INVESTIGATING EFFECTIVE PROCESSES OF INTERNAL

CONTROLS IN HOTEL INDUSTRY:

A CASE STUDY OF SUNBIRD CAPITAL HOTEL

By
GODFREY E.M. MPONELA
MP3053

DESSERTATION SUBMITTED IN PARTIAL FULFILMENT OF THE

REQUIREMENT FOR A BACHELOR’S DEGREE IN APPLIED
ACCOUNTING AUDITING AND INFORMATION SYSTEMS
(BAA-AIS)

SUPERVISOR: M.G. KAULEMBE

YEAR OF SUBMISSION: NOVEMBER, 2021

 DECLARATION

I, Godfrey Edward Mbopano Mponela, do hereby declare that this work is original and has never
been submitted to any other institution for an award of any Degree or Diploma. Where the work
of others has been used, reference has been made thereof.

Signed: ……………………………… Date: ………………………………

GODFREY E.M. MPONELA

Student No: MP3053

i
 CERTIFICATE OF APPROVAL

I hereby declare that this dissertation according to my knowledge is the student’s own work and
effort and it has been acknowledged where other sources of information were used. This
dissertation has been submitted with my approval as a supervisor.

NAME OF SUPERVISOR : M.G. Kaulembe

SINGATURE OF SUPERVISOR: ____________________________
DATE OF APPROVAL : ____________________________

ii
 DEDICATION
I dedicate this Research Project to my family, especially my beloved Mum Roselyn Jessie Msiska
for the unconditional love, support and prayers that made me reach this far. To all my friends for
their encouragement and guidance. More thanks and Praise be to Almighty God for his love is
eternal.

iii
 Acknowledgements
First and foremost, I wish to express my earnest appreciation to the uncreated Creator; Almighty
God for the strength, courage and Direction throughout the entire program. I would not have
accomplished without his favor.

Special thanks to my Supervisor, M.G. Kaulembe for the tireless and committed guidance he
provided throughout to the very end of this project.

I would like also, to convey my sincere appreciation to the entire management and staff of Sunbird
Capital Hotel for the privilege I was given to conduct this investigation on their premises; despite
being one of its employees they did not take this for granted. May the good lord bless each and
every one including staff for the support rendered to me during the scope of this study.

It would be inconsiderable and unfair not to mention my beautiful wife Alinafe Bema Mponela for
her tirelessness effort made every single day just to see and check on me that everything is going
on well. May God continue showering his blessings upon her. Thank you, all my family and friends
as well, for always being with me in all good and bad situations.

Finally, let me take this opportunity to recognize and acknowledge the entire crew of Malawi
College of Accountancy, in Particular the Lilongwe Campus lecturers for their continuous support
up to the very final stage of the program. Let God’s favour be upon each and every one of them.

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 ABSTRACT

The study intends to investigate effective processes of internal controls in the Hospitality Industry.
A case study of Sunbird Capital Hotel, a four-star Hotel Situated in the city Centre of Lilongwe.
The investigation will be a key in the Tourism Sector, government, students as well as the general
public in that it will provide both Theoretical and Practical contributions.

Of the total of 131 Employees at the Hotel, 50 employees were targeted from which 45 of them
were sampled and that all the 45 respondents answered the questions as required. This represented
90% from the whole population. The investigation was descriptive and administered by a semi-
structured Questionnaire which utilized primary data sourced through Statistical Package for
Social Scientist (SPSS).

The study showed that employees had knowledge of the internal controls processes, tools were
effective, information and communication, monitoring and risk assessment processes were also
effective.

Despite the study indicated a positive result on the tools used, it was recommended that
Management should ensure maintaining higher standard of information and communication on the
awareness of controls processes. This would result in achieving efficiencies and managing
deficiencies. Management should as well set one package in Restaurant and Bars via front office
interface instead of using parallel tools (Micros and Opera Via Sage ERP 300). The setting of one
tool (package) will help ensuring that risk of fraud and loss of revenue be minimized.

v
Contents
DECLATION……………………………………………………………………………………………....i
CERTIFICATE OF APPROVAL…………………………………………………………………………………………………………………….ii

DEDICATION…………………………………………………………………………………………………………………………………………..iii

ACKNOWLEDGEMENTS……………………………………………………………………………….iv
ABSTRACT……………………………………………………………………………………………......v
List of Figures………………………………………………………………………………………………………………………………………..viii

List of Tables………………………………………………………………………………………………………………………………………..…ix

CHAPTER ONE……………………………………………..………………………………………..…..1
INTRODUCTION OF THE STUDY………………………………………………………………………1
1.0 Introduction……………………………………………………………………………………………..1
1.1 Background of the Study………………………………………………………………………………..3
1.2 Motivation of the Study .......................................................................................................................... 4
1.3 Focus of the study ................................................................................................................................... 4
1.4 ProblemStatement………………………………………………………………………………………4
1.5 Research Objectives ................................................................................................................................ 4
1.6 Research Questions ................................................................................................................................. 5
1.7 Significance of the Study ........................................................................................................................ 5
1.8 Limitation of the Study ........................................................................................................................... 6
1.9. Chapter Summary .................................................................................................................................. 6
CHAPTER TWO ........................................................................................................................................ 7
LITERATURE REVIEW ............................................................................................................................. 7
2.1 Introduction ............................................................................................................................................. 7
2.2 Definition and Introduction of Terms ..................................................................................................... 7
2.3 Theoretical Framework ........................................................................................................................... 8
2.4 Empirical Literature ................................................................................................................................ 9
2.5 Conceptual Framework ......................................................................................................................... 11
2.6 Summary ............................................................................................................................................... 12
CHAPTER THREE .................................................................................................................................. 13
RESEARCH METHODOLOGY ................................................................................................................ 13
3.1 Introduction ........................................................................................................................................... 13
3.2 Participants and Location of the Study ................................................................................................. 13
3.3 Sample size and recruitment of the study participants .......................................................................... 13

