How to prepare internal audit reports for hotels

1. Introduction to the internal audit team

The company has established an internal audit team to independently and objectively perform supervision and evaluation functions.

Adopted Inspect and supervise the authenticity and completeness of hotel financial information,

the establishment and implementation of internal control systems, etc., to promote the company to strengthen internal control, improve risk management, and

enhance operations. benefit.

The internal audit team is responsible to the company's management and reports directly to the general manager. The members of the internal audit team include:

The executive general manager of the catering company,

Assistant to the general manager, the manager of the financial department, and the accountant of the catering company.

II. Internal audit projects

1. Raw materials

Authenticity of inventory commodity procurement

Verify the ingredients that constitute the direct cost of the hotel,< /p>

Payment for tobacco and alcohol purchases,

Inspection and receipt into the warehouse

Authenticity;

Through the year-on-year price of main ingredients,

< p> Chain analysis to verify the reasonableness and compliance of procurement pricing.

2. Verification of hotel direct costs and gross profit margin

Check the consumption of main ingredients, tobacco and alcohol based on the comparison of purchase receipts and menu details

Use quantity authenticity and pricing rationality to analyze direct costs and gross profit margin rationality.

3. Authenticity and completeness of operating income accounting

According to the income amount of financial statements,

hotel capital account,

ordering food System data comparison,

verifies the authenticity and completeness of the hotel’s income funds.

4. Amount of accounts receivable and aging control

According to the amount of accounts receivable in financial statements,

Comparison of ordering system data,

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Verify the authenticity of hotel accounts receivable, control the amount and age of accounts receivable, and urge hotels to clear accounts in a timely manner.

5. Hotel asset management control (including fixed assets and low-value consumables)

Through on-site inspections, verify the consistency of the hotel’s fixed assets and low-value consumables accounts, and divide them into < /p>

Analyze the rationality of purchasing assets and low-consumables.

6. Other audit items are determined according to the requirements of the company’s management.

3. Internal audit report

After the audit team completes the audit every month, an internal audit report will be issued.

The report content includes the results of each audit project, list of issues, Suggestions for correction.