资源描述
单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,国际品牌酒店内部控制,Outline,Room sales,Treasury,Receivables,Food and Beverage Sales,Purchases and stocks,Personnel and payroll,Risk prevention,ROOM SALES,Guarantees of payment,Guest in house control,No show,Complimentary,Rebate/Paid out,Room reconciliation,Breakfast,ROOM SALES,-Guarantees of payment,-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 SALES,-,Guest 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 SALES,-,Guest 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 SALES,-,Guest 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 SALES,-No shows,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 SALES,-,Complimentaries,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 SALES,-,Deductions / 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 SALES,-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 SALES,-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 SALES,-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 SALES,-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？,TREASURY,Collection and control of payments,Bank deposit,Supplier payments/petty cash,Bank reconciliations and pending bank accounts,Credit cards/Other means of payment (luncheon vouchers),Foreign currency exchange,TREASURY,-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？,TREASURY,-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,TREASURY,-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？,TREASURY,-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？,TREASURY,-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？,TREASURY,-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？,TREASURY,-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？,TREASURY,-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”？,TREASURY,-,Bank 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？,TREASURY,-,Bank 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？,TREASURY,-,Credit 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？,TREASURY,-,Credit 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？,TREASURY,-,Credit 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？,TREASURY,-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？,RECEIVABLES,Credit policy,Receivable follow up,Restaurant invoice control,Bar sales,Deductions,Complimentary,RECEIVABLES,-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？,RECEIVABLES,-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？,RECEIVABLES,-Credit policy,Is a deposit, as specified in the contract, required from guests upon groups, seminars-banquets and company reservations?,是否按合同规定要求团队客人、研讨会,-,宴会和公司预订缴纳押金？,RECEIVABLES,-Receivable follow up,Is the invoicing delay satisfactory (average 48 hours excluding high-volume MICE contracts)?,发出账单的时间是否令人满意（平均,48,小时，不包括大型的会议,/,研讨会,/,活动等的合同）？,Are the telephone reminders precisely,formalised,?,是否以书面形式对电话提醒进行记录？,Are the reminding actions archived in the debtor files?,提醒行动是否在债务人档案中存档？,RECEIVABLES,-Receivable follow up,Are the theoretical reminder delays defined by the hotel respected?,酒店制定的对延迟付款的提醒程序是否相应地执行了？,Does the hotel calculate an average recovery delay based upon the receivables revenue?,酒店是否在应收收入基础上计算了平均应收账款回收期？,Are Department Heads involved in the debtors follow-up (for instance during debtor meetings) and specifically regarding debts that are older than 90 days?,各部门经理是否参与债务人跟进（例如在信贷会议中），并详细地审查超过,90,天的债务？,Is the procedure transmitted by the Head Office, concerning how to book doubtful debt expenses, applied by the hotel?,酒店是否采用了总部下发的有关如何对可疑账款记入费用的程序？,RECEIVABLES,-Receivable follow up,Are the doubtful debts,analysed,by a person other than the one in charge of their recovery?,可疑债务是否由 不负责催收账款的一位人员进行了分析？,Are the provisions for doubtful debtors quickly and accurately made, in accordance with local guidelines (Head Office, Financial Management)?,是否按照当地的政策规定（总部、财政管理部门），迅速而准确地对可疑账款计提了坏帐准备？,Are the credit notes properly documented and supervised by the General Management?,对账款进行冲减的凭证是否被正确地存入文件，并由总经理管理层进行监管？,FOOD AND BEVERAGE SALES,Restaurant invoice control,Bar sales,Deductions,Complimentary,FOOD AND BEVERAGE SALES,-Restaurant invoice control,Is the,sequentiality,of the guests order forms formally checked?,是否系统地检查客人点菜单的联号使用？,Are these checks formally supervised by the hierarchy at least on a weekly basis?,管理层是否至少每周一次对这些检查进行了正式监管？,Are the courses ordered formally compared by spot checks with courses billed on a daily basis?,是否每日抽查并正式地将所点菜式与开了账单的菜式进行了比较？,Does the hierarchy formally supervise the controls carried out?,管理层是否正式监督此项控制程序的执行？,FOOD AND BEVERAGE SALES,-Restaurant invoice control,Are the monthly sales of food and beverage products formally reconciled with the monthly consumption (on a representative sample of products)?,餐饮产品的月销售量是否正式的与月度消耗进行了对账（对一些代表性的产品）,Are the discrepancies formally investigated and explained?,对于差异是否进行了正式的调查和解释？,Does the General Manager formally check the validity of the reconciliation performed?,总经理是否正式检查了所完成的对帐的有效性,FOOD AND BEVERAGE SALES,-Bar sales,Are the drinks registered in the system before being served?,在提供给客人以前，各种酒类的销售是否都输入系统？