Changing the business processes, development of technology as well as usual everyday changes in the market, can make that the process of internal control is constantly being improved. The environment in which internal control is implemented is subject of change on a daily basis and is in line with that required permanent adjustment. Wrong assumptions and decisions, bad management practice information systems can lead Tourist organizations to potential risks. In this manner, may put in danger their competitive position. Many managers now realize the importance of internal controls, information systems and what problems can arise from them. Therefore, they have a big role in recognizing the importance of establishing internal controls. Assessing internal controls that support the business objectives of management of tourist organizations should be placed near the top of its list of plans and activities. This is the way that in the future the risk doing a business in Tourist organization can be reduced to a minimum. The role of internal audit is to assess internal controls. In certain areas, such as a Tourist Agency engage auditors and specialists who have more experience in this area and in marketing. In this way it is more easily recognized whether internal controls exist at the tourist organization, and then evaluate their design and their effectiveness. Tourist organizations with strong internal controls and good information system perceived improvement in the efficiency and reliability of managing them. Business tourist organizations are heavily reliant on information systems. Implementation of information systems is reflected in all the processes in the tourism organization. Although information systems are rapidly changing environment stimulated business changes, using their potential risks. This is the ultimate importance for the tourism organization as each new risk and new potential threats. Ability to carry out planned activities, the timely delivery of development projects, lower price, better range of products and services compared to competitors, consistent availability and reliability of information and service information system across the tourism organization, clear communication with the management of effective controls, the ability of fast and effective protection new vulnerabilities and threats and recover from any disruption in business tourism organization are just some of the indicators of effective control systems. Generally speaking, the goals of well placed internal controls within each tourist organizations are: the availability of reliable information, the compliance of information systems with the strategies and policies of tourism organizations, external requirements, risk management Tourism Organization, the protection of its interests, facilitating mutually privileged relations with business partners, identifying and responding to threats and possible violations of control. When all this is established, management can make decisions more precisely and securely and also could ignore certain types of risk or diminish their importance. When reaching a solution to control that works well in a tourist organization, it may be helpful to someone else. The paper explained the universal steps of internal marketing audit (planning the implementation of internal marketing audit, defining audit objectives and defining the expected controls into tourist organisation, identifying and recording system marketing in tourist organizations, identifying internal control in marketing , assessment control, testing , drawing conclusions of internal marketing audit in tourist organizations, the audit report and action plan, monitoring of implementation).A list of marketing audit for the tourism organization provides a guide of performing that type of revision in practice. The ultimate goal of internal marketing audit based on the corporate risk register, to confirm the internal control by managers and their staff, confirm the audit assurance by internal control and business performance management strategy that includes all these and manages them. The conclusion is that the internal audit in marketing tourism organizations slowly fits into future model because it ensures plans more easily controlled, conclusions adopted on accurate information, however it all also give serious value to their business.