This study was undertaken with the objective of finding out the relationship between control environment and efficiency of organizations in Jaffna District, SriLanka. The study is based on twenty five organizations in Jaffna District, which are private and public organizations in the district. In this study, control environment is measured by Board of directors, Policies & procedures, Policies and Codes of conduct and efficiency are measured by objectives, Mission, Quality and Resources respectively. Control environment and efficiency measured by chi square and regression analysis. The study finds control environment are statistically significant in determining efficiency.
Control environment, Policies & procedures, Policies and Codes of conduct efficiency, Quality