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

Odalis Morales Morales ()
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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.

Economía, 2017, vol. 42, issue 44, 99-127

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.

Keywords: Inn; internal control; risk. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ula:econom:v:42:y:2017:i:44:p:99-127

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