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3.3.1 Sample size and determination .......................................................................................................... 13
3.3.2 Recruitment of the study .................................................................................................................... 13
3.4 Research Design and Methods .............................................................................................................. 13
3.5 Data Analysis ........................................................................................................................................ 15
3. 5.1 Pretesting and Validation .................................................................................................................. 15
3.6 Ethical Considerations .......................................................................................................................... 15
3.7 Chapter Summary ................................................................................................................................. 15
CHAPTER FOUR..................................................................................................................................... 16
PRESENTATION OF RESEARCH FINDINGS ....................................................................................... 16
4.1 Introduction ........................................................................................................................................... 16
4.2 Characteristics of Respondents ............................................................................................................ 16
4.2.1 Age of the Respondents ..................................................................................................................... 16
4.2.2 Gender of Respondents ...................................................................................................................... 17
4.2.3 Educational level ............................................................................................................................... 18
4.3 Findings.............................................................................................................................................. 18
4.3.1 Results of the First Objective ............................................................................................................. 18
4.3.2 Results of the Second Objective ....................................................................................................... 21
4.3.3 Results of the Third Objective .......................................................................................................... 21
4.4 Chapter Summary .............................................................................................................................. 22
CHAPTER FIVE ...................................................................................................................................... 23
CONCLUSION AND RECOMMENDATIONS ........................................................................................ 23
5.1 Introduction ........................................................................................................................................ 23
5.2 Research Conclusions ........................................................................................................................ 23
5.3 Research Recommendations .............................................................................................................. 24
5.4 Recommendations for areas of further research................................................................................. 24
5.5 Chapter Summary…………………………………………………………………………………...25
References ................................................................................................................................................... 26
Appendices.................................................................................................................................................. 27

vii
 List of Figures
Figure 2.1 Relationship between internal Controls and processes………………………………11

Figure 4.1 Age Bracket of the Respondents……………………………………………………..16

Figure 4.2 Gender of the Respondents…………………………………………………………..17

Figure 4.3.1.a Departments from which Respondents were interviewed……………………….18

Figure 4.3.1.b Level of Knowledge of internal controls processes……………………………..19

Figure 4.3.2 Ratings of Tools used in the process of controlling……………………………….20

Figure 4.3.3 Ratings of Monitored internal controls processes…………………………………21

viii
 List of Tables

Table 3.4 Timeline/Timetable……………………………………………………………………14

Table 4.2.3 Level of Education at Sunbird Capital Hotel………………………………………..18
Table 4.3.2 Respondents rate on Importance of Controls processes……………………………..20
Table 4.3.3 Managements Implementations on Risk Assessment……………………………….21

ix
 CHAPTER ONE
INTRODUCTION OF THE STUDY
1.0 Introduction
In the onset of 21st Century, it brought more changes to public attention as far as business
environment is concerned. A few major scandals emerged that resulted to corporate governance
failure involving large companies such as Enron, Tyco, WorldCom, and a few others. The events
had negatively impacted investors’ confidence and questioned the ethics of the top management,
professionalism of auditors, as well as effectiveness of existing business regulations. In response
to those developments, Congress decided to pass the Sarbanes-Oxley Act (SOX) (Ho and Oddo,
2007). Hence there is a need for strong internal controls processes to provide reliable information
for internal decision making and reporting.
Internal control processes, are set by an entity's board of directors, management and other
personnel, designed to provide reasonable assurance. The assurance confirms that information is
reliable, accurate and timely; further, information should indicate compliance with applicable
laws, regulations, contracts, policies and procedures. An effective internal control system provides
reasonable assurance that policies, processes, tasks, behaviors and other aspects of an organization,
taken together, facilitate its effective and efficient operation, help to ensure the quality of internal
and external reporting. In this respect, internal controls refer to controls and balances used to
prevent losses of a company and provide accurate financial reporting (Biegelman & Bartow, 2006:
108). The well-designed and effective internal control processes help to prevent and detect errors
and irregularities (Davis et al., 2017: 60).

Understanding Internal Controls processes in a hotel industry, provide an additional reference tool
for all employees to identify and assess controls, financial reporting, and legal or regulatory
compliance processes and to take action that strengthen controls where needed.

By developing effective processes of internal controls, this can contribute to enhancing the Hotel’s
ability to meet its objectives and reducing the potential liability from fines and penalties that could
possibly be imposed for violations. Understanding Internal Control process, depend on the internal
control guidelines as recommended by the Committee of Sponsoring Organizations (COSO) of the
Tread-way Commission. It states that internal control is related to risk management, especially in
helping the business escape from bankruptcy.

1
Furthermore, the internal controls processes are also important for the enterprises to continue
maximize their profit and helping reduce the negative occasions (Kurniadi & Zio, 2011: 1).
(Ademola et al., 2015:1094) pointed out that the internal controls constitute a basis for an effective
accounting system. Hence, there is an increased interest in the internal control processes.

Enterprises are facing some problems that arise when they try to identify their strengths and assess
their risks (Politis et al., 2009: 463). It is clearly known that hotel enterprises basically have a
labor-intensive structure. It is also indicated that a certain amount of capital invested in this
industry provides more jobs than the same amount of investment in other sectors (Kusluvan, 2003:
5).

Since hotel enterprises are categorized under the services industry, the products offered in this
industry are more specific than in other industries. Therefore, the management should be more
careful about the implementation of internal control procedures in daily operations. Any incorrect
operation in the hotel enterprise can directly affect the quality of the service offered to guests
(Kurniadi & Zio, 2011: 4). For this reason, it is an important task for hotel enterprises to provide
a good service to their guests.

In the study I will express in detail the basic Internal Controls Processes (Components) which are:
Control environment, Risk assessment, Information and Communication, Control activities and
Monitoring. An effective internal control process is critical to an entity to reduce problems
associated with loss of revenues which could eventually affect an entity’s performance on its
established objectives.

The study is designed to investigate the effectiveness of internal controls on processes at sunbird
hotels, a case study of sunbird capital Hotel situated in the city Centre of Lilongwe District. The
study will investigate the relationship and effect of control environment, risk assessment,
controlling activity, information and communication systems, and monitoring activity on revenue
at Sunbird capital hotel; and more importantly on the effective processes of internal controls.

2
1.1 Background of the Study
Sunbird Tourism plc is a publicly quoted enterprise, listed on the Malawi Stock Exchange since
August 2002. It is reported that as of December 2019, the Government of Malawi is the largest
shareholder which owns 71%. The press corporations own 15% shares while members of the
public own 14% shares. The company was incorporated in 1988 as a private company following
the amalgamation and consolidation of hotels previously owned by the Government of Malawi.
Then, and until 2000, the company was known as the Tourism Development and Investment
Company of Malawi and the name was strategically changed to Sunbird Tourism Limited. The
name was amended to Sunbird Tourism plc following the requirement of the new Companies Act
of 2013. (Sunbird Tourism Annual report 2020).

