Finance department or human resources department. The wage audit of catering enterprises is conducted by the financial department or the human resources department. The finance department is mainly responsible for the financial management and accounting work of the enterprise, including the payment, calculation and check of wages, and the human resources department is mainly responsible for the human resources management and employee welfare treatment of the enterprise, including the formulation, adjustment and management of wages. The wage audit of catering enterprises should follow the relevant laws and regulations and the internal management system of enterprises to ensure the fairness, objectivity and accuracy of the audit work.