The aim of this study is to investigate the efficiency of the internal control systems with tourism operation certificated hotels in Bursa within the COSO Internal Control Framework. In the study, a questionnaire with 50-item on a 5-point Likert scale was used, which included the five components of internal control (control environment, risk assessment, control activities, information and communication, monitoring activities) in accordance with the COSO Framework. According to the data of Bursa Provincial Directorate of Culture and Tourism, a questionnaire was sent to the senior managers of 103 hotels with tourism operation certificated in Bursa in 2022, via e-mail and by interview. 33 hotel managers participated in the questionnaire, and the response rate was 32%. The data obtained was analysed in the SPSS 28 package program. As a result of the research, it was determined that

the hotels with tourism operation certificated in Bursa have internal control systems and their efficiency level of internal control is high.