Assessing and Analyzing Internal Control Practices in the Lodging Industry

Katerina Annaraud
Dipendra Singh, University of Central Florida
Heather Lively


Internal control matters have received extensive attention in academic literature, but the subject of internal controls in hotels is not well presented. This study aims to determine whether hotels that have been in business longer, are larger in size, and are publically owned have a better proxy of internal control. The results of this study indicate that there were no significant differences between a dependent variable internal control and independent variables: the number of rooms, years in business, and the ownership of hotels. More accurate results may be obtained if a larger sample size could be used for this study.