酒店培訓-內(nèi)控制度管理課件

國際品牌酒店內(nèi)部控制OutlineRoomsalesTreasuryReceivablesFoodandBeverageSalesPurchasesandstocksPersonnelandpayrollRiskpreventionROOMSALES

GuaranteesofpaymentGuestinhousecontrolNoshowComplimentaryRebate/PaidoutRoomreconciliationBreakfastROOMSALES

-GuestinHousecontrolArethedailycontrolsperformedonaspotcheckbasisformalised?在抽查的基礎上進行的每日控制是否正式化？Whichelementsarechecked?檢查了哪些要素？-Suitableguaranteesofpayment適當?shù)母犊顡?Ratesapplied適當?shù)姆績r-Existenceofthepointsofsalesbills銷售點的賬單是否正確-Client'ssignatureonthepointsofsalesbills在銷售站點的賬單上客人的簽名ROOMSALES

-GuestinHousecontrol-RemovalofdocumentationfromFrontOfficefilesafterclientdeparture客人離店后,將客人資料從前臺文檔中轉(zhuǎn)出-Guestovercreditlimit客人消費超過信用限額-Permanentbillsaccountfollow-up永久賬戶（或稱假房/啞房等未決事項的賬戶）跟進-DebtorswaitingtobetransferredtotheBackOffice等待被轉(zhuǎn)入后臺的應收賬款-Localrequirementsintermsofguestregistrationatcheck-in(ex:policeformforeachforeignguest)當?shù)赜嘘P客人入住時登記的要求（如公安部門要求的每位外國客人要填寫的登記表）ROOMSALES

-GuestinHousecontrolArethecontrolssupervisedformallybythehierarchy?以上控制是否由更高層上級督導？Isthedepositofguestsvaluablesleftinthehotelsafeaswellastheremittanceofkeysofindividualsafelocatedatthefrontdesk(andtheirreturn)formalisedonacounterfoilbook?客人寄存在酒店保險柜的貴重物品以及保留在前臺（以及其歸還）的各個保險柜的鑰匙是否規(guī)范地記錄在登記簿中？ROOMSALES

-NoshowsAretheno-showsinvoiced?對預訂未到的客人是否收取費用？Aretheno-showsformallyandstatisticallyfollowedupandcategorisedundertheheadingsof"occurred","invoiced"and"paid"?對預訂未到的客人是否正式統(tǒng)計及跟進，并按照“已發(fā)生”，“收取費用”和“已付款”來分類？Dotheno-showshaveanimpactontheoccupancyrate?預訂未到對酒店入住率是否有影響？Doestheno-showsprocedure(invoicing,follow-up,chasing)allowtheoptimizationoftheno-showrevenue?預訂未到的程序（收取費用，跟進和追蹤）是否對預訂未到收入有改善？ROOMSALES

-Deductions/RefundsArethejustificationsforthedeductions/refundspostedsufficient(systematicandclearwording)?發(fā)生的扣減/退款是否有正當?shù)睦碛桑ㄒ?guī)范和清楚的文字說明）Dothename/initialsoftheoperatorwhopostedthededuction/refundappearsystematically?是否系統(tǒng)地要求了需要注明執(zhí)行扣減/退款的操作員的姓名/字首大寫字母？Arethedeductions/refundssubjecttoaformalisedanddailycontrolbytheFrontOfficeManager?扣減/退款是否由前臺經(jīng)理進行規(guī)范化、每日的控制？DoestheGeneralManagerformallysupervisethesecontrolsonadailybasis?總經(jīng)理是否每日正式地監(jiān)督這些控制措施？ROOMSALES

-RoomreconciliationArethosetworeportscarriedoutbytwodifferentpeopleandontwodifferentdocuments?這兩份報告是否由兩個不同的人員完成，并體現(xiàn)在兩份不同的文件中？ArebothofthesereportsformallyreconciledbyapersonindependantfromtheFrontOfficeandtheHousekeepingonadailybasis?這兩份報告是否每日正式的由不屬于前臺和客房部的另外一位人員進行對賬？IsthecompletenessofthediscrepanciesdetectedbetweentheFrontOfficeandHousekeepingformallyhighlighted?是否將在前臺和客房部之間對賬中發(fā)現(xiàn)的所有差異明顯地標注出來？ROOMSALES

