How to audit the hotel industry?

The author recently organized an audit of several hotels. Combined with my previous financial accounting work in the hotel industry, I basically mastered the operating characteristics and business processes of the hotel industry. Based on these characteristics and processes, the author summarizes some points for attention in hotel industry audit. I. Operating characteristics of the hotel industry 1. Hotel industry generally includes catering department, housekeeping department, entertainment department and commodity department, among which catering department and housekeeping department are the key points, with large operating income and complicated management. 2. The business performance of each month in a year is cyclical. Generally, in the first month after the Spring Festival and the hot weather in July and August, business is relatively light and in a low business period; Every year around May, 10, influenced by the tourist season and the wedding ceremony of young people, business is the most prosperous and at its peak. 3. Due to the large proportion of personal consumption and the current settlement habits, the proportion of cash transactions is significant. 4. Invoice management is relatively poor. Due to the large proportion of personal consumption, although the country has implemented the award-winning invoice management system in the hotel industry, due to the low winning rate and the consideration of "changing the fraction" in consumption settlement, individuals often do not ask for invoices. In addition, there are some phenomena, such as employees "eating bed legs" (catering expenses are paid in accommodation invoice), and consumers' managers find someone to cash out, which often requires invoices that exceed the actual consumption. Therefore, invoices, as the most important original vouchers in the income audit of enterprises in many industries, have little effect in the income audit of hotel industry. If the attachment of a hotel's operating income is an invoice or an invoice summary table, that is, the number of the operating income is consistent with that of the invoice summary table, then the accuracy of the hotel's operating income is likely to be problematic. With the continuous improvement of people's pursuit of material enjoyment, the general hotel industry may spend huge sums of money to renovate, transform and update equipment every three years or so. Second, the main points for attention in the hotel industry audit (1) The main means of fraud: the catering department mainly intercepts operating income, inflated operating costs and inflated expenses; Housekeeping department mainly intercepts operating income and inflated expenses; The entertainment department mainly evades state taxes and conceals profits by transferring operating income. (II) Specific cheating methods and corresponding auditing strategies 1. Interception or transfer of operating income (1) The catering department generally prepares a daily report of operating income as the basis for accounting monthly operating income. The daily report of operating income is compiled according to the customer's menu. Enterprises often only summarize some menus and intercept some operating income to prepare the daily report of operating income. In fact, there are at least two menus, one at the front desk of the customer's restaurant and the other in the kitchen. The chef prepares dishes and cooks according to the record of this copy, which is also a proof of assessing the chef's work performance. According to this business process, the most effective audit method is to check the menu left in the kitchen with the menu for compiling the daily report of operating income, and then the problem of intercepting operating income may be found. (2) The front desk of housekeeping department generally prepares a daily report of operating income as the basis for accounting the monthly operating income, and the preparation of the daily report of operating income is based on the daily passenger registration form. At the same time, according to the regulations of the public security department on the hotel industry as a special industry, the front desk of the guest room must register the passengers who stayed on the same day in the passenger registration form every day. However, enterprises often do not register passengers who can't provide valid identity documents, passengers who come to stay late at night or early the next morning and check out the next morning, or passengers who come to stay together, and only register one person or less, thus intercepting part of their operating income. In practice, the service department inside the guest room (the department that provides specific services for passengers, such as cleaning passengers' rooms) records the accommodation of passengers every day because of the requirements of serving passengers and the need of internal staff handover procedures. Therefore, the most effective audit method is to check the registration form of the service department with the daily report of operating income, and then the problem of intercepting operating income may be found. In addition, the invoice issued by the passenger will be checked with the registration form filled in when the passenger starts to check in, and it may be found that the invoice does not match the actual accommodation fee. (3) Because the business tax rate of 20% is applicable to the entertainment industry, the entertainment department often transfers the sales income of cigarettes, drinks and food provided by entertainment places with a tax rate of 20% to the commodity department with a lower tax rate. Because the goods in the entertainment sector are often much higher than those in the commodity sector, the audit may find the problem of transferring the income of the entertainment sector through the calculation and review of the gross profit margin of the commodity sector. In addition, the interception of operating income can be quickly found by using analytical review procedures in the audit: the water fee and overtime pay of the salary in the current month increased obviously, indicating that the business volume in the current month increased and the operating income should be improved; The income of monetary funds on that day is much greater than the turnover reflected in the business day report on that day, indicating that part of the business income on that day may be withheld. In addition, if the following suggestions are adopted, the hotel industry can be effectively prevented from intercepting operating income: ① bank settlement is adopted for consumer businesses (including company bills, personal credit cards, etc.) above the prescribed settlement limit. ) reduce the proportion of cash transactions, so that most of the operating income can be reflected in the bank statement; (2) Original documents (menus, purchase orders, transfer orders, etc.). ) must be printed with serial number to use; (3) stipulating the use or development of qualified computer software, and controlling the integrity of operating income records with the compiled computer program; (4) Strengthen invoice management and encourage consumers to ask for invoices. Once illegal invoices are discovered, hell to pay. 2. Unrealistically increasing operating costs The catering department mainly increases operating costs through fictitious or inflated raw material procurement. The audit mainly uses the following three methods to find out the problem of inflated operating costs: First, the gross profit margin method. The gross profit margin of mid-range dishes is generally around 30%, and the gross profit margin of high-end dishes is above 50%. Operating costs can be calculated by subdividing the catering revenue structure. The second is the review method. Through the review, analysis and comparison of the monthly raw material purchase, sale and storage reports, we can find obvious abnormal varieties of purchase and sale (enterprises generally concentrate on a few varieties because they want to obtain purchase invoices, and will not fully bloom); The third is the inspection method. Summarize and check the supplier's purchase invoice and its corresponding purchase receipt or delivery note, and check the summary table of raw material consumption of each requisition and the total score of its corresponding requisition (fictional or inflated raw material purchase behavior generally does not obtain phased purchase receipt or delivery note). 3. Inflated expenses According to the operating characteristics of the hotel industry, the general hotel industry may spend huge sums of money to renovate, transform and update furniture facilities every three years or so. At this time, enterprises often use false contracts to fabricate or inflate the value of decoration projects and purchase furniture supplies and facilities, so as to raise the value of assets and inflate the current expenses or the value of projects under construction and fixed assets (if depreciation is accrued in the later service life, the expenses of the following year will be inflated). In the audit, we should not only obtain the audit report of the decoration project, but also obtain the supervision records of the project supervision unit; Inquire about the disposal records of old furniture (because the old furniture must be eliminated at the same time as the furniture facilities are updated), and the number of updated furniture can be calculated. Compared with the project budget and final accounts, the rationality of budget overrun is analyzed. (3) Other possible irregularities in the hotel industry 1. Hospitality reflected in the books of the hotel industry is generally rare. In fact, when entertaining guests, it is a direct meal, and at the same time, it omits business income and expenditure and evades business tax; In addition, working meals are generally provided to employees free of charge (or at a nominal low fee), while business income and welfare expenses are omitted (underestimated) to avoid business tax. Due to the fierce competition between hotels, it has become an open secret that many hotels give taxi drivers "kickbacks". Related hot words: audit hotel