Sunbird Tourism plc is the largest hospitality chain in Malawi with seven hotels and resorts in
premier destinations, providing upmarket accommodation for business and leisure travellers.
Sunbird Tourism plc has four city hotels in three regions in the country. These city Hotels include:
Sunbird Capital hotel, Sunbird Lilongwe Hotel, Sunbird Mount Soche Hotel and Sunbird Mzuzu
Hotel.

The Company also owns two lake side resorts on Lake Malawi namely Sunbird Livingstonia Beach
and Sunbird Nkopola Lodge. The other two safari resorts are Sunbird KuChawe Inn located in Old
Capital City called Zomba and the other safari resort is Sunbird Thawale in Majete Game Reserve
which is the home of the Big 5. Sunbird Tourism has recently acquired a newly Chintheche Inn
located in Nkhata-Bay. In addition to the above Hotels, Sunbird Tourism plc also operates a
catering service division operating in three segments: airline, institutional and event catering.

Sunbird Tourism plc has its Vision and Mission Statement: The vision for sunbird tourism is to be
the preferred brand in the hospitality industry; and its mission statement states that Sunbird exists
to provide excellent accommodation, hospitality and related catering services with the intention of
increasing Stakeholder’s value.

The company has also a statement of strategic intent which states that; Sunbird will satisfy
stakeholders’ interest by proving superior and innovative customer service, modern and upmarket
accommodation in a sustainable and socially responsible manner.

The following are beliefs and core values of Sunbird Tourism Limited: Sunbird concerns and care
for its all employees; Transparency, openness and trust; recognition of social responsibility; a

3
positive approach and mindset in all its dealings; Honesty, integrity and mutual respect; create a
sense of pride, loyalty and ethical behavior; and Team approach in solving problems and creating
opportunities.

However, much of the concentration will be on Sunbird Capital Hotel as this research project
states.

1.2 Motivation of the Study

I am pleased to be privileged to study effective processes of internal controls particularly at
Sunbird capital hotel. The study falls under my carrier into the field of accountancy and that I
am currently working for this subsidiary of sunbird tourism plc. as cost controller. I have found
it to ease my work in the study, as a result of the vast experience I have in the internal controls
section. In addition to the above points, I feel it is vital that I contribute to the field; and that
controls are the center and focal point of hotel business that contribute to the success of Hotels
in particular, and any other Businesses.

1.3 Focus of the Study

The focus of the study will evaluate internal control processes (components) in Hotel Industry
Particularly Sunbird Capital Hotel.

1.4 Problem Statement

The hotel industry has vast processes when it comes to generation of revenue. These processes are
attached to numerous outlets in the entire hotel. The main outlets from which sales are generated
are described as follows; front office and rooms division, restaurant and Bars, banquets and
conferences. Due to complexity of processes in the Hotel industry; this has led to numerous
accounting packages of collecting revenue such as sage ERP 300, Micros (POS) and Opera.
Eventually setting of the mentioned packages may have resulted to Fraud, Misallocation of Funds
and Ineffective Accounting tools. Hence there is a need to investigate.

1.5 Research Objectives:

The main objective is to investigate effective internal controls processes in the hotel industry; in
order to check if there is fraud and misallocation of revenue; eventually leading to minimizing
risks of compliance and fraud in the hotel sector. To achieve efficiency on the effectiveness of

4
controls in the hotel industry, which will lead to profitability and lastly, to bring awareness of
controls and attitude change in a working environment.

1.6 Research Questions

The underlying research questions that this study attempts to answer are:
a) What relationship is there between internal controls and processes in a Hotel environment?
b) What significance are the controls going to bring to the Hotel Businesses?
c) What would be the impact if internal controls and processes are not effective?

1.7 Significance of the study

(a) Researchers: Researchers and scholars will get to know the extent to what effective controls
processes will bring within an environment. The Investigation will help them for reference on their
work and for further studies as well.
(b) Policy maker: The outcome of the study will help management of hotels and various
institutions to identify leakages in the control processes within their environment. Further, the
research will help coming up with, and improve on a risk assessment plan within an enterprise;
and on highly risky areas that are so significant and material, so much so in fact that may affect
decision making can be prioritized. Shareholders of Sunbird Tourism plc may also use the research
by analyzing and identifying gaps in a business environment and eventually make improvements.
Finally, the research will help policy makers in setting policies that are relevant to their institution
within the parameters as far as controls are concerned.
(c) Public or Government: The research can as well be used in various institutions including
Hotels in order to come up with strong measures within that working environment. The institutions
will agree that effective internal controls processes play a vital role in as far as good corporate
governance is concerned and that the processes help management of the risks that take in trying to
achieve its strategic objectives. Hence this study will help the public and Government to ensuring
and adhere to corporate governance issues for transparency.

1.8 Limitations of the study

Within the study, particular areas which are very sensitive will need to be brought to the attention
of senior management of Sunbird Capital Hotel. This may delay the process of collecting data due
to they may need more time. The management may not be willing to disclose such information; as

5
a result, this may be a limitation in the scope of the study. Due to financial constraints the study
will not be conducted in all Sunbird Hotels; rather the Study will be conducted at Sunbird Capital
Hotel which will be more convenient in terms of logistical issues.
1.9 Summary

The chapter covered introduction, background to the study, identification of the focus for
conducting the study, problem statement, formulation of the questions that formed the basis of this
study and significance of the study.

6
 CHAPTER TWO
LITERATURE REVIEW
2.1 Introduction
The chapter will describe all the literature that is relevant to the study. The chapter will discuss the
theories related to effective processes of internal controls. It will also present similar topic to this
one which others have written. The chapter outlines the conceptual framework for the study; and
it concludes with a summary.

2.2 Definition and Introduction of Terms

In order to understand Internal Controls, it is based upon the internal control guidelines as
recommended by the Committee of Sponsoring Organizations (COSO) of the Treadway
Commission. COSO was formed mainly to support the Commission's recommendation to develop
additional, integrated guidance on internal controls. Internal control is a process designed to
provide reasonable assurance regarding the achievement of objectives that describes; Effectiveness
and efficiency of operations, Reliability of financial reporting and Compliance with applicable
laws and regulations (COSO, 2013: 2).

