THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN TOURISM BUSINESSES IN ERBIL: A STUDY BASED ON THE COSO FRAMEWORK

This study aims to examine the structure, strategic importance, and managerial effectiveness of internal control systems in tourism businesses in the Sheklava region of Erbil. Internal control is considered not only as accounting processes but also as a dynamic mechanism that enables the business to achieve its operational goals. Within the scope of the research, 100 valid survey data collected from 25 tourism businesses (hotels, resorts, and travel agencies) were analyzed using SPSS 25.0 program based on the COSO (2013) framework. The findings show that there is a general awareness of organizational structure and ethical values in the businesses, but weaknesses are experienced in terms of the lack of institutionalized audit committees and the dynamic monitoring of external risks. The study emphasizes the critical role of corrective measures developed in line with internal and external environmental analyses in achieving operational efficiency and radical improvement in the Erbil tourism sector.