-BreakfastDoesthehotelanalysetheoverallcapturerateonamonthlybasis?酒店是否每月對總體的早餐使用率進行分析？Isastatementofthebreakfastsservedfilledin?是否填寫了已提供早餐數(shù)量報表？Arebreakfastsinvoicedaccordingtotheserved-breakfastlisting?在已提供早餐數(shù)量報表和進行的客房收入扣減之間是否有規(guī)范化的對賬，以確?？蹨p是正當?shù)模緼rethecontrolscarriedoutformallysupervisedbythehierarchy?各級管理層是否對規(guī)范化控制進行了監(jiān)督？TREASURYCollectionandcontrolofpaymentsBankdepositSupplierpayments/pettycashBankreconciliationsandpendingbankaccountsCreditcards/Othermeansofpayment(luncheonvouchers)ForeigncurrencyexchangeTREASURY

-CollectionandcontrolofpaymentsDoupdatedcashfloatallocationsexistforallthecashfloatsofthehotel?是否對酒店的所有備用金的分配記錄進行更新？Arethecashfloatssecured(limitedaccess,nopublicexposure…)?備用金的保管是否安全（規(guī)定接觸的權(quán)限，不暴露于公眾）?Areunexpectedandformalisedcontrolsonallthehotelcashfloatsregularlycarriedoutbyamanagernotresponsibleforthecashfloatsconcerned?是否由經(jīng)理或不對相關備用金負責的人員對酒店所有的備用金進行了不定期抽查的和規(guī)范化的控制？TREASURY

-CollectionandcontrolofpaymentsInthecaseofdiscrepancies,aretheyreportedtothehierarchy?當出現(xiàn)差錯的時候，是否將其報告管理層？Atthechangingofshifts,arethecashfloatssubjecttoacontradictorycounting(simultaneouslybytwopeople)formalisedonacashfloathandoverbook?在換班時，備用金的交接是否由交接雙方進行清點（有兩人同時進行）并登記在專門的現(xiàn)金交接記錄本上？Arethediscrepanciesformallyhighlightedandcorrected?如有差異，是否規(guī)范化地予以標出并更正TREASURY

-CollectionandcontrolofpaymentsArethedailycashreceiptsreconciledwiththedefinitivecashierreport?每日現(xiàn)金收款單是否與最后的收銀員報告進行了對賬？Doesawitnessattendtheopeningandthecountingofthecontentsofthedepositenvelopesandformalisehiscontrol?是否有一位證人參加繳款袋的開啟和清點，并規(guī)范化其控制？Isalogbookinplacetoformallydocumentthedepositandremovaloftheenvelopes,whichmustbecountersignedbyboththepersonwhoremovestheenvelopeandthewitness?是否有登記簿用于記錄信封的投入和轉(zhuǎn)移，該登記簿必須由移動信封的人和見證人共同簽署？TREASURY

-BankdepositAreallofthecashandchequepaymentsdepositedinthebank(amountonthebankdepositslip=totalofcashandchequepaymentsonthesamelapseoftime)?是否所有的現(xiàn)金和支票付款都存入了銀行（銀行存款憑條的金額=在同一時間段內(nèi)現(xiàn)金和支票付款的總額）？Arethebankdepositscarriedoutregularly,inaccordancewiththelocalguidelines(HeadOffice,FinancialDirection…)?是否按照當?shù)氐恼撸偛?、財務?guī)定…）定期將收到的款項存入銀行？Aretheamountscreditedinthebankreconciledwithboththebankdepositsandthedefinitivecashierreportbyapersonwhodidnotperformthebankdeposits?是否有不執(zhí)行銀行存款存儲的人員對存入銀行的金額與銀行存款的金額和最后的出納報告的金額進行對賬？TREASURY

-BankdepositArealldiscrepanciesformallyexplained?是否對所有的差異都做出了書面的解釋？Arethesereconciliationsformalised?這些對賬是否被規(guī)范化？DoestheAccountingDepartmenthaveaccesstothecashandchequepayments?會計人員能否接觸到現(xiàn)金和支票付款？TREASURY