Internal Control Processes involves five interrelated components as follows:

Control (Operating) environment; Risk assessment; Control activities; Information and

Communication; and Monitoring. Based on the literature review, there are many definitions
concerning the internal control concept. Internal controls help to rapid reporting and to prepare an
efficient flow of documents and data (Frazer, 2016: 153). Therefore, it can be claimed that the
internal control process includes all the controls within the enterprise (Daniela & Atilla, 2013:
696).

Internal control also includes measures initiated to improve the reliability of the entity's accounting
systems (Abdullahi & Muturi, 2016: 764). According to Chong et al. (2018: 181), the basic
principle of internal control is to control safety in an enterprise. Because of the mentioned reason,
it can be suggested that there is a set of policies for internal control to ensure that an entity is
properly processed to prevent waste and misuse of resources (Ejoh & Ejom, 2014: 133). Internal
control processes ensure the enterprise including overall staff comply with all relevant laws and
regulations. Further to this, it plays a preventive role against losses caused by mistakes or fraud by
monitoring and developing financial reporting processes (Rae & Subramaniam, 2008: 105).

7
Internal control processes play an important role in ensuring the continuity of the business goals
and objectives. In this regards, different models have been suggested for the proper implementation
of internal control. One of the international internal control models used in the regulations on
internal control and supervision in the literature is COSO (Dănescu et al., 2011: 340). Accordingly,
the main objective of the Internal Control-Integrated Framework Report is to provide a framework
for internal control among interested parties (Aldridge & Colbert, 1994: 21).
2.3 Theoretical Framework
Karagiorgos, Drogalas and Giovanis (2011) conducted a study that intended to measure the
effectiveness of internal audits in Greek hotels. The study was based on 52 questionnaires where
the respondents were asked to assess the effectiveness through five parameters suggested by the
Committee of Sponsoring Organizations (COSO). The five parameters suggested by the COSO
are as follows: Control Environment, Risk Assessment, Control Activities, Information and
Communication, and the last one being; monitoring.
Based on the results of the study, all elements of internal control system were ranked highly;
evaluation of control environment, evaluation of risk assessment, evaluation of control activities,
evaluation of information, and evaluation monitoring with the control environment component
was ranked as the highest and the monitoring was ranked as the lowest.

However, looking at the above studies that had been conducted on effectiveness of internal control
systems in organisations, very few of them examined the effectiveness of internal control processes
in hotel business, therefore this research extends the previous research through investigating
effective processes of internal controls in Hotel industry.
The stated theory above is more relevant to this study which will try to answer to the research
questions; and that the study will undergo the same processes in relation to the theory.

Elder and Beasley (2012), pointed out that an effective internal control of a company should attend
to risks which are connected with all relevant assertions for all significant accounts and disclosures
in the financial statements.
Therefore, the limitation of conducting this study could be that, if internal controls processes are
weak, Management would possibly fail to achieve its objectives on the stated parameters above.
Henceforth management has a greater responsibility to implement strong internal control
processes.

8
2.4 Empirical Literature
Krizirian, Heinze and Lees (2011) provided an extensive checklist of control objectives’ and
suggested control activities that could be used by managers and auditors when they conducted
audits of gaming establishments.

Kurniadi and Zio (2011: 62-63) examined the role of internal control system in the operations of
international and local hotel businesses in Sweden and Indonesia. The study found that the
implementation of internal control system helps to ensure the effectiveness of the operations.

Frazer (2012) conducted an investigation on restaurant managers’ perceptions of the internal

control systems; where he randomly selected 270 restaurants for the survey. Among other findings
the study indicated that managers who were affiliated with small restaurants more often perceived
internal control systems to be inadequate. The study found strong positive relationship between
protections of assets and verifications of transactions and internal control and negative correlation
between segregation of duties and internal control. About 66% reported inadequate internal
controls, 79% reported inadequate segregation of duties, 63% reported protection of assets and
66% reported inadequate verification of transactions.

Ewa and udoayang (2012) conducted an investigation to verify the bearing of control process on
Nigerian banks’ capacity to probe employee dishonesty and employee lifestyle and fraud
discovery. The study showed that control processes design impinges on employee approach to
fraud such that a strong control process is a discouragement of employee dishonesty; while weak
controls were prone to fraud and creates leakage for employees to be dishonest. The investigation
concluded that effective and efficient control process is necessary to reduce the banking segment
discontent.
A study conducted by Onyango (2014) on impact of control process on Kenyan County
administrations’ performance, pointed out that county administration encountered a number of
setbacks in internal controls in performance; for instance, if financial reports were done in time
discovering of dishonesties and misappropriation of institution’ assets.

Juen and Mustapha (2015: 409) studied the effects of internal control practices on the
performances of cheap hotels in Kuala Lumpur and Selangor in Malaysia. The findings of the

9
study showed that the control environment, information and communication and risk assessment
elements are significantly related to the performance of the hotels.
Yemer and Chekol (2017: 29-31) also carried out a study in hotel enterprises in the cities of Bahir
Dar and Gondar, Ethiopia. The study was to investigate the relationship and effect of all
components of internal control on hotel revenues. The results of the study, determined that the
components of internal controls had a positive effect on the increase in hotel revenues. In
particular, the components of control activities and information and communication were found to
guide the estimation of hotel revenue.

As stated earlier, the purpose this study is to investigate effective processes of internal control in
the Hotel industry. Below are the internal control processes (components):
Control Environment: It involves the set of processes that constitute the basis for conducting
internal control system across the organization; and it forms the basis of all internal control system.
The establishment of the right control environment in the enterprise and the good coordination of
the organization mean raising awareness of the managers and employees in the enterprise about
the significance of the control (Yurniwatia & Rizaldi, 2015: 846).
Risk Assessment: It describes the basis for determining management of all risk levels. The
precondition for risk assessment is the establishment of objectives related to risks. However, due
to the nature and type of risks an enterprise will face, management determines the risk objectives
of the organization in order to identify and analyse the possible risks to these objectives (Moeller,
2013: 60). Management is completely responsible for risk assessment.

Therefore, management must ensure that risk management processes are in place and functional
in order to achieve the specified business objectives (Ravaş, 2011: 218).
Control Activities: This component includes a set of activities such as “approval, authorization,
reconciliations, business performance reviews, security of assets, and segregation of duties”.
Control activities, although the most visible element of internal control, are considered significant
in preventing false actions (Abiola & Oyewole, 2013: 43). Control activities are taken into
consideration for management procedures designed to ensure the implementation and enforcement
of policies and procedures. It also helps the management achieve its objectives and minimize risks
(Trenerry, 1999: 14).

