Audit procedure of hotels

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sourabh (Querist)
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21 April 2012 what is the procedure for the internal audits of the hotels?
plz mention the main areas which i should have pay proper attention while auditing of hotels?

CA ROBIN BATRA

CA ROBIN BATRA (Expert)
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24 April 2012 Dear Sourabh,

Internal audit of any of the sector may be process in the followiung manner........

1. First of all you have to see whether the management has define the scope of the internal audit or the internal audit is open to perform.

2. In case if management has given you the scope of work, in such case do perform the audit as defined.

3. In other case, just start the audit in the following manner:

(i) Draft a programme for the audit and should get it authorised by your senior.

(ii) after the authorisation of the same, you have to just pass that audit programme to the audit co-ordinator of the hotel. So that he can inform the same to the different departments.

4. Areas for proper attentions:

(i) Revenue - You have to check the internal conmtrols set by the management for In and OUT formalities for a customer.

(ii) Mode of payments received by the hotel in the period under audit.

(iii) In case of the cash, just check then internal control fix by the management for the acceptance of cash and other check like.. cash issued to the officer at the time of resuming to the duty, cash submission on the end of the duty of the officer etc.....

Other areas:

(a) internal control of the billing for the different services provided in the rooms.

(b) Check in and check out policy for the purpose of the room tarrif and compliance thereof.

(c) Discoiunt policy, if any and compliance thereof.

(d) Statutory compliance if any like luxury tax, Service tax, VAT.

(e) You can ask the mannual and compliance of the same should be check

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