-Supplierpayments/PettycashArethebankmandatesup-to-date?銀行持有的酒店授權(quán)簽發(fā)的支票的人員資料/印鑒是否是最新的？Areallthesupplierspaymentssignedbytwoauthorisedpeople(GeneralManagerandAccountant)?是否所有的供應商付款都有2名授權(quán)人簽字（總經(jīng)理和會計師）？Isthemention"paid"indicatedontheinvoicesoncethepaymenthasbeenmade?一旦付款完成，是否在發(fā)票上注明了“已支付”？TREASURY

-BankreconciliationsandpendingbankaccountsArethebankreconciliations(andthependingaccountsanalyses,ifneeded)performedmonthlyforallthebankaccounts?是否每月對所有的銀行賬戶做銀行存款余額調(diào)節(jié)表（如果需要還有未達賬項分析）？Arethenatureandtheageofthependingitemsclearlyformalized?未達賬項的性質(zhì)和時間是否清楚地以書面形式記錄？Arethependingitemsformallyfollowed(lettertothebank…)andaretheyaccuratelyandrapidlycorrected?對未達賬項的追蹤是否有書面的記錄（給銀行的信），且他們是否被準確和迅速地更正？TREASURY

-Creditcards/Othermeansofpayment(luncheonvouchers…)Arethecreditcard/meansofpaymentbalancesanalysedmonthly?是否每月對信用卡/各種支付形式余額報告進行了分析？Arethenatureandageofthecreditcard/meansofpaymentpendingsitemsclearlyformalised?信用卡/未支付的賬目的特點和年限是否被清楚地以書面形式體現(xiàn)？TREASURY

-Creditcards/Othermeansofpayment(luncheonvouchers…)Arethependingitemsformallyfollowed(lettertothecreditcardcompany…)andaretheyaccuratelyandrapidlycorrected?未決賬目是否以書面形式跟蹤（給信用卡公司發(fā)信…），且是否準確和迅速的更正？DoestheGeneralManagerformalisehissupervision?總經(jīng)理是否以書面形式規(guī)范化其監(jiān)督？TREASURY

-Creditcards/Othermeansofpayment(luncheonvouchers…)Isaccesslimited(respectoftheconfidentialityrules,vendorreceiptsstorageinasecureplace,limitationaccesstointernetsites)toallthedocumentswheretheentirecreditcardnumbersappear(vendorreceipts,bankauthorisationreports,reservationfaxes...)?是否限制對含有完整信用卡號的文件（收款人聯(lián)、銀行授權(quán)書、預訂傳真）的接觸（遵守保密條款、收款人聯(lián)是否存放在保密的地方、并限制對因特網(wǎng)址的訪問）？Aretherefundsmadeonacreditcardnumber(byPOS,manualcreditcardmachineandbanktransferrequest)carriedoutbyauthorisedstaff?對根據(jù)某一信用卡號碼而進行的退款（通過POS機、手工刷卡機和銀行轉(zhuǎn)賬申請）是否由授權(quán)的員工完成？RECEIVABLESCreditpolicyReceivablefollowupRestaurantinvoicecontrolBarsalesDeductionsComplimentaryRECEIVABLES

-CreditpolicyArethecontractsandgeneralconditionsofsalesboth,signedbythehotelandtheclient,inaccordancewiththelatestversionsprovidedbythecountryHeadOffice(orvalidatedbytheLegalDepartment)?合同和基本的銷售條款是否符合由國內(nèi)總部提供的最新版本（或由法律部進行驗證），是否由酒店和客戶共同簽署？Isthesolvencyofpotentialdebtorsformallycheckedbeforeopeninganaccountandaresolvencyinquiriesatleastrenewedonceayear?在開立一個賬戶以前，是否正式檢查了潛在債務人的償付能力，且是否至少每年進行一次償付能力調(diào)查？RECEIVABLES

