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AUDIT

AND

AUDIT CONTROL

Auditing
Process of verifying and proving the accuracy and completeness of guest and non guest account With departmental activity reports. It is activity of checking and conforming that whatever have been done during the day are correct and complete. Since hotel is a round the clock business in hotels the auditing is done during the night and hence it is night auditing .

The night audit focuses on two areas: 1. The discovery and correction of front office accounting Errors 2. The creation of accounting and management Reports

Purpose of Night Audit


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Verify posted entries to guest/non-guest accounts Balance front office accounts Resolve room status and rate discrepancies Review guest credit transactions against established limits Generate operational and managerial reports

Audit Process
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Complete outstanding postings Reconcile room status discrepancies Verify room rates Balance all departmental accounts Verify no-show reservations Post room rates and taxes Prepare reports Prepare cash receipts for deposit Clear or back up the system Distribute reports

Common Errors Corrected During The Night Audit


Balance Pickup Errors Incorrectly enter the folios previous balance Does not happen with fully automated systems Transposition Errors Transaction numbers are reversed Post $25 instead of $52 Missing Folio

Audit Control
1. Cross Checking 2. Account Integrity 3. Credit Monitoring 4. High risk or High balance account 5. Daily and Supplemental Transcripts

Thank You
By: Sumit Tomar 7696