五星级国际大酒店内部控制管理【一份非常实用的专业资料】 .pdf

五星级国际大五星级国际大酒店内酒店内 部控制部控制管理管理 outlineoutlineoutlineoutline room sales treasury receivables food and beverage sales purchases and stocks personnel and payroll risk prevention room salesroom salesroom salesroom sales guarantees of payment guest in house control no show complimentary rebate/paid out room reconciliation breakfast room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - -guaranteesguaranteesguaranteesguaranteesguarantees guaranteesguaranteesguarantees ofofofofofofofof paymentpaymentpaymentpaymentpaymentpaymentpaymentpayment -is a credit card authorisation / advance payment requested for the individual guests?是否对个人客户要求信用卡授权/提前 付款？ -are the guarantees of payment for corporate guests and vouchers for tour operators requested?是否对公司客户要求付款担 保，以及对旅行社机构要求凭据？ -is a suitable payment guarantee required from corporate guests and tour operators whose extras are not covered?对公司客人 和旅行社人员的额外消费是否要求了适当的付款 担保？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - - guest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house control are the daily controls performed on a spot check basis formalised? 在抽查的基础上进行的每日控制是否正式化？ which elements are checked?检查了哪些要素？ -suitable guarantees of payment适当的付款担保 -rates applied适当的房价 -existence of the points of sales bills销售点的账单是否正确 -clients signature on the points of sales bills在销售站点的 账单上客人的签名 room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - - guest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house control -removal of documentation from front office files after client departure客人离店后,将客人资料从前台文档中转出 -guest over credit limit客人消费超过信用限额 -permanent bills account follow-up永久账户（或称假房/ 哑房等未决事项的账户）跟进 -debtors waiting to be transferred to the back office等待 被转入后台的应收账款 -local requirements in terms of guest registration at check-in (ex: police form for each foreign guest)当地有关 客人入住时登记的要求（如公安部门要求的每位外国客人 要填写的登记表） room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - - guest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house controlguest in house control are the controls supervised formally by the hierarchy?以 上控制是否由更高层上级督导？ is the deposit of guests valuables left in the hotel safe as well as the remittance of keys of individual safe located at the front desk (and their return) formalised on a counterfoil book?客人寄存在酒店保险柜的贵重物品以及 保留在前台（以及其归还）的各个保险柜的钥匙是否规范 地记录在登记簿中？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - -nonononono nonono showsshowsshowsshowsshowsshowsshowsshows are the no-shows invoiced?对预订未到的客人是否收取 费用？ are the no-shows formally and statistically followed up and categorised under the headings of “occurred“, “invoiced“ and “paid“?对预订未到的客人是否正式统计及 跟进，并按照“已发生”，“收取费用”和“已付款”来分类？ do the no-shows have an impact on the occupancy rate? 预订未到对酒店入住率是否有影响？ does the no-shows procedure (invoicing, follow-up, chasing) allow the optimization of the no-show revenue? 预订未到的程序（收取费用，跟进和追踪）是否对预订未 到收入有改善？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - - complimentariescomplimentariescomplimentariescomplimentariescomplimentariescomplimentariescomplimentariescomplimentaries are the complimentaries formally authorised by the general management?所有免费赠送房是否 都由总经理批准？ does the front office manager formally control the complimentaries on a daily basis?前台经理 是否每天规范化地控制免费赠送房？ are the daily controls formally checked by the general manager?总经理是否每天规范化地检查 免费赠送房的控制？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales - - - - - - - -deductions / refundsdeductions / refundsdeductions / refundsdeductions / refundsdeductions / refunds deductions / refundsdeductions / refundsdeductions / refunds are the justifications for the deductions / refunds posted sufficient (systematic and clear wording)?发生的扣减/退 款是否有正当的理由（规范和清楚的文字说明） do the name / initials of the operator who posted the deduction/refund appear systematically?