-CreditpolicyIsthesolvencyofpotentialdebtorsformallycheckedthroughtheGroupnominatedsuppliers?是否通過集團提名的供應商正式地審查潛在債務人的償付能力？Istheopeningofanycreditfacilityformalizedandvalidatedbyanauthorisedperson?是否由一位授權(quán)人對任何信貸工具的開立進行規(guī)范化的驗證？Aretheguaranteesofpayment(corporateguaranteesandvouchers),coveringthewholeinvoicedservices,systematicallyattachedtothedebtorsfiles?付款擔保（公司擔保和憑證）是否包括了所有應付費的服務，并系統(tǒng)地歸入債務人檔案？RECEIVABLES

-CreditpolicyIsadeposit,asspecifiedinthecontract,requiredfromguestsupongroups,seminars-banquetsandcompanyreservations?是否按合同規(guī)定要求團隊客人、研討會-宴會和公司預訂繳納押金？RECEIVABLES

-ReceivablefollowupIstheinvoicingdelaysatisfactory(average48hoursexcludinghigh-volumeMICEcontracts)?發(fā)出賬單的時間是否令人滿意（平均48小時，不包括大型的會議/研討會/活動等的合同）？Arethetelephonereminderspreciselyformalised?是否以書面形式對電話提醒進行記錄？Aretheremindingactionsarchivedinthedebtorfiles?提醒行動是否在債務人檔案中存檔？RECEIVABLES

-ReceivablefollowupArethetheoreticalreminderdelaysdefinedbythehotelrespected?酒店制定的對延遲付款的提醒程序是否相應地執(zhí)行了？Doesthehotelcalculateanaveragerecoverydelaybaseduponthereceivablesrevenue?酒店是否在應收收入基礎上計算了平均應收賬款回收期？AreDepartmentHeadsinvolvedinthedebtorsfollow-up(forinstanceduringdebtormeetings)andspecificallyregardingdebtsthatareolderthan90days?各部門經(jīng)理是否參與債務人跟進（例如在信貸會議中），并詳細地審查超過90天的債務？IstheproceduretransmittedbytheHeadOffice,concerninghowtobookdoubtfuldebtexpenses,appliedbythehotel?酒店是否采用了總部下發(fā)的有關如何對可疑賬款記入費用的程序？RECEIVABLES

-ReceivablefollowupArethedoubtfuldebtsanalysedbyapersonotherthantheoneinchargeoftheirrecovery?可疑債務是否由不負責催收賬款的一位人員進行了分析？Aretheprovisionsfordoubtfuldebtorsquicklyandaccuratelymade,inaccordancewithlocalguidelines(HeadOffice,FinancialManagement…)?是否按照當?shù)氐恼咭?guī)定（總部、財政管理部門），迅速而準確地對可疑賬款計提了壞帳準備？ArethecreditnotesproperlydocumentedandsupervisedbytheGeneralManagement?對賬款進行沖減的憑證是否被正確地存入文件，并由總經(jīng)理管理層進行監(jiān)管？FOODANDBEVERAGESALESRestaurantinvoicecontrolBarsalesDeductionsComplimentaryFOODANDBEVERAGESALES

-RestaurantinvoicecontrolIsthesequentialityoftheguestsorderformsformallychecked?是否系統(tǒng)地檢查客人點菜單的聯(lián)號使用？Arethesechecksformallysupervisedbythehierarchyatleastonaweeklybasis?管理層是否至少每周一次對這些檢查進行了正式監(jiān)管？Arethecoursesorderedformallycomparedbyspotcheckswithcoursesbilledonadailybasis?是否每日抽查并正式地將所點菜式與開了賬單的菜式進行了比較？Doesthehierarchyformallysupervisethecontrolscarriedout?管理層是否正式監(jiān)督此項控制程序的執(zhí)行？FOODANDBEVERAGESALES

-RestaurantinvoicecontrolArethemonthlysalesoffoodandbeverageproductsformallyreconciledwiththemonthlyconsumption(onarepresentativesampleofproducts)?餐飲產(chǎn)品的月銷售量是否正式的與月度消耗進行了對賬（對一些代表性的產(chǎn)品）Arethediscrepanciesformallyinvestigatedandexplained?對于差異是否進行了正式的調(diào)查和解釋？DoestheGeneralManagerformallycheckthevalidityofthereconciliationperformed?總經(jīng)理是否正式檢查了所完成的對帳的有效性FOODANDBEVERAGESALES

