Internal audit of activity results at enterprises of hotel and restaurant business
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Файли
Дата
2019
Науковий керівник
Укладач
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Видавець
Анотація
The method of internal audit of activity results of enterprises of hotel and restaurant
business is improved, providing an integral system of information management about the
received incomes, incurred expenses and the formed financial results by types of services,
allocated levels of audit, centers of responsibility with the use of these audit procedures. One of
the important elements of internal audit, which makes it possible to audit the activity results, is
the use of forms of internal reporting: audit of the formation of the cost of goods sold in the
restaurant and provided hotel services; audit-accumulative information on the cost of turnover
of the restaurant unit and information on internal audit of income from the sale of goods in the
restaurant and income from the provision of hotel services. The application of reporting forms
and the procedure for dealing with them consists in the formation of a qualitatively new
information support, which enables to react promptly to changes in the activities of enterprises
of hotel and restaurant business.
Опис
Ключові слова
Internal Audit, Hotel Services, Internal Reporting, Information Provision, Managerial Decisions
Бібліографічний опис
Academy of Accounting and Financial Studies Journal