10
Information and Communication: Information system enables the identification and timely
communication of the appropriate information that allows the employees in the enterprise to meet
their responsibilities and reach the business objectives (Choudhury & Mitchell, 2013: 6).
Therefore, it is important to ensure that information is reliable and verifiable. In order for
communication to be effective in an organization, it should be disseminated appropriately so that
management and employees must have an effective internal communication system in both
directions (Khosrowpour, 2001: 1048).

Monitoring: It refers to the activities designed to evaluate the effectiveness of internal control
system in achieving the financial reporting targets of the entity (Aldridge & Colbert, 1994: 22).
Monitoring activities are carried out with the help of external auditors or internal audit unit. The
execution of monitoring activities is continuously supervised. Deficiencies identified in the
management report should also be communicated to the relevant units and individuals (Victor &
Linda, 2016: 41).

2.5 Conceptual Framework

Saunders (2012) pointed out that conceptual framework is organized from a series of
comprehensive concepts that enable a researcher to appropriately ascertain the problem under
investigation, structure their questions and identify appropriate literature. Figure 2.1 below
illustrates the relationship between internal controls and processes.

 Control
Environment
 Risk Assessment
Effective-
 Control Activities Internal Controls
processes
 Information &
Communication
 Monitoring

Fig. 2.1: Relationships between internal controls and processes.

11
2.6 Summary of the Chapter
The chapter started by outlining literature review through analysing the definition and introduction
of term; then a layup of theoretical, Empirical and conceptual review relevant to the study.

12
 CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction
The Chapter presents the research design, approaches and methodology which will be utilized to
carry out the research in order to meet the objective; thus to investigate effective internal controls
processes in the Hotel Industry. It is a comprehensive description which also outlines sampling
design, population, data gathering and also analyzing the procedures used.
3.2 Participants and Location of the Study

According to the nature of the study which mostly deals with supervision of the controls; therefore,
large numbers of participants will be the supervisors. The study will be conducted at Sunbird
Capital Hotel; a four Star Hotel which is located in the city Centre of Lilongwe.

3.3 Sample Size and recruitment of the Study participants

The hotel has 131 employees of which 50 ranges from employees to those in the supervision of
controls processes and that they constitute the population of the research.

3.3.1 Sample Size Determination

The Research will be a combination of both qualitative and Quantitative, hence the sample size of
this study will be 45. R. Cooper and S. Schindler (2013:166). This presents 90% of total population
selected and this exceed the required sample of 30%.

3.3.2 Recruitment of the Study

The study will involve Managers, Supervisors and workforce; however, a larger number of
participants will be the supervisors and followed by a few managers and workforce selected, due
to the nature of the area of study. Therefore, Random sampling will be applied in order to come
up with 45 employees out of the 50 employees involved in dealing with supervision and monitoring
of Internal Controls Processes. (Donald R Cooper and Pamela S. Schindler, 2013)

3.4 Research Design and Methods

(Kumar, 2011) defined a research design as a plan, structure and strategy of investigation so
conceived as to obtain answers to research questions or problems. The Researcher will conduct a
descriptive research designed, in order to reach an understanding of link between internal controls
13
and its effective processes. The investigation will describe a detailed component of internal
controls processes. Further, I will use both Qualitative and Quantitative methods during the
investigation in order to arrive at conclusions of the findings.
 Time frame:

Table 3.4: Timeline/Timetable

Activity September, 2021 October, 2021

week 1-2 3 4 1 2 3 4
Seeking Authorization
to collect Data
Notifying respondents
Literature review
Conduction
Data collection
Analyzing Data
Draft Compilation
Report Submission

3.4.1 Data Collection Tools

The questionnaire is the most common data collection instrument in business research. (Donald R
Cooper and Pamela S. Schindler, 2013). Data will be collected by way of Primary and secondary
methods. Primary data will be sourced by semi structured Questionnaires and also through
interviews. However, the main source of data collection will be use of Questionnaires. The
researcher has decided to use the questionnaire because they are free from bias by the interviewer;
and that cost of preparing is minimal when compared to other methods. Secondary Data will be
obtained from Company’s report, checklist on the internal controls and Journals pertaining to
business practice of Sunbird Tourism Plc. Research instruments will be developed and tested
before the real investigation starts. The questionnaire will be developed following a discussion
with the supervisor.

14
3.5 Data Analysis

(Kumar, 2011)Stated that content analysis means analyzing the contents of interviews or
observational field notes in order to identify the main themes that emerge from the responses given
by respondents or the observation notes made by yourself. The collected Data will be verified, and
be checked for reliability and Completion. The Quantitative data will be analyzed by way of
Statistical Package for social Sciences (SPSS version 21.0) Package.
3.5.1 Pretesting and Validation

(Kumar, 2011), defined a pre-test as a selection of a few questionnaires or interview schedules

and actually coding the responses to ascertain any problems in coding. Pre-testing of the
Questionnaire will be conducted at Sunbird Lilongwe Hotel before the actual research. The reason
for choosing Sunbird Lilongwe Hotel is that; the Hotel is a sister Hotel to Sunbird Capital Hotel
which has similar controls processes and overall activities. The second reason is to do with
logistical issues in terms of low cost as far as transportation is concerned since it is also located in
Lilongwe city.

Since the research will be both Quantitative and Qualitative, this will give validity to the findings
in the sense that both methods will counter check the weakness of the other hence effective results.

3.6 Ethical Considerations

(Kumar, 2011) pointed out that all professions are guided by a code of ethics that has evolved over
the years to accommodate the changing ethos, values, needs and expectations of those who hold a
stake in the professions; and therefore, in every discipline it is considered unethical to collect
information without the knowledge of participants, and their expressed willingness and informed
consent. All information collected for the study will be treated with high levels of confidentiality
and will only be used for the intended purpose of this study. The aim of the data collection process
will be disclosed by the researcher at the onset of the interview.

3.7 Chapter Summary

The Chapter has outlined research design, approaches and methodology used; and also how data
will be collected and analyzed, and sampling methods which will be used in conducting the
research. Further, the chapter has also tackled on how ethical issues will be handled during the
scope of the investigation.

