Auditing the Food & Beverage Operation: An Operational Audit Approach: Volume I

Operational auditing goes beyond attesting to the fairness of the financial statements. The reader will learn to make significant contributions to the food and beverage operation’s profitability by auditing for efficiency and making recommendations that help management reduce costs and increase revenues. It is an exciting aspect of auditing that makes the auditor feel he has made a real difference to the success of the operation. While reading the book, the student will follow Aimee Stone, a senior auditor, as she conducts an audit of Jenny’s Café, a full-service restaurant and bar. The student will discover the types of audit deficiencies that auditors uncover in typical food and beverage operational audits as Aimee audits all aspects of Jenny’s Café, including cash, warehouse operations, bar operations, sales, inventories, menu costing, kitchen operations, and other areas. Finally, the student will learn to write an effective audit report with solid management recommendations.