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SERVICES: DETAILED AUDIT OUTLINE

1. EXECUTIVE REVIEWPages 1-9
2. CASH
    1) OPERATING ACCOUNTS
10-11
    2) TRAVEL AGENT ACCOUNTS
12
    3) PAYROLL ACCOUNTS
13
    4) MISCELLANEOUS BANK ACCOUNTS
14
    5) BANK ACCOUNTS RECONCILIATIONS
15
    6) CASH ON PROPERTY
16
      (1) BANK CARDS (VISA/MC)
16
      (2) CASH OPERATING FUND
7-22
      (3) SECURITY CASH HANDLING
23
    7) BANK CARDS AND RESOLUTIONS
24
    8) FACSIMILE SIGNATURE PROCEDURES
24
    9) WIRE TRANSFERS
25
    10) CASH FLOW
25
    11) CASH DEPOSITS
26
      (1) CHECK DEPOSITS
26
      (2) DAILY DEPOSITS
26
    12) CASH DISBURSEMENTS
27
      (1) CHECK ISSUANCE PROCEDURES
27-28
      (2) PETTY CASH
29
3. ACCOUNTS RECEIVABLE
    1) GUEST LEDGER/CITY LEDGER
30
    2) CREDIT CARDS
31
    3) FRONT OFFICE
31-32
    4) CREDIT AND BILLING
33-36
4. OTHER ASSETS
    1) INVENTORIES
37
      (1) FOOD AND BEVERAGE
37
      (2) OPERATING EQUIPMENT
38
    2) PREPAID EXPENSES
39
5. ACCOUNTS PAYABLE
    1) GENERAL LEDGER
40
    2) PROCESSING PROCEDURES
41-42
    3) TRAVEL / ENTERTAINMENT EXPENSES
43
    4) DISBURSEMENTS
44-45
6. TAX LIABILITIES
    1) BUSINESS TAXES
46
    2) PAYROLL TAXES
46-47
7. PAYROLL LIABILITIES
    1) SALARIES & WAGES, VACATION, AND WORKER'S COMPENSATION
48
8. AUDITING
    1) INCOME AUDIT/NIGHT AUDIT
49
9. PURCHASING PROCEDURES
    1) PURCHASE ORDER REQUISITIONS
50
    2) PURCHASE ORDER REQUISITIONS
50
10. RECEIVING51
11. STOREROOM ISSUING52
12. PAYROLL53-55
13. SECURITY
    1) PASSWORDS
56
    2) BACK-UP SYSTEMS
56
14. GENERAL COMMENTS57-60






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