15
 CHAPTER FOUR
PRESENTATION OF RESEARCH FINDINGS
4.1 Introduction
The chapter presents discussion and analysis of questionnaires received from respondents. The
analysis and discussion are based on an Investigation on effective processes of internal controls in
hotel industry; a case study conducted at Sunbird Capital Hotel. The findings are emanated mainly
from the analysis of questionnaires and are presented in figures, tables, Frequencies, graphs and
percentages. These findings were obtained from primary sources.
4.2 Characteristics of respondents

PART A: DEMOGRAPHIC CHARACTERISTICS OF RESPONDENTS Findings on the

demographic characteristics from primary Data

4.2.1 Age of the Respondents

Figure .4.1 Showing Age Bracket of the Respondents

From Fig 4.1 above, 35.56% of the employees’ respondents were between the age brackets of
40-47years, 31.11% were in the age bracket of 34-39, 24.44% employee respondents were between
the age brackets of 26-33; employees of 18-25 and over 48 years of age bracket both scored 4.44%.

16
This means that, from the sample selected; employees of 40-47 years old had shown a larger
sample. Then on second position, those who had age between 34-39; on the third position were
those who had age bracket of between 26-33 years; and finally those employees of 18-25 and over
48 years of age had shown 4.44% respectively. Further, employees who have scored more
(35.56%) have age brackets of 40-47 which indicates that they are well experienced in terms of
controls processes.
4.2.2 Gender of the Respondents

Figure 4.2: Showing Gender of the Respondents

From Fig 4.2 above, 71.11% of the respondents were male employees while 28.89% of the
respondents were female employees at sunbird capital hotel.
The percentages come from a total sample size of 45 employees, of which 32 are males and 13 are
females. This shows that of all respondents from the sample size male were active and willing to
participate.

17
4.2.3 Educational Level
Level of education
Cumulative
Frequency Percent Valid Percent Percent
Valid High secondary education 5 11.1 11.1 11.1
Certificate Level 11 24.4 24.4 35.6
Diploma Level 19 42.2 42.2 77.8
Undergraduate degree level 7 15.6 15.6 93.3
Master’s Degree level 3 6.7 6.7 100.0
Total 45 100.0 100.0

Table 4.2.3 Shows Level of Education at Sunbird Capital Hotel

The tables above, indicates that most of the respondents were holders of Diploma; secondly, those
participants who had attained certificate level, thirdly Undergraduates degree level. Those that
attained High secondary were 5 and finally, 3 respondents had Master’s degree.

4.3 Findings

PART B: EFFECTIVE INTERNAL CONTROLS PROCESSES AT SUNBIRD CAPITAL

HOTEL
The following data was analyzed using SPSS statistical

4.3.1 Results of first objective

Figure 4.3.1 a. showing Departments which the respondents were interviewed

18
Out of the 9 departments, 7 departments had indicated the number of respondents; and out of the
total number of 45, Food & Beverage department showed greater results. This also indicates that
this department has more employees than any other departments. Further, this shows that control
processes and control activities are distributed and implemented across these departments.

Figure 4.3.1 b. indicates level of knowledge of Internal controls processes.

This shows that 48.84% of the respondents have a greater knowledge; then followed by 41.06 have
knowledge to some extent. These two categories (greater and some extent) indicate a high positive
results. Hence there is awareness of information and communication regarding control processes
to members at a greater extent.

19
4.3.2 Results of second objective
Importance of internal controls processes
Cumulative
Frequency Percent Valid Percent Percent
Valid Very important 39 86.7 86.7 86.7
Important 5 11.1 11.1 97.8
Less important 1 2.2 2.2 100.0
Total 45 100.0 100.0
Table 4.3.2 showing respondents rate on importance of controls processes

From the total sample of 45 respondents, 39 were rated very important; 5 rated important and 1
respondent rated less important.

Figure 4.3.2 shows ratings of tools used in the process of controlling (control Activities).

From the sample size of 45, 26 employees rated effective, 16 employees rated very effective; only
two respondents rated less effective and lastly, 1 respondent rated not aware. This means that the
tools used in the process of controlling are effective according to the Histogram.

20
4.3.3 Results of the third objectives

Figure 4.3.3 indicates the ratings of monitored internal controls processes.

From highest to lowest rank, satisfactory was rated 42.22%. Then followed by outstanding which
was rated 37.78%; while 17.78% was rated as good and finally, 2.22% being the lowest ranking
on not sure. This proves that monitored control processes are outstanding and satisfactory met,
hence effective according to the findings.

Table 4.3.3 shows management’s implementation on risks assessment

Does management implement risk assessment

Cumulative
Frequency Percent Valid Percent Percent
Valid YES 44 97.8 97.8 97.8
NO 1 2.2 2.2 100.0
Total 45 100.0 100.0
From total Sample of 45 respondents, 44 of them agreed on the management’s risk implementation
whereas only one respondent disagree. This means that 97.8% of respondents agree to
management’s risk assessment implementation against 2.2%.

21
4.4 Chapter Summary

The purpose of the questionnaires in this research was used to help the researcher to investigate
effective internal controls processes in hotel industry; then an analysis was made from the findings
and then discussions were made with an intention to bring an understanding of the problem and
come up with relevant solutions. Since the main objective of the study was to investigate effective
internal controls processes in the hotel industry, and that in order to check if there is fraud and
misallocation of revenue; eventually leading to minimizing risks of compliance and fraud in the
hotel sector. The other objective was to achieve efficiency on the effectiveness of controls, which
will lead to profitability and bringing awareness of controls and attitude change in a working
environment.
Based on the research question (a), there is a strong relationship between internal controls and
processes; Figure 4.3.1 a. page 18 (results of the first objective); showing departments from
which, the respondents were interviewed. Out of the 9 departments, 7 departments had indicated
the number of respondents; this shows that control processes and control activities are distributed
and implemented across these departments. Further, study indicated that most of the employees at
Sunbird capital hotel were very much aware of internal controls processes and their significance,
monitoring of control activities as well as tools being effectively implemented.

On the research question (b), the significance of the control to Hotel Businesses; the study
indicated; Table 4.3.2 page 20; (results of the second objective); the respondents’ rate on
importance of controls processes showed that of the 45, 39 were rated very importance and were
rated important. This shows high positive results.

