Management plan of hotel audit supervisor

Hotel management covers three major parts, such as housing, catering and entertainment, with a wide range of business premises, and there are many service items, different products and large price differences. Even for the same service and the same commodity in different business locations or at different times, the charging standards are not the same, some have to set minimum consumption, some have to give discounts, and various preferential sales promotion activities, all kinds of revenue related to money and goods, if there is no necessary supervision and control, will inevitably lead to loopholes in management, resulting in the loss of money and goods; Therefore, establishing a sound business audit system and constantly improving the internal monitoring mechanism can effectively ensure the safe return of business funds and the integrity of goods and materials.

Because hotel revenue activities involve money, bills and goods, the relationship among them is: goods are consumed, bills are issued and money is collected, thus completing the whole process of operating revenue activities. Among money, bills and goods, goods are the premise, because the goods are not consumed, the other two are empty, money is the center, and all controls are carried out closely around the collection of money. It is the basic task of internal control to ensure the correct collection of money. Documents are the key, goods are made and issued according to documents, and money is calculated and collected according to documents. Without documents, control will lose its basis. 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 goods and materials at each business point.

the business audit mainly focuses on preventing the loss of accounts and commodities in the business outlets, and mainly undertakes the important functions of hotel daily income confirmation: whether the income is fully included, 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 revenue funds, and monitor the storage and sales management of goods and materials at each business point; Supervise the exercise of authority of managers at all levels. It can be said that it plays an escort role for the hotel's economic construction.

The duties of business auditors are summarized as follows: (1) Review the original receipts and statements of business income submitted by cash registers 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 hotel business points, and preparing the daily and monthly statements of business; ⑶ Analyze and count various business data, and provide accurate business information to hotel leaders and relevant departments in time; (4) Responsible for keeping the business reports, attachments and original documents submitted by various departments and shifts; It is of great significance to manage bills, account books and statements well and protect these materials 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 cash registers and business departments in depth and carefully, and correct the mistakes in time; Carry out regular and irregular inventory checks on the storage and sales of goods and materials in each business point during each period, supervise the management of goods and materials under the jurisdiction of each business point, and ensure the safety and integrity of hotel property and materials; The authenticity and accuracy of hotel income.

in the process of audit inspection, we should strengthen the effective monitoring of the voucher filling, operation norms and the behavior of granting exemption and discount of hotel management personnel around the links of "investigation, communication, verification and penalty enforcement". To sum up, it is mainly:

First, conduct a comprehensive investigation and communicate effectively. To prevent the loss of business funds and commodities to the greatest extent; 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 office in their daily work, and do a good job of investigation. Only in this way can they respond in time to the new situations and new problems that constantly appear in the business process, issue a "rectification notice" or a "normative notice" in time, plug loopholes, improve management, and put an end to the occurrence of bad operation behaviors. In addition, under the premise of not affecting normal business, it is an effective method to hold some informative symposiums and exchange meetings to strengthen the contact and coordination between the business department and the management department.

second, verify the relevant bills and statements and strictly enforce the law. All kinds of audit materials handed in by each business office should be treated objectively and fairly, and the daily audit work should be completed meticulously. "It's no big deal that there is a difference of 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-delay". In the process of checking the statements and statements, we also put forward rectification to the responsible person in every detail, and give appropriate warnings until fines are imposed, so that the parties can form a psychological deterrent. In the process of enforcing fines, we should treat the responsible person equally and impartially, so as to establish a good image of auditors in the eyes of business personnel.

In a word, with the management of "Hotel Audit", it will be sure to create an orderly, accurate and complete number of bills, vouchers and statements at all operating points, and ensure the safety and integrity of hotel goods and materials; At the same time, it can also play a good communication role in straightening out the connection of various posts and the contact of relevant departments, and promote the development of 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.