels
and auditing
Strategic Tactical Operational
Data collection techniques rules and
level level level
This research closely concerned with the internal regulations
No % No % No %
control data of the Telecom limited. There is a
Very low - - 2 14 2 13
practical need to collect related data, if a research
Low 1 3 2 13 2 14
is to be carried out. Moderate 4 13 3 20 1 7
There are two types of data. They are primary High 12 40 5 33 4 26
data and secondary data. This study solely Very high 13 44 3 20 6 40
depends on primary data collection technique. 30 100 15 100 15 100
The primary data collection techniques used in
Source : Survey data.

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 International Journal of Advanced Computer Technology (IJACT)
ISSN:2319-7900
Level of application of accounting auditing Level of efficient use of resources related with
rules and regulations with the level of the levels of the company
company

100%
90%

Efficient use of resources in internal

80%
100% 70% Ve ry high
90%
Application of accounting and auditing

control system
60% High
80% 50% Mode rate

70% 40%
rules and regulations

Very high Low

60% High 30% Ve ry low

50% Moderate
20%
40% 10%
Low
0%
30%

Operational
Tactical level
Strategic level
Very low

level
20%
10%
0% Distribution among the levels
Operational
Tactical level
Strategic level

level

Distribution among the levels

Based on the above presentation, it is observable that 37%
of strategic level is having very high level of efficient use
of resources in internal control system, 20% of tactical
level is having very high level of efficient use of resources
In the above presentation, it is observable that 44% of and 26% of operational level is having very high level of
strategic level has high degree of application of accounting efficient use of resources in internal control system.
and rules and regulations, 20% of tactical level has high Further, 30% of strategic level is having very low and low
level degree of application of accounting and auditing rules level of efficient use of resources in internal control
and regulations and 40% of operational level has very high system, 27% of tactical level and operational level are
level of application of accounting and auditing rules and having very low and low level of efficient use of resources
regulations. in internal control system.
Further, 30% of strategic level is having low and very low
level of application of accounting and auditing rules and
Level of profitability related with the level of
regulations, 27% of tactical level and operational level are
having low and below level of application of accounting the company.
and auditing rules and regulations. But in the strategic
level, there is no very low level of application of In the above presentation, it is observable that 30% of
accounting and auditing rules and regulations. strategic level is having very high level of profitability,
13% of tactical level has very high level of profitability and
20% of operational level has very high level of
Efficient use of resources in internal control profitability.
system

Distributation among the levels Service

Level of
Level of performance Profits quality
Efficient Strategic Tactical Operational
use of level level level factors No % No %
resources in Low 16 27 15 25
internal Moderate 12 20 16 27
control High 32 53 29 48
system 60 100 60 100
No % No % No %
Very low - - 1 7 1 7 Source : survey data
Low 1 3 3 20 1 7
Moderate 6 20 2 13 3 20 Further, 10% of strategic level is having very low level of
High 12 40 6 40 6 40 profitability, 14% of tactical level is having very low level
Very high 11 37 3 20 4 26 of profitability, and 13% of operational level is having very
low level of profitability.
30 100 15 100 15 100

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Internal Control System and its impact on the Performance of the Sri Lanka Telecom limited in Jaffna District
 International Journal of Advanced Computer Technology (IJACT)
ISSN:2319-7900

Service quality Profitability

Spread of factors on service quality 25%

Distribution among the levels 48%
Low
Level of Moderate
High
Service Strategic Tactical Operational 27%
quality level level level
N N
o % o % No % Service quality
Very low - - 2 13 2 13
Low 5 16 3 20 2 13 27%
Low
Moderate 8 27 3 20 5 34 53%
Moderate
High
High 9 30 5 34 3 20 20%

Very high 8 27 2 13 3 20
30 100 15 100 15 100
Source : survey data In the above observation, it is evidence that 53% of
profitability is having very high level of organizational
performance in the company, 48% of service quality has
Level of service quality related with the levels very high level of organizational performance in the
of the company. company.
Further, 20% of profitability is having moderate level of
organizational performance in the company, 27% of service
quality is having moderate level of organizational
100% performance in the company.
90%
80% Moreover, 27% of profitability is having very low level of
70% Very high organizational performance in the company, 25% of service
Service quality

