Methodological Aspects of Internal Control of Accounts Receivable in Economic Entities of the Tourism Industry

Puntos clave

• This article aims to analyze the components crucial for monitoring accounts receivable and assessing credit risks in tourism companies.
• Examined components of an accounts receivable monitoring system.
• Analyzed credit risk determinants in travel companies.
• Identified strengths and weaknesses of current internal control practices.
• Outlined directions for improvement in internal control effectiveness.
• Key components of accounts receivable control were established.
• Strengths and weaknesses of current methods were identified.
• Directions for enhancing internal control effectiveness were proposed.