hotel internal audit.docx
- 文档编号:5520182
- 上传时间:2023-05-08
- 格式:DOCX
- 页数:25
- 大小:25.87KB
hotel internal audit.docx
《hotel internal audit.docx》由会员分享,可在线阅读,更多相关《hotel internal audit.docx(25页珍藏版)》请在冰点文库上搜索。
hotelinternalaudit
HOTELAUDITPROGRAMME
SCOPEOFAUDITWORKINRESPECTOFHOTELS/RESTAURANTS
INTERNALCONTROL
A.
I.
a)
b)
II.
a)
b)
c)
d)
e)
f)
g)
III.
a)
b)
IV.
a)
b)
c)
V.
a)
b)
c)
B.
I.
a)
i)
ii)
iii)
b)
i)
ii)
iii)
iv)
v)
vi)
c)
d)
e)
f)
i)
ii)
iii)
g)
h)
i)
II.
C)
a)
b)
c)
d)
e)
D.
a)
b)
c)
d)
e)
f)
E.
a)
b)
F.
G.
a)
b)
c)
d)
e)
f)
g)
h)
i)
j)
k)
H.
a)
b)
I.
PARTICULARS
REVENUE
ROOMREVENUE
Checkingofguestmainbillswithreferencetoarrival/departureregister,tariff,occupancyreport–levyofexpendituretaxandluxurytax
Checkingofdiscountsandallowancewithreferencetodelegationofpowersaswellasfromproprietyangle.
FOOD&BEVERAGES
CheckingofF&Bsalesbillswithreferencetomenuratesandlevyofsalestax
CheckingofdailysalessummarieswithreferencetoF&BsalesbillsandcashtenderedatFrontOffice.
Checkingofchargevoucherswithreferencetodailysalessummariesandguestmainbills.
CheckingofF&BcashandchargevoucherswithKOTs
CheckingofBWSsaleswithreferencetoconsumption
ScrutinyofInternalchecks/controlsforadequacy
Reviewofexistingmenurateswhetherratesareraisedinaccordancewithcostofproduction.
BANQUETS:
CheckingofBanquetbillswithreferencetofunctionformsacknowledgedbytheparties,rateschargedinaccordancewithprescribedratesagreedratesinaccordancewithdelegationofpowersincludingchargeofsalestaxandexpendituretaxcheckingofbillswithBanquetKOTsandpostingofbillsintobillregister.
Scrutinyofinternalchecks/controlsforadequacy
LICENCEFEE:
Checkingofbillsraisedonlicenceeswithreferencetoagreementsincludingchargeofelectricitywhereverapplicable.
Scrutinyofindividuallicencefilesforascertainingwhetherlaiddownprocedureforallotmentsofspacehavebeenfollowedincludingfixationoflicencefee.
Reviewofdisputedcasesofrecoveryoflicencefeeandactiontaken.
MISCELLANEOUSRECEIPTS:
Swimmingpool
KabariSales
Telephoneetc.
Withreferencetoguestmainbillsraised.
EXPENDITURE:
OPERATIONALEXPENDITURE:
ConsumptionofProvision&Beverages:
Kitchenconsumptionregister–checkingofreceiptsfromthemainstoresandconsumptionwithreferencetosales.
Barstock-cum-consumptionregister–withreferencetopickingsheetsandreceiptsofbaritemsfromthemainstores.
ComparisonofmonthlyBWSandcigarandcigarettescostwithlaiddownstandardsandcostinotherhotels.
Employeesremunerationandbenefits:
Salarybillswithreferencetoattendanceandleavesrecordsandpersonnelfilesetc.
Payfixationinrespectofpromotioncases
PaymentofDAwhetherinaccordancewithordersonthesubject
MedicalbenefitsinaccordancewithrulesframedbyHqrs.
PaymentofbonusinaccordancewithBonusActorotherordersoftheManagement.
Overtimeallowance–analysisforsuggestions,ifany.
PowerandFuel–Paymentwithreferencetothebills,consumptionoffuelasperrecords–suggestionsifany,onsavingsinelectricityandfuel.
Repairs&Maintenance–Paymentwithreferencetobillsreviewofconsumpti8onofmaterials/stores-contractsawardedforR&Mtooutsidepartieswithreferencetolaiddownprocedures–ComparativestudyofR&Mcostwithotherhotels.
Up-keepservicecost–paymentwithreferencetobills.
HouseKeeping:
Reviewofstock-cum-consumptionregisterandlinenandblanketregisterwithreferencetoreceiptsandconsumption.
ReviewofconsumptionofvariousstoresitemswithreferencetoroomsandF&Bsales.
Scrutinyofprocedurefollowedforwrite-offoflinenandblankets.
Write-offandBreakages–Scrutinyofsystemfollowedforwriteoffandbreakagesofcrockery,cutlery,glasswareandkitchenutensils–whetherregisterismaintained(approvedwriteoffnorms–seepageNo.6)
Telephone&TelexExpenditure–Reviewofexpenditureontelephoneandtelexetc.vis-a-visincomealongwithinternalcheck/controlsandsuggestionsforfurthercontrolsifany.
Decorationandflowers–Recoveryfromguestsandpaymenttosuppliersreview.
ADMINISTRATIVEEXPENDITURE:
TA,DA&Conveyance,printingandstationery,postage,telegram,telephonesandtelex/fax,advertisement,publicityandsalespromotion,entertainment(withreferencetoprescribednorms).Running&maintenanceofvehicles,bankandmusic,expensesonculturalshowsincludingincome,commissiontotravelagentsetc.withreferencetopaymentvouchersetc.
