This manual can be applied to the following hotel processes: front desk, payroll, food and beverage, night/income audit, accounts receivable and collections, accounts payable, cashiering, maintenance and service agreements, and capital expenditures. It provides insight into in-room systems such as movies, internet access and mini-bars. The guide emphasizes the importance of data integrity, operating efficiency and maintenance costs, highlighting required interfaces between systems. It details key performance indicators (KPIs) like occupancy rates, average daily rates (ADR) and revenue per available room (REVPAR). 

The guide also outlines risks and controls across different hotel processes, including payroll, food and beverage, accounts payable, accounts receivable, and cashiering. Specific attention is given to night audit procedures, ensuring accurate revenue posting, cash handling and credit card transactions. Maintenance and service agreements are also covered, emphasizing standardized contracts and competitive bidding. Overall, you can expect a detailed framework for evaluating hotel operations, identifying potential risks and ensuring compliance with established controls.

According to this guide, payroll risks and controls include the following: 

• Payroll hours should be approved.
• Bonus payments should be approved and supported.
• Strict controls should be in place over the employee master change report. 
• Personnel files should be complete and contain proof of employment eligibility.