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As Covid-19 lockdown forced firms to organize work differently, for example, managing people remotely.  Despite the benefits may a firm obtain in adopting new business tools like remote management, but providing assurance that internal control function in an efficient manner is important for a firm; that is because there is a growing interest in internal control issues. It is very important to determine how the remote working model, which emerged during the Covid 19 pandemic process, has changed the accounting processes of businesses. The aim of this study is to propose an internal control model under factors such as remote management, risk assessment, control activities, information and communication, and observation. The data in the research were obtained from the experts in our sample by using the survey method. Our sample consists of managers, supervisors, and academics. The data obtained were evaluated with the Smart-PLS version 3.2.9 program. Findings highlight a positive relationship between control activities and remote management.  

Tourism is developing using its all resources particularly local touristic resources efficiently. However, as tourism sector could contribute the maintenance of the resources which it uses as touristic product, it also could cause their getting harm or destroyed as well. Tourism is developing using its all sources particularly local touristic sources efficiently. But, tourism sector would cause source’s getting harm or disappearing which it has used as touristic product as well as its contribution to maintenance of them.  Thus the most recently stated concept regarding tourism is the sustainable tourism concept. In this study, which is conducted for this purpose, sustainable tourism in Beysehir, which has important specifications with its unique natural beauties, rich history and cultural assets, is researched. For this reason, important tourism assets of the region is determined at the beginning and general information related to these is given. Survey questions regarding the topic is prepared after this information. Datum which is obtained from the prepared survey questions are saved in the electronic media and evaluated by the proper software. According to these results, usage of local resources as touristic product and its relation to sustainable tourism is discussed.