STORESANDPURCHASE:
ScrutinyandreviewofpurchasecaseswithreferencetolaiddownPurchaseandStoreProceduremanualanddelegationofpowers.
Checkingofstoresledgerswithstoresreceiptvouchersandissuevouchersalongwithauthorityrequisitioningthestoresandcrosscheckingofreceiptswithsecurityrecords.
Reviewofold/obsoleteandsurplusstoresandactiontakenfortransfertootherunitswhererequiredordisposal.
Reviewofminimum,maximumandrecordinglevelfixed.
Reviewofoverallinventorypositionandsuggestionsforreducingtheinventoryifany.
SUNDRYDEBTORSOUTSTANDING:
CheckingofpostingofguestmainbillsintopartiesaccountsinthecityledgerwithreferencetoEBR.
Reviewofoutstandingperiodwise
Reviewofcourtcasesandfollowupaction
Reviewofoldoutstandingconsiderednon-recoverableforwrite-off
Reviewofoustandingswithreferencetoauthoritylettersofcustomers.
Reviewofunlinkedcreditbalancesandpossibility/stepsforadjustmentsagainstdebitbalances.
ENGINEERINGANDOTHERCONTRACTS:
Reviewandscrutinyofcontractsawardedwithreferencetodelegationofpowersandwhetherprescribedprocedureshavebeenfollowed.
Reviewofdismantled/surplusmaterialanditsdisposal/transfertootherunitswhererequired.
FUNDFLOW:
Reviewoffundsflowstatementswithactualcollectionandutilisationoffundsandsuggestions,ifanyformaximisingreturn/transferoffundstoHqrs.
BOOKSORACCOUNTSANDMONTHLYREPORTS:
ReviewofpositionofmaintenanceofBooksofAccountsandsuggestionsforupdating.
Reviewofmonthlytrialbalance
ReviewofManagementinformationsystemreportsforaccuracy
Reviewofsub-ledgersforadvanceswithGeneralLedgerforreconciliation.
ReconciliationofCityledgerwithGeneralLedger.
Reviewofperiodicalinter-unitbalancesreconciliation.
ReviewofBankreconciliationstatements.
ReviewofCreditbalancesofCustomers,Contractors,suppliersandemployeesforadjustments.
Reviewofoutstandingliabilitiesforadjustments.
Reviewofadvancesandtheiradjustments/realisation.
-againststaffforpurchases
-againststaffforsalary/festival/motorcar/scooter/cycle/advancesetc.
-againstsuppliers
-againstcontractorsetc.
ScrutinyofGeneralledgerforrequiredadjustments.
INSURANCE
ReviewofvariousInsurancecoverstakenfortheiradequacy
ReviewofInsuranceclaimslodgedwiththeInsuranceCompaniesandfollowupaction.
SECURITY:
a)ReviewofHotelpropertyreturnableregisterandnon-returnableregisterwithreferencetogatepasses
b)Reviewofgoodsincomingregister.
Reportofdeficienciesandsuggestionsforremedialmeasures.
Implementation/followupaction
CONTENTOFCHECKING
REMARKS
SAMPLEAUDITPROGRAMMECHECKLIST
Client:
______________________ScheduleNo:
______________
AuditPeriod:
_________________Date:
_______________________
AUDITOFFIXEDASSETS
AuditObjectives
1.Fixedassets,recordedinbooks,areactuallyinexistence,ownedbytheentityandareusedinoperations.
2.Nounrecordedfixedassetisinexistence.
3.Fixedassetssold,abandoned,orotherwisedisposedofhavebeeneliminatedfromthefinancialstatements.Fixedassets,retiredfromactiveuseandheldfordisposal,havebeenstatedattheloweroftheirnetbookvalueandnetrealisablevalueandareshownseparatelyinthefinancialstatements.
4.Subsequentamountspentonexistingfixedassetshavebeencapitalisedonlyinacasewhereitincreasesthefuturebenefitsfromtheassetbeyonditspreviouslyassessedstandardofperformance,e.g.,whereitincreasesthecapacity.
5.Valuationoffixedassetsisappropriatekeepinginviewthegenerallyacceptedaccountingprinciplesandtheseprincipleshavebeenconsistentlyapplied.
6.Alltheassetsobtainedonfinancelease,onorafter1stApril,2000,arerecognisedasassetsinthefinancialstatementsasperAccountingStandard(AS)19,Leases,issuedbytheInstituteoftheCharteredAccountantsofIndia.Operatingleaserentalshavebeenappropriatelychargedasanexpenseoverthelifeoflease.
7.Anyimpairmentinthevalueoffixedassetshasbeenappropriatelyrecognisedinthefinancialstatements.
AuditProcedures
1.Traceandverifyopeningbalancesoffixedassetsfrompreviousyearauditedfinancialstatements.
2.Reviewsignificantexpenditurerelatedtofixedassetsincurredduringtheyeartoensurethattheexpenditureincurredonpurchaseofnewfixedassetshasbeenproperlycapitalised.
3.Obtainalistoffixedassetsdisposedofduringtheperiodandverifycomputationofprofit/loss,ifany,onthesameonsamplebasis.
4.Verifythattheitemsoffixedassets,retiredfromactiveuseandheldfordisposal,havebeenstatedattheloweroftheirnetbookvalueandnetrealisablevalueandareshownseparatelyinthefinancialstatements.Alsoverifythatanyexpectedlosshasbeenrecognisedimmediatelyinthestatementofprofitandloss.
5.Ensurethatdepreciationonfixedassetshasbeenchargedattherateswhicharenotlowerthantheratesprescribedinapplicablestatute,ifany,tothe
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- hotel internal audit