This study examined the internal control system towards financial management of hotel operations in Aba, Abia State, Nigeria. The researcher employed survey research design and used some selected hotels operating in Aba the commercial nerve center of the State. The population for the study consisted of all the categories of management staff of the selected hotels. The instrument used for the purpose of the study was questionnaire and 60 copies of questionnaire were produced, administered and retrieved. This yielded a response rate of 95% confidence interval. The questionnaire was designed in six sections in accordance with the research questions and the research hypothesis. The questionnaire was first sent to seven hotel consultants and experts for validation being guided by the research instruments and made necessary corrections. A four point rating scale was used and the mean bench mark of 2.50 was used. The data collected were analyzed using Mean (X) and Standard Deviation (SD). A parametric statistical T-test analysis was used to test the hypothesis. The study revealed strategies used for internal control of the hotel establishments in their operation as triplicate checking system, CCTV, security personnel for monitoring and segregation of duties for the prevention of fraudulent acts. The challenges facing the internal control system of the hotels as shown by the study were inadequate quality of sufficient auditors, negligence, uncertainties, and lack of continuous review of internal control system by financial management. The methods such as checkmating the policies and procedures of internal control, the standard of communication and information of internal control periodic review of performance to budgets and measuring the extent to which goals and objectives are achieved should be adopted by establishments to measure the effectiveness of their various internal controls. Management should engage in periodic departmental transfer of staff to other department of the establishment as being a corrective measure used when fraudulent acts are discovered.