-BarsalesArethedrinksregisteredinthesystembeforebeingserved?在提供給客人以前，各種酒類的銷售是否都輸入系統(tǒng)？Dothepointsofsaleworkwithaparstock?各銷售點是否實行標準化庫存量管理？Aretherequisitionsformallycomparedwiththesalesstatistics?是否將領用量與銷售量數(shù)據(jù)進行了正式比較？Arethemonthlysalesofbeverageproductsformallyreconciledwiththemonthlyconsumption(onarepresentativesampleofproducts)?飲品的月銷售量是否正式的與月度消耗進行了對賬（對代表性的產(chǎn)品）？FOODANDBEVERAGESALES

-BarsalesArethediscrepanciesformallyinvestigatedandexplained?是否對差異正式進行了調(diào)查和解釋？DoestheGeneralManagerformallycheckthevalidityofthereconciliationperformed?總經(jīng)理是否正式檢查了所完成的對帳的有效性？FOODANDBEVERAGESALES

-DeductionsArethejustificationsforthedeductionssufficient(systematicandclearwording)?扣減的理由是否充分（系統(tǒng)的并有清楚的文字說明）？Doesthenameoftheoperatorwhopostedthedeductionappearsystematically?進行扣減的操作員的姓名是否系統(tǒng)地加以顯示？ArethedeductionssubjecttoaformalisedanddailycontrolbytheF&BManager?扣減是否由餐飲部經(jīng)理以規(guī)范化的控制措施執(zhí)行每日的控制？DoestheGeneralManagerformallysupervisethesecontrolsonadailybasis?總經(jīng)理是否每日正式地監(jiān)督了這些控制措施？FOODANDBEVERAGESALES

-ComplimentariesArethecomplimentaryvouchersreconciledwiththecomplimentaryledger?是否將免費券與免費賬進行了核對？Dothecomplimentaryvouchersincludethefollowinginformation?免費券是否包含下列信息？-Reasonofthecomplimentary?免費原因？-Nameoftheguest?客人姓名？-Priorauthorisationofthepersonwhograntedthecomplimentary?授予免費的人員的事先授權(quán)？FOODANDBEVERAGESALES

-ComplimentariesDoestheF&BManagerformallycheckthecompletenessandthejustificationofthecomplimentariesonadailybasis?餐飲部經(jīng)理是否每日正式檢查了免費項目的完整性和有效性？AretheseverificationsformallysupervisedbytheGeneralManageronadailybasis?這些檢查是否由總經(jīng)理每日進行正式監(jiān)控？Arethecomplimentariesrecordedinthecashregister(employeescomplimentaries…)?免費項目是否被記錄在收銀系統(tǒng)中（員工免費…）？PURCHASESANDSTOCKSOrders/deliveriesAccountingStocksInventoriesCostoftheratioPURCHASESANDSTOCKS

-Orders/deliveriesIstheprincipleofsegregationofdutiesrespectedintermsof:職責隔離的原則是否在下列方面得到遵守：-Orderandinvoicingvalidation?訂貨和貨品計價確認？-Invoicingvalidationandaccounting?貨品計價和記賬？-Stockkeepingandstocktaking?庫存保管和盤點？

-Stocktakingandaccounting?盤點和記賬？PURCHASESANDSTOCKS

-Orders/deliveriesAretheordersplacedasapriorityfromtheapprovedsupplierslistsoraretherecallfortendersintheabsenceoflocalnominatedsuppliers?訂單是否優(yōu)先下給已批準的供應商清單或當沒有本地供應商符合條件時，是否要求投標？AretheordersformallyauthorisedbytheGeneralManagerforsignificantamountsdefinedbythehotel?對于酒店確定的重大金額的訂單是否由總經(jīng)理正式授權(quán)？Arethedeliveriesreceivedformallyreconciledwithordersupondelivery?收到的發(fā)貨是否正式與發(fā)貨訂單進行了核對？-Inquantity數(shù)量?-Inweight重量?PURCHASESANDSTOCKS

