Tarihte yaşanan petrol krizleri incelendiğinde petrol fiyatlarında yaşanan şokun öncelikle tüketim ve yatırım mallarına olan talebi azaltması yolu ile ülke gelirini etkilediği görülmektedir (Hamilton,1988). Bunun yanı sıra petrol imalat sanayiinde hem üretim girdisi hem de enerji kaynağı olarak önemli girdilerdendir. Buna bağlı olarak petrol talebi her geçen gün artarken petrol arzının sınırlı olması gelecekte petrol fiyatlarının artması sonucunu doğurmaktadır. Petrol fiyatlarının artması petrol ithal eden ülkelerde döviz rezervlerinin azalması yoluyla ülkelerin cari işlemler dengesini etkilediği gibi önemli bir maliyet unsuru olmasından dolayı reel sektörü de büyük ölçüde etkilemektedir.

Today, the growth of enterprises and the more complexity of their activities bring up the need for an internal control system. Therefore, an effective internal control system must be established in hotel enterprises in order to minimize the risks that may arise. Based on this fact, the main purpose of this study is to determine the perceptions of hotel managers towards the internal control system and to examine the effects of dependent variable of "internal control system" on the independent variables of "segregation of duties", "protection of assets" and "verification of transactions". Additionally, the sub-objective of this study is to research the relationships between managers' perceptions of the internal control system and demographic characteristics. The research was carried out with the participation of 120 managers in five-star hotel enterprises operating in Alanya. The research data was collected through questionnaire technique. As a result of the research, there was no significant difference between the independent variables of "segregation of duties", "protection of assets" and "verification of transactions" and the internal control system perceptions of the managers. However, it was also concluded that managers' perceptions of the internal control system differed statistically according to their educational status.