Hotel audit supervisor management plan?

Hotel Audit Supervisor Management Plan

Hotel management covers housing, catering, entertainment and other three parts, with a wide range of business premises, many services, different products and large price differences. Even for the same service, the same commodity, in different business locations or at different times, the charging standards are not the same. Some have to set minimum consumption, and some have to give discounts. If there is no necessary supervision and control, there will inevitably be loopholes in management, resulting in the loss of money and goods; Therefore, establishing and perfecting the business audit system and constantly improving the internal monitoring mechanism can effectively ensure the safe return of business funds and the integrity of materials.

Because hotel revenue activities involve money, bills and commodities, the relationship between them is: commodity consumption, bill issuance and money collection, thus completing the whole process of operating revenue activities. Among money, bills and commodities, commodity is the premise, because the commodity has not been consumed, the other two are empty, money is the center, and all control is closely around the collection of money. Ensuring the correct collection of funds is the basic task of internal control. Documents are the key, goods are made and distributed according to documents, and money is calculated and collected according to documents. Without files, control will lose its foundation. Therefore, business audit is to check the money and bills handed in by each business point, and is responsible for checking the storage and sales of materials at each business point.

Business audit is mainly to prevent the loss of business accounts and commodities, and mainly undertakes the important functions of confirming the daily income of the hotel: whether all the income is recorded, whether all discounts are signed by the approver, whether the management of various bills and bills is standardized, and whether the business day report is accurate; The safety and integrity of commodities and materials are closely related to business audit. Strengthening business audit can effectively ensure the safe return of hotel income and funds, and monitor the warehousing and sales management of materials at various business points; Supervise the power exercise of managers at all levels. It can be said that it has played an escort role for the economic construction of the hotel.

To sum up, the duties of the business auditor are: (1) to review the original receipts and statements of business income submitted by cashier points and relevant departments, find errors and omissions, and correct them in time to ensure that every income of the hotel is correct; (2) Sorting, classifying and summarizing the income bills of the hotel operating points, and preparing business day reports and monthly reports; ⑶ Analyze and count various business data, and provide accurate business information to hotel leaders and relevant departments in time; (4) Responsible for keeping business reports, attachments and original vouchers submitted by various departments and teams; Managing bills, account books and statements well and protecting these materials are of great significance for protecting hotel property and finding and verifying business mistakes.

The auditor's job is mainly to check the documents, statements and other materials submitted by cashier points and business departments in depth and carefully, and correct mistakes in time; Make regular and irregular inventory of materials storage and sales in each period of each operating point, supervise the management of materials under the jurisdiction of each operating point, and ensure the safety and integrity of hotel property and materials; Authenticity and accuracy of hotel income.

In the process of audit inspection, it is necessary to strengthen the effective monitoring of hotel managers' voucher filling, operating norms and giving exemption and deduction around the links of "investigation, communication, verification and penalty execution". On the whole, it is mainly:

First, conduct a comprehensive investigation and communicate effectively. Minimize the loss of business funds and commodities; Therefore, auditors are required to be familiar with the operation of each business hall, pay attention to understanding and contacting the front-line staff of the business hall in their daily work, and do a good job in investigation. Only in this way can they respond to the new situations and problems that appear constantly in the course of business operation, issue a "notice of rectification" or a "notice of standardization" in time, plug loopholes, improve management, and put an end to bad business practices. In addition, under the premise of not affecting normal business, it is an effective method to hold some informational symposiums and exchange meetings to strengthen the contact and coordination between business departments and management departments.

Second, verify relevant bills and statements and strictly enforce the law. We should treat all kinds of audit materials submitted by various business offices objectively and fairly, and complete the daily audit work meticulously. "It's no big deal to miss one or two yuan", which is the feeling of many people. In view of this situation, auditors should clearly convey to the relevant personnel that "every penny charged to hotel guests is public funds, and every penny should be reflected in the statements", so as to "prevent micro-duration". In the process of checking the statements and statements, we also put forward rectification to the person responsible for every detail, giving appropriate warnings until fines are imposed, so that the parties can form a psychological deterrent. In the process of executing the fine, we should treat the responsible person equally and fairly, so as to establish a good image of auditors in the eyes of business personnel.

In a word, with the management of "hotel audit", we will certainly be able to establish an orderly, accurate and complete number of bills, vouchers and statements at each business point to ensure the safety and integrity of hotel materials; At the same time, it can also play a very good communication role, straighten out the connection of various positions and the contact of relevant departments, and promote the work. Therefore, it is of great practical significance for hotel management to attach importance to the role of business audit, improve the status of auditors and support business audit.