EFFECT OF INTERNAL CONTROL SYSTEM ON OPERATIONS OF NIPPON TELEGRAPH & TELEPHONE CORPORATION (NTT MYANMAR)

The study aims to provide that the effect of internal control system on performance of operation in Nippon Telegraph Corporation (NTT COM/Myanmar). In this study, 65 respondents (50% of total population) who are working at middle and top management levels at NTT are taking part of the study. Statistical survey is made by examining the internal control system practices based on performance efficiency of operation of NTT. The objective of the study is to analyze the effect of internal control system on operational performance of NTT organization. The study used both primary and secondary techniques to collect the data and by using the descriptive method. Moreover, the study examines the relationships of the current organization internal control system in terms of operational performance effectiveness. In the model, the analysis, the result shows that there is significant effect of independent variables to effect of operation performance of NTT. However, this data found that some weaknesses of control environment and control activity management need to be considered for implementation for the future. Therefore, NTT should maintain the good practices of internal control system with strong technology, good efforts in management cooperate together with employee. In the model, the analysis, the result shows that there is significant effect of independent variables to effect of operation performance of NTT The conclusion of the study, the internal control systems are effected on the operational performance but some factors still having weaknesses. therefore, management need to be considered for implementation for future