Internal Control for Private Clubs

NCCU Author/Contributor (non-NCCU co-authors, if there are any, appear on document)
Ed Rehkopf, Donor to Hospitality and Tourism Administration (Creator)
North Carolina Central University (NCCU )
Web Site:

Abstract: Each club operation is unique in its size, number, and types of revenue-generating activities, staffing levels, methods of accepting payments, and other factors that will directly impact the design and makeup of its internal control plan. Likewise, prudent management must assess risks and the cost of risk avoidance alternatives in designing a plan.The following pages address areas of concern in club operations. The suggested solutions may or may not be appropriate for any club. Hopefully, the discussion of each area will help each general manager formulate the appropriate internal control plan for his or her operation. Keep in mind that there is no perfect solution, and every control must be balanced by the perceived risks and the cost of avoiding those risks.

Additional Information

Language: English
Date: 2019

Email this document to