Auditing the Food and Beverage Operation: An Operational Audit Approach - 2-part set
- Item No. : 6165
- Publisher : PublishAmerica
- Publish Date : 2008
- Authors : Hans L. Steinger, CIA, CPA
- Media : Paperback
- Page count : 989
- Dimensions : 6x9
- Member Price : $59.95
- Non-Member Price : $59.95
This book is intended for students and auditors who have internal audit experience, but not in the food and beverage industry. In addition, Auditing the Food and Beverage Operation, An Operational Audit Approach can be used by restaurant operators and Food and Beverage Controllers to aid them in identifying appropriate internal controls that are needed to operate effectively and determine whether those internal controls are working as intended.
The reader will follow Aimee Stone, a senior auditor, as she conducts an audit of Jenny’s Café, a full-service restaurant and bar. The reader will discover the types of audit deficiencies that auditors uncover in typical food and beverage operational audits as Aimee audits all aspects of Jenny’s Café, including cash, warehouse operations, bar operations, sales, inventories, menu costing, kitchen operations, and other areas. Finally, the reader will learn to write an effective audit report with solid management recommendations.
Audit Workpapers, Planning the Audit.
Auditing Topics Covered: Cash, Accounts Receivable, Capital Expenditures, Purchasing and Receiving, Accounts Payable and Manual Checks, Food Warehouse (Stores), Bar Operations, Sales, Inventories.
Auditing Topics Covered: Menu Costing, Kitchen Operations, Payroll, Human Resources, Information Technology and Risk Management.
Writing the Internal Audit Report.
Appendices include sample of Discussion Points