Abstract Internal control matters have received extensive attention in academic literature, but the subject of internal controls in hotels is not well presented. This study targets to determine whether hotels that have been in business longer, are larger in size, and are publicaly owned have a better proxy of internal control. The results of this study indicate that there were no significant differences between a dependent variable internal control and independent variables: the number of rooms, years in business, and the ownership of hotels. More accurate results could be obtained if a larger sample size can be used for this study.