1. Introduction of Internal Audit Team

The company has set up an internal audit team to perform the functions of supervision and evaluation independently and objectively.

Through the inspection and supervision of the authenticity and integrity of hotel financial information,

the establishment and implementation of internal control system, the company can strengthen internal control, improve risk management and

enhance operating efficiency.

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

the executive general manager of the catering company,

the assistant manager of the general manager,

the manager of the finance department and the accountant of the catering company.

2. Internal audit items

1. Raw materials

Authenticity of purchasing goods in stock

Verification of the authenticity of the purchase payment of ingredients,

tobacco and alcohol, etc. which constitute the direct cost of the hotel,

Acceptance and warehousing

;

through the year-on-year and

month-on-month analysis of the prices of major ingredients, check the rationality and compliance of purchasing pricing.

2. Verification of hotel direct cost and gross profit margin

According to the detailed comparison of purchase receipt and menu, verify the authenticity and pricing rationality of the consumption quantity of main ingredients, tobacco and alcohol

, and analyze the rationality of direct cost and gross profit margin.

3. Authenticity and completeness of business income

According to the income amount in financial statements,

the hotel fund account and

the data of the ordering system,

the authenticity and completeness of hotel income funds are verified.

4. Accounts receivable amount and aging control

According to the amount of accounts receivable in financial statements and the data of ordering system,

Check the authenticity of hotel accounts receivable, control the amount and aging of accounts receivable, and urge the hotel to settle accounts in time.

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

Through on-the-spot investigation, the consistency of hotel fixed assets and low-consumption consumables is verified, and the rationality of purchasing assets and low-consumption consumables is analyzed

.

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

III. Internal Audit Report

The internal audit report is issued after the audit of the audit team is completed every month.

The report contains the results of each audit project, a list of problems and suggestions for rectification.