是否系统地要求 了需要注明执行扣减 / 退款的操作员的姓名/字首大写字 母？ are the deductions / refunds subject to a formalised and daily control by the front office manager?扣减 / 退款是 否由前台经理进行规范化、每日的控制？ does the general manager formally supervise these controls on a daily basis?总经理是否每日正式地监督这些 控制措施？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales -room reconciliation-room reconciliation are all the rooms (including the vacant / clean ones according to the front office pms report) physically checked daily?是否所有的房间（根据前台的pms报告， 包括空房/干净房）都每日进行了实际的检查？ does the housekeeper draw up a formalised and reliable report of the rooms occupied / cleaned (completeness and accuracy of the reported data)?客房部人员是否编制 了一份格式化的可靠的有关售出/已打扫房间的报告（报 告数据完整、准确）？ does the front office draw up a formalised and reliable report of the rooms occupied / sold?前台是否编制了一份 格式化的和可靠的有关已入住/已售出房间的报告？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales -room reconciliation-room reconciliation are those two reports carried out by two different people and on two different documents?这两份报告是否由两个 不同的人员完成，并体现在两份不同的文件中？ are both of these reports formally reconciled by a person independant from the front office and the housekeeping on a daily basis?这两份报告是否每日正式的由不属于前 台和客房部的另外一位人员进行对账？ is the completeness of the discrepancies detected between the front office and housekeeping formally highlighted?是否将在前台和客房部之间对账中发现的所 有差异明显地标注出来？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales -room reconciliation-room reconciliation are the detected discrepancies formally analysed and explained?对发现的差异是否正式进行了分析和解释？ does the general manager formally supervise the room reconciliation on a daily basis?总经理是否每日正式对房 态差异报告进行了监督？ if the room cleaning is subcontracted, does the report performed by the housekeeper (hotel employee), enable the control and validation of the subcontractor invoicing in line with the contract?如果客房清理是外包的，客房经 理（酒店员工）提交的报告是否能够控制和确认承包商的 计价与合同相符？ room salesroom salesroom salesroom salesroom salesroom salesroom salesroom sales -breakfast-breakfast does the hotel analyse the overall capture rate on a monthly basis?酒店是否每月对总体的早餐 使用率进行分析？ is a statement of the breakfasts served filled in? 是否填写了已提供早餐数量报表？ are breakfasts invoiced according to the served- breakfast listing?在已提供早餐数量报表和进行的 客房收入扣减之间是否有规范化的对账，以确保 扣减是正当的？ are the controls carried out formally supervised by the hierarchy?各级管理层是否对规范化控制 进行了监督？ treasurytreasurytreasurytreasury .collection and control of paymentscollection and control of paymentscollection and control of paymentscollection and control of payments .bank depositbank depositbank depositbank deposit .supplier payments/petty cashsupplier payments/petty cashsupplier payments/petty cashsupplier payments/petty cash .bank reconciliations and pending bank bank reconciliations and pending bank bank reconciliations and pending bank bank reconciliations and pending bank accountsaccountsaccountsaccounts .credit cards/other means of payment credit cards/other means of payment credit cards/other means of payment credit cards/other means of payment (luncheon vouchers)(luncheon vouchers)(luncheon vouchers)(luncheon vouchers) .foreign currency exchangeforeign currency exchangeforeign currency exchangeforeign currency exchange treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments do updated cash float allocations exist for all the cash floats of the hotel?是否对酒店的所有备用金 的分配记录进行更新？ are the cash floats secured (limited access, no public exposure)?备用金的保管是否安全（规 定接触的权限，不暴露于公众） ? are unexpected and formalised controls on all the hotel cash floats regularly carried out by a manager not responsible for the cash floats concerned?是否由经理或不对相关备用金负责的 人员对酒店所有的备用金进行了不定期抽查的和 规范化的控制？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments in the case of discrepancies, are they reported to the hierarchy?当出现差错的时候，是否将其报 告管理层？ at the changing of shifts, are the cash floats subject to a contradictory counting (simultaneously by two people) formalised on a cash float handover book?在换班时，备用金的 交接是否由交接双方进行清点（有两人同时进行） 并登记在专门的现金交接记录本上？ are the discrepancies formally highlighted and corrected?如有差异，是否规范化地予以标出并 更正 treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments are the daily cash receipts reconciled with the definitive cashier report?每日现金收款单是否与最后的收银员报告 进行了对账？ does a witness attend the opening and the counting of the contents of the deposit envelopes and formalise his control? 是否有一位证人参加缴款袋的开启和清点，并规范化其控 制？ is a log book in place to formally document the deposit and removal of the envelopes, which must be countersigned by both the person who removes the envelope and the witness?是否有登记簿用于记录信封的 投入和转移，该登记簿必须由移动信封的人和见证人共同 签署？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments-collection and control of payments are the safe combinations modified on a regular basis (systematically when managers leave) and/or is the safe key procedure efficiently secured?是否经常对保险箱密码进行修改（尤其 是管理人员离开时必须更改）和/或有效的确保了 保险箱开锁程序的安全？ are the payments received by mail formally registered in a specific book?通过邮件形式收到 的付款是否被规范化地记录在专门的登记簿中？ is the total of the payments received by mail reconciled with the bank deposit slips?通过邮件 收到的付款总额和银行的进账单是否进行对账？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit are all of the cash and cheque payments deposited in the bank (amount on the bank deposit slip = total of cash and cheque payments on the same lapse of time)?是否 所有的现金和支票付款都存入了银行（银行存款凭条的金 额=在同一时间段内现金和支票付款的总额）？ are the bank deposits carried out regularly, in accordance with the local guidelines (head office, financial direction)?是否按照当地的政策（总部、财务 规定）定期将收到的款项存入银行？ are the amounts credited in the bank reconciled with both the bank deposits and the definitive cashier report by a person who did not perform the bank deposits?是否 有不执行银行存款存储的人员对存入银行的金额与银行存 款的金额和最后的出纳报告的金额进行对账？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit are all discrepancies formally explained? 是否对所有的差异都做出了书面的解释？ are these reconciliations formalised?这些 对账是否被规范化？ does the accounting department have access to the cash and cheque payments? 会计人员能否接触到现金和支票付款？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash are the petty cash expenses made from a specific cash float?零用现金开支是否从专门的备用金中支付 are all the petty cash vouchers valid (invoices) and submitted to the general manager with the cash float replenishment cheque?是否所有的零用现金凭证都有效 （附发票.），并与备用金补充支票一起提交给总经理？ does the hotel ensure that no payroll related expenses (advance payments, salaries, expense report reimbursements etc) are paid out of the petty cash?酒 店是否确保没有与工资相关的开支（预支款，工资，开支 报告，退还等.）从备用金中支付？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash-supplier payments / petty cash are the bank mandates up-to-date?银行持有的 酒店授权签发的支票的人员资料/印鉴是否是最新 的？ are all the suppliers payments signed by two authorised people (general manager and accountant)?是否所有的供应商付款都有2名授权 人签字（总经理和会计师）？ is the mention “paid“ indicated on the invoices once the payment has been made?一旦付款完 成，是否在发票上注明了“已支付”？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury - - - - - - - - bank reconciliations and pending bank accountsbank reconciliations and pending bank accounts are the bank reconciliations (and the pending accounts analyses, if needed) performed monthly for all the bank accounts?是否每月对所有的银行账户做银行存款余额调 节表（如果需要还有未达账项分析）？ are the nature and the age of the pending items clearly formalized?未达账项的性质和时间是否清楚地以书面形式 记录？ are the pending items formally followed (letter to the bank) and are they accurately and rapidly corrected? 对未达账项的追踪是否有书面的记录（给银行的信），且 他们是否被准确和迅速地更正？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury - - - - - - - - bank reconciliations and pending bank accountsbank reconciliations and pending bank accounts does the general manager formalize his supervision?