期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-6
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The method of internal audit of activity results of enterprises of hotel and restaurant business is improved, providing an integral system of information management about the received incomes, incurred expenses and the formed financial results by types of services, allocated levels of audit, centers of responsibility with the use of these audit procedures. One of the important elements of internal audit, which makes it possible to audit the activity results, is the use of forms of internal reporting: audit of the formation of the cost of goods sold in the restaurant and provided hotel services; audit-accumulative information on the cost of turnover of the restaurant unit and information on internal audit of income from the sale of goods in the restaurant and income from the provision of hotel services. The application of reporting forms and the procedure for dealing with them consists in the formation of a qualitatively new information support, which enables to react promptly to changes in the activities of enterprises of hotel and restaurant business..
