ABSTRACT
This research is on evaluation of internal
control practices in hospitality industry (A survey on selected hotels in
Umuahia) This critically examined the internal control systems of the selected
hotels. [emphasis were laid on Comparing and identifying lapses in the control
system and the compliant levels of' staff personnel aimed at creating basic
revenue and CXCHSCS control models for hotels. The data for the study were
obtained through questionnaires and oral interview. The questionnaires were
distributed to the hotels in which the response of the respondent in the hotels
used in the course of the research, oral interviews was also used by the
researcher. The data were analysed using tables and percentages to show the
degree of the responses. The hypothesis were tested using the chi-square
statistics. The major findings of the study are: i) It was observed that most
hotels have adequate number of professionally qualified accountants working in
the hotels. ii) It was ascertained that hotels have internal audit units in
their hotels which implies that the management of the hotels take decision from
the reports from the internal audit units. iii) In the course of the research
it was observed that most of the hotels exercise lodging cash collected intact
on cash balance while a few of them have irregular cash control. Therefore the
following recommendations were made at the end of the work. •:• That hotels
should improve in the employment of workers, the staff of the hotels are mostly
inexperienced therefore the hotels should improve in their employment
procedure. The internal control system are adequate but there are still a few
other things that should be added to it to make it more efficient.
EZERONYE, U (2021). Evaluation Of Internal Control Practices In Hospitality Industry (A Survey On Selected Hotels In Umuahia).. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-practices-in-hospitality-industry-a-survey-on-selected-hotels-in-umuahia-7-2
UZUNMA, EZERONYE. "Evaluation Of Internal Control Practices In Hospitality Industry (A Survey On Selected Hotels In Umuahia)." Mouau.afribary.org. Mouau.afribary.org, 14 Jul. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-practices-in-hospitality-industry-a-survey-on-selected-hotels-in-umuahia-7-2. Accessed 01 Nov. 2024.
UZUNMA, EZERONYE. "Evaluation Of Internal Control Practices In Hospitality Industry (A Survey On Selected Hotels In Umuahia).". Mouau.afribary.org, Mouau.afribary.org, 14 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-practices-in-hospitality-industry-a-survey-on-selected-hotels-in-umuahia-7-2 >.
UZUNMA, EZERONYE. "Evaluation Of Internal Control Practices In Hospitality Industry (A Survey On Selected Hotels In Umuahia)." Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-practices-in-hospitality-industry-a-survey-on-selected-hotels-in-umuahia-7-2