Generate an Excel workbook for hotel internal audit: room revenue, OTA settlements, POS, banquets, F&B inventory, procurement, payroll, licences, GST and PMS/POS controls.
| Area | Risk | Control | Test | Evidence | Cadence |
|---|---|---|---|---|---|
| Rooms revenue occupancy | Rooms are sold, upgraded, comped, cancelled or settled without complete PMS evidence, approved rates or accurate occupancy reporting. | Approved rate master, night audit review, complimentary-room approval and cancellation/no-show control. | Match stays to reservation, check-in, folio, invoice, settlement, rate override and occupancy reports. | Reservation, guest registration, PMS folio, tax invoice, settlement, night audit report and rate approval. | Daily / Monthly |
| OTA agents corporate billing | OTA commissions, travel-agent invoices, corporate rates, credit periods or receivable balances are misstated. | Channel manager reconciliation, contract/rate-card master, commission review and ageing follow-up. | Reconcile OTA bookings to PMS, invoices, settlements, commission workings, credit notes and receivables. | OTA report, channel manager export, corporate contract, invoice, settlement advice and ageing. | Weekly / Monthly |
| Restaurant bar POS settlements | F&B sales, voids, discounts, KOT/BOT, cash, card or UPI collections do not reconcile to POS and bank evidence. | POS user controls, void/discount approval, daily settlement reconciliation and KOT/BOT sequence review. | Match POS Z reports to KOT/BOT, invoices, cash sheet, card/UPI settlement and bank statement. | POS Z report, KOT/BOT, tax invoice, void/discount log, cash sheet, settlement report and bank statement. | Daily / Weekly |
| Banquets events advances | Event revenue, minimum guarantees, deposits, cancellations, freebies or deferred income are not recorded per contract. | Event contract approval, advance/deposit tracker, banquet event order review and post-event billing reconciliation. | Match event contract to BEO, deposits, final invoice, free items, cancellation terms and settlement. | Event contract, BEO, advance receipt, function sheet, invoice, cancellation note and settlement proof. | Per event / Monthly |
| F&B inventory stores | Inventory, wastage, spoilage, pilferage, recipe yield, bar stock or purchase consumption is not accurately recorded. | GRN quality check, recipe/yield master, inventory count, spoilage approval and food-cost review. | Match purchases to PO/GRN/invoice, count stores/bar SKUs and review food-cost and beverage-cost variance. | PO, GRN, vendor invoice, stock ledger, recipe card, count sheet, wastage log and approval. | Weekly / Monthly |
| Procurement vendors capex | Hotel purchases, maintenance, linen, amenities, repairs, capex or AMC spends are unsupported, split or related-party driven. | Vendor onboarding, quotation control, approval matrix, capex budget and asset tagging. | Review vendor KYC, split purchases, PO/GRN/service note/invoice/payment match and capitalization evidence. | Vendor master, quotations, PO, GRN/service note, invoice, payment proof, capex approval and asset tag. | Monthly |
| Payroll outsourced staff | Payroll, casual labour, service charge/tips, outsourced housekeeping/security or overtime is unsupported or incorrectly allocated. | Roster and biometric control, payroll master review, manpower approval and service charge/tips policy. | Match payroll to roster, attendance, bank payment, outsourced deployment sheets and service charge distribution. | HR master, roster, biometric report, payroll register, bank proof, manpower invoice and deployment sheet. | Monthly |
| Licences GST compliance | Food licence, excise/bar permissions, fire, pollution, shop establishment, hotel classification, GST or TDS compliance lapses. | Compliance calendar, licence tracker, GST rate review, return filing review and renewal escalation. | Check licence validity, renewal evidence, GST rate classification, return acknowledgements, challans and notices. | FSSAI licence, local licences, fire NOC, GST returns, challans, notices and renewal tracker. | Monthly / Annual |
| PMS POS access interfaces | Users can change rates, room status, voids, discounts, settlements, inventory or interfaces without review. | Role-based PMS/POS access, leaver review, interface reconciliation and audit-log monitoring. | Review users, leavers, privileged roles, overrides and PMS/POS-to-accounting interface exceptions. | PMS/POS user list, role matrix, HR exit list, audit log, override log and interface exception report. | Monthly / Quarterly |
Use this with the hotel internal audit checklist, the ITGC checklist and the monitoring rules repository.
Hotel internal audit is strongest when operational evidence and finance evidence are tested together. The workbook connects PMS, POS, channel manager, banquet, inventory, payroll, licence and accounting records to practical RCM rows.
The Excel export gives auditors separate sheets for engagement scope, RCM rows, room revenue, OTA/corporate billing, POS F&B testing, banquet advances, inventory/licence/access checks and monitoring exceptions. Tailor it to property type, outlet mix and approved audit scope.
A CA firm is reviewing a hotel with rooms, restaurants, banquet events, OTA bookings and outsourced housekeeping.
