Hotel Audit Work Program

Designed for audit teams working in the hospitality sector, this Hotel Audit Work Program provides a practical foundation for evaluating hotel operations, internal controls and compliance requirements. This program organizes audit activities across key business areas, including operations, expenditures, treasury, accounts receivable, financial reporting, management contracts and lease obligations. Its structured approach helps teams plan more effectively, apply consistent testing procedures, and focus attention on areas where risk is often highest, such as cash handling, payroll, purchasing, IT security and contract administration. By bringing planning, fieldwork and reporting considerations into a single resource, the work program supports a more efficient audit process while helping auditors identify exceptions, document findings, and maintain a clear line of sight into hotel-specific risks.

Key Features:

• Covers core hotel audit areas with detailed sections for operations, treasury, expenditure, AR, payroll, IT and compliance
• Provides step-by-step test procedures that help auditors review controls, trace transactions and spot breakdowns more consistently
• Supports hotel-specific risk review for areas like cashiers, night audit, foreign currency, chargebacks and petty cash