Auditing as a Tool For Effective Internal Control Systems in the Nigerian Hospitality Industry

Description

– Auditing as a Tool For Effective Internal Control Systems in the Nigerian Hospitality Industry –

Download Auditing as a Tool For Effective Internal Control Systems in the Nigerian Hospitality Industry. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

For any organization to achieve its goals there must be an effective control mechanism. Internal control exists for the purpose of giving an organizational sense of direction and allowing for its growth.

The study therefore sought to find out the role auditing (internal audit) functions play in controlling the activities of a corporate organization with special emphasis on Benue Hotel Makurdi, Benue State, Nigeria.

To achieve the above objective, primary data was obtained as questionnaires were distributed to the members of staff of the hotel.

It was discovered that the internal audit department plays a major role in controlling the activities of the organization thereby making its control system very effective.

Introduction

Hotel management today occupies a very crucial position in the economic activities in most countries of the world. It is regarded as the pivot of overall economic growth hence it occupies a central position in tourism activities.

The hospitality industry anywhere in the world is aimed at creating a conducive environmental capital of providing leisure services, which are captivating and satisfying at a price.

It has been discovered in recent years that to create such an atmosphere, a lot of professionalism and control has to come into focus and of course ensure continuity through generations of good returns on investment.

Prominent among such professionalism control activities of the internal control system which must be treated with all its antecedence.

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