An assessment of internal controls in budget hotels in Malaysia

• Main Authors: Chang, Su Juen, Mustapha, Mazlina
• Format: Conference or Workshop Item
• Language: English
• Published: Institut Kajian Dasar Pertanian dan Makanan, Universiti Putra Malaysia 2015
• Online Access: http://psasir.upm.edu.my/id/eprint/40974/1/40974.pdf; http://psasir.upm.edu.my/id/eprint/40974/; http://www.ikdpm.upm.edu.my/dokumen/IKDPM_Proceeding_ICNTS2015.pdf

Prior studies claim that having effective internal controls creates a competitive advantage, as organizations with effective internal controls will be able to take on additional risk, especially if the services offered are very similar. It is also claimed that having internal controls in place, woul...