60% High quality is having very low level of organizational

50% Moderate
performance in the “Tele com limited”.
40% Low
30% Very low
20%
10%
The relationship between internal control
0% system and organizational performance
Operational
Tactical level
Strategic level

level

80
Organizational
performance

60
Distribution among the levels
40

20

Based on the above observation, it is evident that 27% of 0

0 20 40 60 80
strategic level has very high level of service quality, 13%
Internal control system
of tactical level is having very high level of service quality
and 20% of operational level has very high level of service
quality.  Series 1
Further, 16% of strategic level is having very low and low Linear (Series 1)
level of service quality, 33% of tactical level has very low Y= 0.7658x + 16.8465
and below level of service quality, and 26% of operational
level is having very low and low level of service quality. In this diagram, the dependent variable was marked on the
But , in strategic level, there is no very low level of service vertical axis (Y) that is organizational performance and
quality. independent variable on the horizontal axis (X) that is the
internal control system.
There is a positive relationship between internal control
Performance system and organizational performance, when internal
Spread of factors on performance control is increased by one, the organizational performance
will increase to 17.65.

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 International Journal of Advanced Computer Technology (IJACT)
ISSN:2319-7900
The relationship between application of application of accounting and auditing riles and
internal control and accounting procedures regulations.
There is a positive relationship between application of
accounting and auditing rules and regulations and
 Series 1 organizational performance, when internal control is
Linear (Series 1) increased by one, the organizational performance will
Y= 0.9251x + 43.7581 increase to 75.04.
80
Organizational
performance

60
The relationship between efficient use of
40 resources and organizational performance
20  Series 1
0
Linear (Series 1)
0 10 20 30 Y= 0.8673x + 42.8252
Accounting and auditing procedures 80

Organizational
performance
60
40
20
In this diagram, the dependent variable was marked on the
0
vertical axis (Y) that is organizational performance and
0 10 20 30
independent variable on the horizontal axis (X) that is
Efficient use of resources in internal control
internal control and accounting procedures. system
There is a positive relationship between internal
control internal controls and accounting procedures and In this diagram, the dependent variable was marked on the
organizational performance, when internal control is vertical axis (Y) that is organizational performance and
increased by one, organizational performance will independent variable on the horizontal axis (X) that is
increased to 44.67. efficient use of resources in internal control system.
There is a positive relationship between efficient use of
The relationship between application of resources and organizational performance, when internal
accounting and auditing rules and regulations control is increased by one, the organizational performance
will increase to 43.86.
80
Organizational
performance

60
40
20 Correlation analysis
0 Spread of factor on service quality
0 10 20 30
Application of accounting and auditing rules
and regulations
Independent variables Organizational
performance
 Series 1 Accounting and auditing 0.76
Linear (Series 1) procedures.
Y= 0.9251x + 43.7581 Application of 0.49
accounting and auditing
-rules and regulations.
Efficient use of 0.65
resources in internal
control system.
In this diagram, the dependent variable was marked on the Internal control system 0.74
vertical axis (Y) that is organizational performance and
Source: survey data.
independent variable on the horizontal axis (X) that is