总经理是否以书面形式规范化 其监督？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury - - - - - - - - credit cards / other means of payment (luncheon voucherscredit cards / other means of payment (luncheon vouchers) ) are the credit card / means of payment balances analysed monthly?是否每月对信 用卡/各种支付形式余额报告进行了分析？ are the nature and age of the credit card / means of payment pendings items clearly formalised?信用卡/未支付的账目的特点和 年限是否被清楚地以书面形式体现？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury - - - - - - - - credit cards / other means of payment (luncheon voucherscredit cards / other means of payment (luncheon vouchers) ) are the pending items formally followed (letter to the credit card company ) and are they accurately and rapidly corrected? 未决账目是否以书面形式跟踪（给信用卡 公司发信），且是否准确和迅速的更 正？ does the general manager formalise his supervision?总经理是否以书面形式规范化 其监督？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury - - - - - - - - credit cards / other means of payment (luncheon voucherscredit cards / other means of payment (luncheon vouchers) ) is access limited (respect of the confidentiality rules, vendor receipts storage in a secure place, limitation access to internet sites) to all the documents where the entire credit card numbers appear (vendor receipts, bank authorisation reports, reservation faxes.)?是否限制对含 有完整信用卡号的文件（收款人联、银行授权书、预订传 真）的接触（遵守保密条款、收款人联是否存放在保密的 地方、并限制对因特网址的访问）？ are the refunds made on a credit card number (by pos, manual credit card machine and bank transfer request) carried out by authorised staff?对根据某一信用卡号码而 进行的退款（通过pos机、手工刷卡机和银行转账申请） 是否由授权的员工完成？ treasurytreasurytreasurytreasurytreasurytreasurytreasurytreasury -foreign currency exchange-foreign currency exchange-foreign currency exchange-foreign currency exchange-foreign currency exchange-foreign currency exchange-foreign currency exchange-foreign currency exchange does the hotel strictly apply local regulations in regards to foreign exchange transactions (currency rate display, bank authorisation, commission rates. )?酒店是否严格 执行当地有关外币兑换交易的规定（汇率显示、银行授权、 手续费等）？ are the exchange rates displayed at the front office in accordance with local standards?是否按照当地标准，将 兑换汇率显示在前台？ are some spot checks performed to ensure that calculated rates / displayed rates / computer rates are consistent?是否进行了一些抽检，以确保计算汇率/显示 汇率/电脑汇率是一致的？ receivablesreceivablesreceivablesreceivables 1.credit policy 2.receivable follow up 3.restaurant invoice control 4.bar sales 5.deductions 6.complimentary receivablesreceivablesreceivablesreceivablesreceivablesreceivablesreceivablesreceivables -credit policy-credit policy-credit policy-credit policy-credit policy-credit policy-credit policy-credit policy are the contracts and general conditions of sales both, signed by the hotel and the client, in accordance with the latest versions provided by the country head office (or validated by the legal department)?合同和基本的销售条 款是否符合由国内总部提供的最新版本（或由法律部进行 验证），是否由酒店和客户共同签署？ is the solvency of potential debtors formally checked before opening an account and are solvency inquiries at least renewed once a year?在开立一个账户以前，是否 正式检查了潜在债务人的偿付能力，且是否至少每年进行 一次偿付能力调查？ receivablesreceivablesreceivablesreceivablesreceivablesreceivablesreceivablesreceivables -credit policy-credit policy-credit policy-credit policy-credit policy-credit policy-credit policy-credit policy is the solvency of potential debtors formally checked through the group nominated suppliers?是否通过集团提 名的供应商正式地审查潜在债务人的偿付能力？ is the opening of any credit facility formalized and validated by an authorised person?是否由一位授权人对 任何信贷工具的开立进行规范化的验证？ are the guarantees of payment (corporate guarantees and vouchers), covering the whole invoiced services, systematically attached to the debtors files?付款担保 （公司担保和凭证）是否包括了所有应付费的服务，并系 统地归入债务人档案？ receivablesreceivablesreceivablesreceivablesreceivablesreceivablesrece