Turizm İşletmeleri ve İç Kontrol Sistemi
Tourism Businesses and Internal Control System

Summary/Abstract: The aim of the research is to implement an internal control system based on the establishment, structure, and characteristics of tourism enterprises, and to determine its role and significance. The implementation of an effective internal control system contributes to examining and understanding the control environment of the organization, as well as determining the extent to which technical managers and employees are aware of the components of the internal control system and the structuring of its main or ancillary activities. Additionally, the cost of the control system should not exceed the benefits or objectives it achieves; rather, it should provide benefits or returns to the organization that exceed its cost. Thus, the implementation of the control system will add value to the organization.

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