On the research question (c)); What would be the impact if internal controls and processes are not
effective? Table 4.3.3 (results of the third objective); Indicates management’s implementation
on risks assessment. According to the table; of the 100%, 97.8% of respondents agree to
management’s risk assessment implementation against 2.2% which disagrees. This means that
internal controls are very effective due to high risk management process and implementations.
However, if internal controls processes were not effective on the contrary the Hotel would not
have met its business objectives and goals; Would have resulted reporting high loss of revenues
which minimizes profit margin; non-compliance issues on corporate governance and high levels
of inefficiencies leading to closure of business.

22
 CHAPTER FIVE
CONLUSION AND RECOMMENDATIONS
5.1 Introduction
The chapter draws a conclusion for the study, and recommendations of the investigation. The
researcher then endorses for areas of further research on how hotels can effectively implement
processes of internal controls; and finally, summarizes the chapter.
5.2 Research Conclusion

The main purpose of the study was to investigate effective processes of internal controls in hotel
industry. The first chapter outlined the introduction of the study from which it was indicated that,
by developing effective processes of internal controls, this can contribute to enhancing the Hotel’s
ability to meet its objectives and reducing the potential liability from fines and penalties that could
possibly be imposed for violations. This would depend on the internal control guidelines.
According to the problem statement discussed in chapter one, the control processes (components)
have been applied and tested on all the systems that generates revenues if they effectively perform.

Based on the literature review the second chapter shed some light on important concepts that helps
to reach the purpose of this study; the concepts were as follows; Control environment, Risk
assessment, control activities, information and communication and finally, monitoring. By
examining the Empirical Literature, this helps an understanding on a similar research to which
other researchers have conducted.

The third chapter presented the methodology used in the research process, consisting both
qualitative and quantitative approach. Responses were gathered from the questionnaires
administered to the employees of Sunbird Capital Hotel. The analysis of the empirical research
was presented in Chapter Four. Based on the analyzed data, there are several conclusions drawn.
First, as part of control measures to for effective processes, employees are much knowledgeable
on the control processes. An investigation shows that employees are much aware of importance of
internal controls processes as well. The company has also set forth strong tools which are used in
the process of controlling for effective results; and that those tools are being monitored closely.
Based on the risk assessment, the study has concluded that in an effort to manage risks, the
company assess and responds to risks in line to its operational environment with higher degree of
response.

23
5.3 Research Recommendations
Internal controls processes have not been much studied in a hotel environment as such, policy
makers need to utilize this study to impact and bring awareness of internal controls processes as
far as hotel business is concerned. Firstly, based on the findings in chapter four there was no
statistically significant difference between the supervisor-managers’ gender, age, position/title, job
experience and their perceptions of the internal control processes.
It can be pointed out considering the gender factor that this is due to the limited number of female
respondents, based on the findings that can influence statistical analysis at a misleading level.
Nevertheless, looking at the scope of the study; this suggest that there is no significant difference
despite fewer female respondents.

Secondly, despite a positive result on the knowledge of internal controls processes, (Figure 4.3.1.b
chapter four). Management should thrive to maintain a higher standard of information and
communication on the awareness of controls processes; eventually this will result in achieving
efficiencies and managing deficiencies in as far as controls are concerned.

Thirdly, in reference to the problem statement (many packages and processes when it comes to
generation of revenues); an investigation tackled in all departments that controls processes are put
in place including those tools used in generation of revenue. Henceforth, management should try
to improve on tools used to generate revenues. Even though the study indicated a positive result
on the tools used (Figure 4.3.2 in chapter four), Management should set one package in Restaurant
and Bars via front office interface instead of having tools being used concurrently (Micros and
Opera Via Sage ERP 300). The setting of one tool (package) on the mentioned above will help
ensuring that risk of fraud and loss of revenue be minimized.

5.4 Recommendations for areas of further research

In this study, empirical information was presented on the determination of Investigating effective
processes of internal controls. It should be pointed out that this investigation may not have covered
all relevant areas; hence there is a need to conduct further studies on similar to this. It is therefore,
suggested that more research should be conducted on the systems and Tools of Internal controls
used in generation, process or analyzing of revenues within a Hotel environment.

This research was carried out only in a four-star hotel in Lilongwe, city Centre; therefore, it is
suggested that the studies be conducted in different areas within the same group of Sunbird Hotels

24
which ranges from a two-star to a four-star across the country. The aim is that the industry would
reveal different findings in order to come up with different solutions to the problems as stated
earlier.
5.5 Summary
The main purpose of the study was to investigate effective processes of internal controls in Hotel
industry. The Chapter, therefore concluded the findings of the study and outlined relevant
recommendations and recommendations for further studies.

25
 References

Abdullahi, M. &. M. W., 2016. Effect of Internal Control Systems on Financial Performance of Higher
Education Institutions in Puntland. International Journal of Economics, Commerce and Management
United Kingdom, Volume IV (12), pp. 762-780.

Abiola, I. &. O. A., 2013. Internal Control System on Fraud Detection: Nigeria Experience,. Journal of
Accounting and Finance, Volume 13(5), pp. 141-152..

Ademola, I. A. A. &. A. O., 2015. Effect of Internal Control System in Nigeria Public Sectors:. International
Journal of Economics, Commerce and Management, Volume III (6),, pp. 1093-1105..

Biegelman, M. &. B. J., 2006. Executive Roadmap to Fraud Prevention and Internal Control: Creating a
Culture of Compliance. New Jersey: Wiley.

BYurniwatia & Rizaldi, A., 2015. Control Environment Analysis at Government Internal Control
System:Indonesia Case.. Social and Behavioral Sciences, Volume 211, pp. 844-850.

Chong, H. R. T. &. S. C., 2018. The Relationship Between Critical Success Factors, Internal Control and
Safety Performance in the Malaysian Manufacturing Sector. Safety Science, p. 104.

Choudhury, F. &. M. P., 2013. COSO in the Worlbank. Hershey: Margaret E. Van Biene.

Daniela, P. &. A. T., 2013. Internal Audit Versus Internal Control and Coaching. Procedia Economics and
Finance, Volume 6, pp. 694-702.

Davis, J. R. &. K. G., 2017. Monitoring Internal Control Systems: A Case and Spreadsheet Based Pedagogical
Approach.. Educator Journal, Volume 12(1), pp. 59-68.

Donald R Cooper and Pamela S. Schindler, 2013. Business Research Methods. 12th ed. New York: McGraw-
Hill.

