Published Article

The study evaluated the internal control system in operations at Erata Hotel in Accra, Ghana. The population of this study consisted of all staff in Erata hotel in Ghana they are both males and female. The study adopted a survey research design while simple random sampling technique was used in selecting the respondents. The instrument for data collection which was tagged “Effectiveness of Internal Control Systems (EICS)” was administered to the respondents and used for the study. The instrument was vetted by the researcher’s supervisor who is an expert in the field before the reliability test was conducted which produced the reliability coefficient of 0.84 proving the instrument to be reliable for the study. Data collected were analyzed using independent t-test analysis and Pearson Product Moment Correlation Analysis. From the results of the data analysis, it was observed that there is a significant relationship between techniques of internal control system for revenue and its operation in Erata hotel in Accra. There is a significant relationship between the impact of internal control system on revenue generation in Erata hotel in Accra. It was therefore recommended that internal control system of Erata hotel should be remodeled and strengthened to position them to discharge their duties effectively and efficiently.