Emine Serap KURT
Tourism sector is one of the important sectors due to the fact that tourism revenues have a significant share in GNP and provide employment. Hospitality businesses operate 24 hours a day, provide continuous service, use labour and technology intensively in their operations. Hotel businesses are complex systems and need well-designed information systems in order to have efficiency in internal control. Internal control is defined in the 2013 COSO Framework as “a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance”. The internal control system is more important in hotels than in other businesses. These businesses need to have an effective internal control because they have various income centers, there is no possibility of stocking some goods and services, the monetary transactions and fixed assets amount are high, employing a large number of personnel etc.. An internal control system that is supported by a well-designed information system can increase efficiency and effectiveness of the hotel operations, help reducing costs, increase guest satisfaction, minimize errors, frauds and risks within the hotels. In addition, it contributes to the continuity and growth of the hotels, helps in achieving corporate goals and future planning. The aim of the study is to examine the important issues related to the internal control system in hotel businesses. In this respect, literature review used and some recommendations are made.

Anahtar Kelimeler: Internal Control, Accounting, Hotel Businesses