61
Internal Control System and its impact on the Performance of the Sri Lanka Telecom limited in Jaffna District
 International Journal of Advanced Computer Technology (IJACT)
ISSN:2319-7900
In the Sri Lanka telecom limited, it is observable that there Major findings are as follows:
is an overall high positive relationship between internal
control system and organizational performance. But in1) As far as internal auditing and accounting procedures in the
deeply, as far as individual factors are concerned, the Tele com limited, are concerned 76% of the Sri Lanka Tele
relationship varies. com limited have high level of internal auditing and
In the telecom limited, accounting and auditing procedures accounting procedures.
have a positive high (0.76) relationship with the
organizational performance. Further, in this company, b) As far as application of accounting and auditing rules
application of accounting and auditing rules and regulations and regulations of the Sri Lanka Tele com limited are
have a lower positive (0.49) relationship with the concerned only 49% of the Sri Lanka Tele com limited has
organizational performance. Because in this company low level. Because of the rules and regulations were not
accounting, auditing rules, regulations were not established established by the management to monitor the internal
by the management properly. Therefore, it has a lower level control system‟s environment properly. So, comparatively
of relationship between application of accounting and the Sri Lanka Tele com limited has lower level of
auditing rules and regulations and overall organizational application of accounting and auditing rules and
performance. regulations.
Further, this telecom limited‟s efficient use of resources in
internal control system has a positive moderate (0.65) level c) As far as efficient use of resources in the Sri Lanka Tele
of relationship with organizational performance. com are concerned, 65% of the Sri Lanka Tele com limited
has high degree of efficient use of resources in the internal
It is important to note that by considering and balancing all control system. So, the Tele com limited is comparatively
factors in the telecom limited are internal control system in a moderate level of efficient use of resources in internal
has a high positive relationship with organizational control system. Because of the major part of the operations
performance and the relationship (0.74) is considerably are made by machineries.
significant.
2) As far as organizational performance is concerned
the following results have been obtained:
Hypothesis testing
a) As far as profitability of the Sri Lanka Tele com limited
Hypothesis testing focuses on hypotheses, which have been is concerned, 27% of the Strategic level of the company has
already formulated. According to the hypothesizes,(H2) low level of profitability, 20% of the Tactical level of the
which states that there is a strong relationship between company has low level of profitability and 53% of the
internal control system and organizational performance of operational level of the company has high level of
the Sri Lanka Tele com limited. But under the hypothesis profitability.
testing, correlation coefficient between internal control
system and organizational performance of the Sri Lanka b) As far as service quality of the Sri Lanka Tele com
Tele com limited is r = +0.74, this shows that there is a limited is concerned, 25% of the Strategic level of the
strong positive relationship between internal control system company has high level of profitability, 27% of the Tactical
and organizational performance. level of the company has low level of profitability and 48%
This indicates that hypothesis (H2) of the internal control of the operational level of the company has high level of
of the Sri Lanka Tele com limited will lead to high profitability.
organizational performance in the future. That is also
accepted. c) Further, it is evidence that in the Sri Lanka Tele com
limited 45% of the accounting and auditing procedures,
Further, the graphical presentation and diagrammatic 35% of application of accounting and auditing rules and
presentations also indicate that the Sri Lanka Tele com regulations and 40% of efficient use of resources in the
limited have high level of internal control system and internal control system. So this finding is evidence that the
organizational performance. So that in this way, hypothesis company has adopted enough internal control system.
(H2) is accepted.
d) As far as overall organizational performance is
Findings concerned, 62% of the Sri Lanka Tele com limited has high
The Researcher presented the data collected from Sri level of performance. So, that the company has achieved
Lanka Tele com limited (Jaffna district) analysis have been 62% of their organizational objective.
also made based on the derived data.

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 International Journal of Advanced Computer Technology (IJACT)
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It is evidence that SWOT analysis of the Sri Lanka Tele The research has been conducted considering only the
com limited provides a valid insight about its capabilities. Sri Lanka Tele com limited situated in the Jaffna
That is, the company has high strengths in comparison with district.
its weakness. The Mobital service and internet services are So that, a research which should be represented in the
considered as “major strengths”. The major weakness is Island wide.
very slow in providing new connection. This research has been conducted only 60 samples from
the Sri Lanka Tele com limited in the Jaffna district.
So that, a researcher must consider larger volume of
samples then only the results give valuable and accurate
Recommendations results.
This research has been conducted the Tele com limited‟s
Recommendations are absolutely permanent in any three levels of the company, in order to make comparison
research, in this research, based on the analysis of the all other telecommunication providers must be taken in to
internal control system and organizational performance the consideration.
following recommendations are made in respect of the Tele This research has been conducted only considering three
com limited. variables (accounting and auditing procedures, application
of accounting and auditing rules and regulations, efficient
a) In the Sri Lanka Tele com limited‟s use of resources in the internal control system) which affect
accounting and auditing procedures are comparably high the internal control system.
but not very high. So that the Tele com limited should So, a research considering other factors which may affect
maintain the accounting and auditing procedures in sound internal control system of the company, should be taken in
level. Because the Sri Lanka Tele com limited is the only to consideration.
Tele communication service providers who provides fixed
line services in the country.
b) In the Sri Lanka Tele com limited, the
application of accounting and auditing rules and regulations Bibliography
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Internal Control System and its impact on the Performance of the Sri Lanka Telecom limited in Jaffna District
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ISSN:2319-7900
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