Key points for auditing the hotel industry

(1) The main methods of fraud:

The catering department mainly intercepts operating income, inflated operating costs and inflated expenses;

Housekeeping department mainly intercepts operating income and inflated expenses;

the entertainment department mainly evades state taxes and conceals profits by transferring operating income.

(II) Specific cheating methods and corresponding audit strategies

1. Interception or transfer of operating income

(1) The food and beverage department generally prepares a daily report of operating income as the basis for accounting monthly operating income. The daily report of operating income is compiled according to the customer's menu, and enterprises often compile the daily report of operating income only by summarizing part of the menu and intercepting part of the operating income.

In practice, the menu ordering is at least in duplicate. One is at the front desk of the customer's dining room, and the other is left in the kitchen. The chef prepares dishes and cooks according to the record of this couplet, and this couplet is also a proof of assessing the chef's work performance. According to this business process, the most effective audit method is to check the menu left in the kitchen with the menu for preparing the daily report of operating income, and then the problem of intercepting operating income may be found.

(2) The front desk of the housekeeping department generally prepares a daily report of operating income as the basis for accounting the monthly operating income, and the daily report of operating income is based on the daily passenger registration form. At the same time, according to the management regulations of the public security department regarding the hotel industry as a special industry, the guest room front desk must register the passengers staying that day in the passenger registration form every day. However, enterprises often do not register the passengers who can't provide valid identity documents, the passengers who come to stay late that night or early the next morning, and check out the next morning, or several people come to stay together, but only register one person or less, thus intercepting some operating income.

in practice, the service department inside the guest room (the department that provides specific services for passengers, such as cleaning up the passengers' rooms) needs to keep a record of passengers' accommodation every day because of the requirements of serving passengers and the need of internal staff handover procedures. Therefore, the most effective audit method is to check the registration form of service department with the daily report of operating income, and then the problem of intercepting operating income may be found. In addition, the invoice issued by a passenger will be checked with the registration form filled in when the passenger starts to stay, and it may be found that the invoice is inconsistent with the actual accommodation fee.

(3) Because the business tax rate of 21% is applicable to the entertainment industry, the entertainment department often transfers the sales income of cigarettes, drinks and food provided by entertainment places that are subject to 21% tax rate to the commodity department with low taxable tax rate. Because the goods in the entertainment department are often much higher than those in the commodity department, the audit may find the problem of transferring the income of the entertainment department by calculating and reviewing the gross profit margin of the commodity department.

In addition, the interception of operating income can be quickly discovered by using the analytical review procedure in the audit: the water fee and salary overtime expenses increased obviously in the current month, indicating that the business volume increased in the current month and the operating income should be improved; The monetary fund income of the day is far greater than the turnover reflected in the business day report of the day, which indicates that part of the business income of the day may be intercepted.

In addition, if the following suggestions are adopted, it can effectively prevent the hotel industry from intercepting operating income:

① The consumer business above the settlement limit is settled by bank (including corporate bills, personal credit cards, etc.) to reduce the proportion of cash transactions, so that most of the operating income can be reflected in the bank statement;

② Original documents (menu, purchase order, requisition, etc.) must be printed with serial numbers for use;

③ stipulate the use or development of qualified computer software, and control the integrity of operating income records with the compiled computer program;

④ Strengthen invoice management, encourage consumers to ask for invoices, and severely punish illegal acts of invoices once they are discovered.

2. inflated operating costs

the catering department inflated operating costs mainly through fictitious or inflated raw material purchases. The audit mainly adopts the following three methods to find the problem of inflated operating costs:

First, the gross profit margin method. The gross profit margin of mid-range dishes is generally around 31%, and the gross profit margin of high-end dishes is above 51%. It is possible to calculate the operating cost by subdividing the catering income structure.

the second is the review method. Through the review, analysis and comparison of raw material purchase, sale and storage reports in each month, it is possible to find obvious abnormal varieties of purchase and sales (enterprises generally concentrate on a few varieties because they want to obtain purchase invoices, and will not fully bloom);

the third is the check method. Summarize and check the purchase invoice and its corresponding purchase receipt or delivery note of the supplier, and check the total score of the raw material consumption summary table and its corresponding requisition for each requisition (fictional or inflated raw material procurement behavior generally does not obtain the staged purchase receipt or delivery note).

3. Inflated expenses

According to the operating characteristics of the hotel industry, the general hotel industry may spend huge sums of money to renovate, transform and update furniture facilities every three years or so. At this time, enterprises often use false contracts, fictitious or inflated the value of decoration projects and purchasing furniture supplies and facilities to raise the value of assets, and inflated the current expenses or the value of projects under construction and fixed assets (depreciation in the later service life means inflated the expenses in the later year). In the audit, it is necessary not only to obtain the audit report of the decoration project, but also to obtain the supervision records of the project supervision unit; Inquire about the disposal records of old furniture (because the old furniture must be eliminated at the same time as the furniture facilities are updated), and the number of updated furniture can be calculated. Compare the project budget and final accounts, and analyze the rationality of budget overrun.

(III) Other possible irregularities in the hotel industry

1. The hospitality expenses reflected in the book of the hotel industry are generally very few. In fact, when entertaining guests, they eat directly, and at the same time, they miss operating income and expenses and evade business tax; In addition, working meals are generally provided to employees free of charge (or at a symbolic low fee), and at the same time, operating income and welfare expenses are omitted (underestimated) to evade business tax.

2. Due to the fierce competition between hotels, it has become an open secret that many hotels pay "kickbacks" for taxi drivers. If this rebate expenditure is not reflected in the books, there may be irregularities in other off-balance-sheet income to offset this expenditure.