Deepak (CA) (424 Points)
16 March 2013
Dear All Champions....
I am in little bit confusion, my boss has asked me to prepare organisation chart / future path / processes / controls...... and present to him along with suggestion / loop holes / weakness / solutions / recommendations
Nature of business: Restaurant bisness
Can any one of you please help me to accomplish this task.
Even if any one can help me in prsentation i.e., list of points / slides in which i can arrange the matter and present the same to my boss.
Best Regards,
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
Internal audit check list attached
and
u also think that how to make fruad ..so that you can make controls in that area
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
i dont have idea on restaurent business but i did 5 star hotels internal audit...
let me share some areas which i have done/introduced in my client place..
Gas --
There is a possibility for collusion between employees of hotel and gas agency .
Fraud may be happen at the time of refilling gas cylinders..
how: employees who are collude with gas agency may handover the gas cylinders to agency with using the entire cylinder..means they may return for refilling like this
Recommendation: Frame a policy in such a way gas cylinders should be weighed when returning and getting cylinders from gas agency..and that records should be maintained as a register
Deepak
(CA)
(424 Points)
Replied 16 March 2013
Do possible.... I definatelty consider this point...
Thanks
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
Water:
as per water act see whether they will come under act perview.
if they comes i guess they need to file returns with departement..i dont have much information regarding this u search internet abt this,,
and while purchasing water generally water will be purchased in the units as water tanks..
in such cases care should be taken that wheteher water tanks enters hotel with completely filled
to be verified by time office of hotel
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
Returnable register:
it is actually a register to be maintained at time office of the company to record list of items which is going out of hotel and required to be return back to hotel
say..
some repair..
or hotel people may take some utensils and other valuable materials at the time of catering outside.
said register to be recorded with giving due details about descripttion of item which is going out of hotel gate,and who is the receiver of items,and who authorised to take items out of hotel,whether he is competent to do so..and what is the purpose of taking material out side say repair or catering what ever to be mentioned clearly
and expected date of return of material to be mentioned and the same to be follwed up by the management(internal audit departement)
There may be chances that items goes out of hotel saying that it is repair,or caering or some what purpose and they will not return back to hotel..They may sell it off outside and can make some money
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
In the same way some other register also requireed to be maintained to track items which are going out of hotel
whether those items going out of hotel with proper authorisation
whether person authorises it is competent to do so
We can call this as NON RETURNABLE REGISTER
Deepak
(CA)
(424 Points)
Replied 16 March 2013
Noted sirji... If you have some files where all these points are captured, you can share me the same on deepak_gangwani @ hotmail.com
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
| Originally posted by : Deepak | ||
 |
Noted sirji... If you have some files where all these points are captured, you can share me the same on deepak_gangwani @ hotmail.com |
 |
you better seek help of your boss..he might have seen some cases in his experiance..so that you can improve controls ,i dont gues all thesse documented any where as its is practce what we did in client place..
if it is available it will available in caclub search in caclub for this using caclub searchengine which will be available in the top right of our website
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 16 March 2013
And one more important point is
HEALTH CHECK UP TO COOKING STAFF
As it is restaurent so everybody will expects tasty and at the same time Healthy food.
So it is the management responsibility of Management to conduct Health check ups to people who are engaged in the work of "cooking" to "serving" staff..I mean from Master chef to steward in hotel.
Deepak
(CA)
(424 Points)
Replied 16 March 2013
I know my friend...
but i am short of time to complete this and it is always better to invite views of others....
Thanks and regards
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 20 March 2013
At the time of physical verification of stores:
it is not our objective to check whether stock quantity as per books and in physical are same..we should add some others areas to it,
-->Check whether there is segregation of veg and non-veg products in their stores..
(Veg means Blue coloured mark will appear ,and red colour dot mark will appear on non-veg products)
-->quality should be checked
--->check is there any items lying in stores which is out of expiry date
--->Whether materials are issued from the stores with approval of authorised person..and whether person who authorised to issue materials are competent to do so..
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