Ejoh, N. &. E. P., 2014. The Impact of Internal Control Activities on Financial Performance of Tertiary
Institutions in Nigeria. Journal of Economics and Sustainable Development, Volume 5(16), pp. 133-143..

F., Y. M. &. C., 2017. The Effect of Internal Controls Systems on Hotels Revenue. A Case of Hotels in Bahir
Dar and Gondar Cities. Arabian Journal of Business and Management Review, Volume 6(6), pp. 19-37.

Frazer, L., 2016. Internal Control: Is it a Benefit or Fad to Small Companies? A Literature Dependency
Perspective.. Journal of Accounting and Finance, Volume 16(4), pp. 149-161.

Juen, C. &. M. M., 2015. An Assessment of Internal Controls in Budget Hotels in Malaysia, Proceedings of
the International Conference on Natural Resources. Tourism and Services Management.

Khosrowpour, M., 2001. Managing Information Technology in a Global Economy. London: Idea Group
Publishing. Leon A.M. Strous.

Kumar, R., 2011. Research Methodology; A step by step. 3rd ed. London: Sage Publications Limited.

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Kurniadi, L. &. Z. L., 2011. The Role of Internal Control in the Operation of Hotels, BUSP03 Degree Project,
15 ECTS Master Thesis in Accounting and Auditing,. Sweden: Lund.
Kusluvan, S., 2003. Characteristics of Employment and Human Resource Management in the Tourism and
Hospitality Industry. New York:: Nova Science Publishers.

Moeller, R., 2013. Executive's Guide to COSO Internal Controls: Understanding and Implementing the New
Framework.. New Jersey: WILEY.

Trenerry, A., 1999. Principles of Internal Control. Hong Kong: UNSW Press..

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27
 APPENDICES
APPENDIX I: REFERENCE FOR ACADEMIC RESEARCH
MALAWI COLLEGE OF ACCOUNTANCY
Please address all correspondence to:

The Principal, Lilongwe Campus,

Malawi College of Accountancy, P.O Box 30363,
Ginnery Corner, Capital City,
P.O. Box 30644, Lilongwe 3.
Blantyre 3. Tel: No. (265) 1 788 333
Malawi Fax: No. (265) 1 788 202
Tel: No (265) 1 871 411 E-Mail: [email protected];
Fax: No (265) 1 871 853 Website: www.mca.ac.mw
E-mail: [email protected]
Website: www.mca.ac.mw

Date……18th September, 2021…………

TO WHOM IT MAY CONCERN

Dear Sir/Madam,

REFERENCE FOR ACADEMIC RESEARCH…………………………………………………

This is to confirm that ………Godfrey Mponela………… (MP3053) … is a fourth-year

student at Malawi College of Accountancy and is conducting an undergraduate research on
Investigating Effective Processes of Internal Controls in Hotel Industry: A Case
Study of Sunbird Capital Hotel……. The study is supervised by M. Kaulembe………….

This is purely an academic research and it is conducted in partial fulfillment of the award
of… Bachelor’s Degree in Applied Accounting Auditing and Information Systems
(BAA-AIS)…Participation in this research study is voluntary and there is no monetary
reward for it.

However, your participation will be greatly appreciated. Should there be need for further
information on this matter please contact the College or the undersigned on
[email protected]
Yours faithfully,

Y. G. MACHILA
REGISTRAR
FOR: PRINCIPAL

28
 APPENDIX II: QUESTIONNAIRE
Thank you for your time, my name is Godfrey Mponela; BAA-AIS student at Malawi College of
Accountancy (MCA) and would like to talk to you about the experiences in matters related to
‘Effective processes of internal controls in Hotel Industry’. The interview will take 20 minutes.
All responses will be kept confidential and will be used for academic purposes. You are at liberty
to choose what to say and you may end the interview at any time:

Please confirm your willingness to assist me in gathering data.

Yours sincerely,

Godfrey Mponela

MCA Student

PART A: DEMOGRAPHIC FACTORS

Please, circle the number that best describes you

1 Age: 1. 18-25

2. 26-33

3. 34-39

4. 40-47

5. 48 and above

2 Gender:

1. Male

2. Female

3. Marital Status:

1. Single

2. Married

3. Others, specify…………………………………………………

4. Department:

1. Food & Beverage

29
 2. Front Office
3. Finance

4. House Keeping

5. Maintenance

6. HR

7. Admin

8. Sales and Marketing

9. Executive

5. For how long have you been working at Sunbird Hotel?

1 Less than One year

2 1-5 years

3 6-10 years

4 11-15 years

5 16-20 years

6 More than 20 years

6. Of the following qualifications what is your level of education:

1. High secondary education

2. Certificate level

3. Diploma level

4. Undergraduate degree level

5. Master’s degree level

6. Others, specify ………………………………………………………

PART B: INTERNAL CONTROLS PROCESSES AT SUNBIRD CAPITAL HOTEL

7. To What extent do you know about Internal Controls Processes in a Hotel Environment?

1 To a greater extent

2 To some extent

30
 3 To a lesser extent
4 I am not aware

8. How do you rate the importance of Internal Controls Processes in a Hotel environment?

1 Very Important

2 Important

3 Less Important

4 Not Important

5 I am not sure

9. What role do you take part in your Department?

1 Employee

2 Supervision

3 Managerial

4 Executive

10. If internal controls processes are NOT effective, Hotel Operations and Profitability may
be negatively affected?

1 I Strongly Agree

2 I Agree

3 I am not sure

4 I disagree

5 I strongly disagree

11. Which Categories of Internal controls are set in your section or Department?

1 Preventative

2 Detective

3 Corrective

4 All of the above

5 None of the above

31
12. All employees are aware of the implementation of Internal Controls processes in your
section or department?
1 I strongly agree

2 I agree

3 I am not sure

4 I disagree

5 I strongly disagree

13. To What extent do you rate the Internal Controls Processes Being Monitored by
supervisor/Manager?

1 Outstanding

2 Satisfactory

3 good

4 I am not sure

5 Not monitored at all

14. Do the Monitored Control Activities analyzed and assessed?

1 I strongly agree

2 I agree

3 I am not sure

4 I disagree

5 I strongly disagree

15. How do you rate the tools used in the process of controlling?

1 Very effective

2 Effective

3 Less effective

4 I am not sure

5 Not Effective

16. Does Management Implement risk assessment Process at the Hotel level?

32
1 YES
2 NO

33