,Do the points of sale work with a par stock?,各销售点是否实行标准化库存量管理？,Are the requisitions formally compared with the sales statistics?,是否将领用量与销售量数据进行了正式比较？,Are the monthly sales of beverage products formally reconciled with the monthly consumption (on a representative sample of products)?,饮品的月销售量是否正式的与月度消耗进行了对账（对代表性的产品）？,FOOD AND BEVERAGE SALES,-Bar sales,Are the discrepancies formally investigated and explained?,是否对差异正式进行了调查和解释？,Does the General Manager formally check the validity of the reconciliation performed?,总经理是否正式检查了所完成的对帐的有效性？,FOOD AND BEVERAGE SALES,-Deductions,Are the justifications for the deductions sufficient (systematic and clear wording)?,扣减的理由是否充分（系统的并有清楚的文字说明）？,Does the name of the operator who posted the deduction appear systematically?,进行扣减的操作员的姓名是否系统地加以显示？,Are the deductions subject to a,formalised,and daily control by the F&B Manager?,扣减是否由餐饮部经理以规范化的控制措施执行每日的控制？,Does the General Manager formally supervise these controls on a daily basis?,总经理是否每日正式地监督了这些控制措施？,FOOD AND BEVERAGE SALES,-,Complimentaries,Are the complimentary vouchers reconciled with the complimentary ledger?,是否将免费券与免费账进行了核对？,Do the complimentary vouchers include the following information?,免费券是否包含下列信息？,-Reason of the complimentary?,免费原因？,-Name of the guest?,客人姓名？,-Prior,authorisation,of the person who,granted the complimentary?,授予免费的人员的事先授权？,FOOD AND BEVERAGE SALES,-,Complimentaries,Does the F&B Manager formally check the completeness and the justification of the,complimentaries,on a daily basis?,餐饮部经理是否每日正式检查了免费项目的完整性和有效性？,Are these verifications formally supervised by the General Manager on a daily basis?,这些检查是否由总经理每日进行正式监控？,Are the,complimentaries,recorded in the cash register (employees,complimentaries,)?,免费项目是否被记录在收银系统中（员工免费,）？,PURCHASES AND STOCKS,Orders / deliveries,Accounting,Stocks,Inventories,Cost of the ratio,PURCHASES AND STOCKS,-Orders / deliveries,Is the principle of segregation of duties respected in terms of:,职责隔离的原则是否在下列方面得到遵守：,- Order and invoicing validation?,订货和货品计价确认？,- Invoicing validation and accounting?,货品计价和记账？,-,Stockkeeping,and stocktaking?,库存保管和盘点？,- Stocktaking and accounting?,盘点和记账？,PURCHASES AND STOCKS,-Orders / deliveries,Are the orders placed as a priority from the approved suppliers lists or are there call for tenders in the absence of local nominated suppliers?,订单是否优先下给已批准的供应商清单或当没有本地供应商符合条件时，是否要求投标？,Are the orders formally,authorised,by the General Manager for significant amounts defined by the hotel?,对于酒店确定的重大金额的订单是否由总经理正式授权？,Are the deliveries received formally reconciled with orders upon delivery?,收到的发货是否正式与发货订单进行了核对？,- In quantity,数量,?,- In weight,重量,?,PURCHASES AND STOCKS,-Orders / deliveries,Are the order forms attached to the delivery slips and invoices?,订单是否附上了发货单和发票,PURCHASES AND STOCKS,-Accounting,Are all the invoices posted formally approved for payment by the Head of Department concerned,所有入账的发票是否都有相关部门经理进行批准以付款,?,Are the invoicing data (quantities, quality, weight, date, ) reconciled with the order forms and delivery slips,入账数据（数量、质量、重量、日期,）是否与订单表和发货票进行了对账,?,Are the invoiced unit prices subject to a,formalised,control,记账的单位价格是否有规范化的控制措施,?,PURCHASES AND STOCKS,-Accounting,Are all the purchasing documents transmitted to the General Manager in order to validate the supplier payment,是否将所有的采购文件都传送给总经理，以便安排供应商付款,?,Is the supplier payment deadline in accordance with the local regulation or the contract conditions,供应商付款最终期限是否符合当地的规定或合同条款,?,Is there an appropriate procedure to identify all accrued payables at the end of the month, to make sure all purchases and expenses are recorded for the corresponding month,在月底是否有合理的步骤以确认所有计提的预提费用，以确保所有的采购和开支都被记录在相应的月份中,?,PURCHASES AND STOCKS,-Stocks,Are the storerooms (+ kitchen and points of sale stocks) securely locked outside the opening hours,仓库（,+,厨房和营业点仓库）是否在非营业时间被安全地上锁,?,Is the access to the stocks restricted to a limited number of people,库房的进入只限制于有限数量的人员,?,Are the requisitions,formalised,on requisition slips,申领存货是否使用规范化的领货单,?,PURCHASES AND STOCKS,-Stocks,Are the requisitions controlled and formally approved by the receiver,申领是否进行了控制并由领货人正式确认,?,Are the breakages and losses formally followed up for each storage place,在每个存货地点，是否对破损和损坏正式进行了跟进,?,Are the use-by-dates respected,是否遵循先进先出原则,?,PURCHASES AND STOCKS,-Inventories,Is a theoretical stock calculated on the basis of a permanent inventory or by carrying out a reconciliation between consumption and sales,是否在永续盘存基础上，或通过进行消耗和销售量之间的对账，对理论库存进行了计算,?,Are the quantities recorded by the physical inventory controlled, at least by consistency or using spot checks, by a third person,通过实地盘点所记录的存货数量是否有相应的控制，至少由第三人对某些产品进行连续性的核对或抽查,?,Are the initial,stocklists,signed by the stock takers, archived, and reconciled (for a sample of items) with the definitive physical inventory?,原始的库存盘点表是否由盘点人员签署、存档、并与最后的实际存货清单进行核对（对于某一些物品）,PURCHASES AND STOCKS,-Inventories,Is the theoretical stock compared with the physical inventory,理论库存是否与实际存货进行了比较,?,In the case of discrepancy or incoherence, is another physical inventory carried out
展开阅读全文