Explore this sample audit program for reviewing hotel expenditures and policies, which provides detailed procedures and checklists for evaluating various aspects of hotel operations, including financial control, planning, revenue management, expenditure cycles, contract compliance and internal controls. This tool provides a structured path for assessing the effectiveness and efficiency of internal controls, verifying compliance with established policies and procedures, and identifying areas of potential improvement or risk.

The work program also guides in conducting specific tests and reviews on areas like food and beverage operations, front desk activities, security measures, information technology systems, accounts receivable and payable, and more. It even includes sections for auditing management agreements, property and equipment, and other miscellaneous aspects. Leverage this work program to ensure thorough scrutiny of hotel operations, leading to valuable insights and recommendations that can enhance the hotel's overall performance, compliance and efficiency.

The following tasks must be performed four weeks in advance:

• Call and notify the property director of finance (DOF) of the site audit.
• Find out if central accounting is used and for what processes, who the regional DOF is, and which director of operations finance they report to at corporate.
• Email the planning letter.
• Purchase airline tickets.