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a) Evaluate the internal control/checks regarding voucher for all revenue

adjustment transactions(voids, non guest paid outs, guest paidouts, daily
corrections and refunds) resulting in daily final revenue report and their
approval under delegatory powers.

b) Procedures/internal checks regarding vacant room verifications/late check

ins/early checkouts.
c) Review of all other revenues including telephone, laundry, shops,etc.

d) Review of documentation of Room services, Banquet services, package

plans and restaurant service charges.
e) Review of all vendor contracts vis a vis their cost benefit ratios.


a) Review of Account receivable ageing vis a vis corporate agreements

unusual Account receivable concentration, collection follow-ups
procedures of A/Rs, authorization for writeoffs.

b) Review of lease receivables vis a vis lease agreements, if any.


a) Review of taking over/handing over cash during shift change and cash
deposit/withdrawal procedures.
b) Surprise checks of cash at all counters.
c) Sample verification of monthly cash summary deposits and review of
reasons for large cash in hand, if any.
d) Documentation of cash management practices and efficient utilization of
same to interest bearing borrowing.

Review of month end bank reconciliations vis a vis continuous cheques in

hand/cheques pending for clearances.


a) Review of internal control for material receipt, inspection of material,

quality/quantity checks, price vis a vis vendors agreements bulk discount
contracts and related documentation.
b) Authorization of material(damage/expiry).
c) Ageing of Account Payables.


a) Review of compilation of Attendance data.

b) Review of HR personal files of all employees.
c) Internal control regarding calculation of monthly wages, salaries vis a vis
leave rules ,weekly offs, overtime etc. and their management approval
under proper delegation powers.
d) Review of HR policies vis a vis industrial benchmarks.


1. Beverages

a) Evaluate the internal control system of Bar inventory records vis a vis
b) Review of issue against room service restaurants and cancellation of
c) Periodical Reconciliation of closing stock of bar wrt to marking of bottles.
2. Food

a) Review of internal control on movement of dry/wet stock in the kitchen.

b) Regular calculation of portion by kitchen and its reconciliation with
c) Review of daily consumption reports by management and authorization of
deviations, if any.
d) Review internal control regarding obsolete/damaged items, quality check,
lock and key facilities for dry/wet stocks.

3. Banquets

a) Verify banquet/catering contract is on file and signed by the customer.

b) Review of procedure regarding planning for function vendors contracts,
booking of revenues, consumption and balance reports (bar and
beverages) and balance reports. (bar and beverages)