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.