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The internal control system in the tourist inns in the state of Mérida, Venezuela

Author

Listed:
  • Odalis Morales Morales

    (Abogado y Licenciada en Contaduría Pública, Universidad de Los Andes. Planificador. Instituto de Investigaciones Económicas y Sociales, Facultad de Ciencias Económicas y Sociales, Universidad de Los Andes, Venezuela.)

Abstract

The article aims to study the internal control of tourist inns in the state of Mérida, Venezuela, and its relationship with the Integrated Framework of Internal Control. The study is descriptive and the method, inductive. The sample corresponds to 29 tourist inns within the metropolitan area, the fi nite population formula was used. The instrument used for the collection of information was the questionnaire applied to owners and administrators. In order to analyze the internal control system, Ruíz’s methodology (1998) was used. The results show that the inns have a fragile internal control system that allows them to mitigate risks to an acceptable level in order to meet their objectives.

Suggested Citation

  • Odalis Morales Morales, 2017. "The internal control system in the tourist inns in the state of Mérida, Venezuela," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 42(44), pages 99-127, july-dece.
    • Handle: RePEc:ula:econom:v:42:y:2017:i:44:p:99-127
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    More about this item

    Keywords

    Inn; internal control; risk.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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