Auditing the Food and Beverage Operation
An Operational Audit Approach
Hans Steiniger, Certified Public Accountant, Certified Internal Auditor
In the Appendices, Hans Steiniger provides supplemental information that the reader can use to aid her in conducting her own audits of restaurants. In Appendix 1, the deficiencies noted in the In Practice sections and audit workpaper illustrations throughout the book are summarized in a Discussion Points Worksheet. Appendix 2 takes the discussion points and presents them in a sample Internal Audit Report for Jennyís Cafť with management recommendations that correct internal control deficiencies and increase profitability by maximizing revenues and reducing costs.
Appendixes 3 and 4 are sample Audit Programs and Internal Control Questionnaires that the reader can use to conduct her own audit of a Food and Beverage operation.
The chapter on Menu Costing discusses the Purpose of Costing the Restaurant Menu, Cost Specification Sheets, Menu Mix, Standard Cost Calculation, Buffet Costing, Investigating Significant Variances, and Using Electronic Spreadsheets.
Kitchen Operations covers the food and beverage operation's Order Entry Systems, Manual Dup Control Systems, Portion Control, Checker Function, Spoilage, Linen Room Controls, China, Glass and Silverware, and Kitchen Security.
Payroll covers Timekeeping at the Restaurant, Approval, Manual Adjustments, Payroll Input, Tip Reporting and Minimum Wage, Tip Allocation, Payroll Reports, Audit Testing, Manual Checks, Casual Employees, Productivity, and the Audit Payout.
The chapter on Human Resources discusses the food and beverage operation's Employee Files, Drug Testing, I9 Documentation, Child Labor Laws, Alcohol Service Training, Audit Testing, Nepotism, Federal and State Poster Requirements, OSHA Reporting, and Employee Discipline.
The chapter on Information Technology, Risk Management, and Other Controls covers Computer Backup at the Restaurant, Passwords, POS Access, Hardware Security, Anti-Virus Software, Lease Compliance, Municipal Requirements, Record Retention, Licenses, Health Inspections, and Photo Identification for Official Visitors.
The final chapter of Auditing the Food and Beverage Operation, An Operational Audit Approach not only discusses writing the Audit Report but also covers the Auditorís Workpaper Review, Exit Conference, Meetings with Management, and Report Writing Tips.
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