Hotel Financial Reporting and Treasury Review Audit Work Program

This sample audit program includes steps that can be used to perform a treasury area audit for a hotel or hospitality property.

This audit addresses steps such as: inquire if personal checks, traveler’s checks, money orders and drafts are accepted in the outlets and/or at the front desk; determine if checks are received through the mail by someone independent of the posting and cashiering function; identify the procedures in place to monitor any exception to the standard room rate list; ensure that general cashier procedures include a comparison of the amount per the check listing to the actual deposit; and deposit all cash to the general cashier daily.