-Orders/deliveriesAretheorderformsattachedtothedeliveryslipsandinvoices?訂單是否附上了發(fā)貨單和發(fā)票PURCHASESANDSTOCKS

-AccountingArealltheinvoicespostedformallyapprovedforpaymentbytheHeadofDepartmentconcerned所有入賬的發(fā)票是否都有相關部門經(jīng)理進行批準以付款?Aretheinvoicingdata(quantities,quality,weight,date,…)reconciledwiththeorderformsanddeliveryslips入賬數(shù)據(jù)（數(shù)量、質(zhì)量、重量、日期…）是否與訂單表和發(fā)貨票進行了對賬?Aretheinvoicedunitpricessubjecttoaformalisedcontrol記賬的單位價格是否有規(guī)范化的控制措施?PURCHASESANDSTOCKS

-AccountingAreallthepurchasingdocumentstransmittedtotheGeneralManagerinordertovalidatethesupplierpayment是否將所有的采購文件都傳送給總經(jīng)理，以便安排供應商付款?Isthesupplierpaymentdeadlineinaccordancewiththelocalregulationorthecontractconditions供應商付款最終期限是否符合當?shù)氐囊?guī)定或合同條款?Isthereanappropriateproceduretoidentifyallaccruedpayablesattheendofthemonth,tomakesureallpurchasesandexpensesarerecordedforthecorrespondingmonth在月底是否有合理的步驟以確認所有計提的預提費用，以確保所有的采購和開支都被記錄在相應的月份中?PURCHASESANDSTOCKS

-StocksArethestorerooms(+kitchenandpointsofsalestocks)securelylockedoutsidetheopeninghours倉庫（+廚房和營業(yè)點倉庫）是否在非營業(yè)時間被安全地上鎖?Istheaccesstothestocksrestrictedtoalimitednumberofpeople庫房的進入只限制于有限數(shù)量的人員?Aretherequisitionsformalisedonrequisitionslips申領存貨是否使用規(guī)范化的領貨單?PURCHASESANDSTOCKS

-StocksAretherequisitionscontrolledandformallyapprovedbythereceiver申領是否進行了控制并由領貨人正式確認?Arethebreakagesandlossesformallyfollowedupforeachstorageplace在每個存貨地點，是否對破損和損壞正式進行了跟進?Aretheuse-by-datesrespected是否遵循先進先出原則?PURCHASESANDSTOCKS

-InventoriesIsatheoreticalstockcalculatedonthebasisofapermanentinventoryorbycarryingoutareconciliationbetweenconsumptionandsales是否在永續(xù)盤存基礎上，或通過進行消耗和銷售量之間的對賬，對理論庫存進行了計算?Arethequantitiesrecordedbythephysicalinventorycontrolled,atleastbyconsistencyorusingspotchecks,byathirdperson通過實地盤點所記錄的存貨數(shù)量是否有相應的控制，至少由第三人對某些產(chǎn)品進行連續(xù)性的核對或抽查?Aretheinitialstocklistssignedbythestocktakers,archived,andreconciled(forasampleofitems)withthedefinitivephysicalinventory?原始的庫存盤點表是否由盤點人員簽署、存檔、并與最后的實際存貨清單進行核對（對于某一些物品）

PURCHASESANDSTOCKS

-InventoriesIsthetheoreticalstockcomparedwiththephysicalinventory理論庫存是否與實際存貨進行了比較?Inthecaseofdiscrepancyorincoherence,isanotherphysicalinventorycarriedout當有差異或不一致的情況時，是否進行了另一次實際存貨盤點?Arethequantitydiscrepanciesbetweenthetheoreticalstockandthephysicalstockanalysedandreportedtothehierarchy是否對理論庫存和實際庫存之間的數(shù)量差異進行了分析，并報告管理層?PURCHASESANDSTOCKS

-InventoriesIsthetotalinventoryamountcorrectlyreportedinaccounting,inaccordancewiththeGroupnorms(someproductsmustbedirectlyregisteredinexpenses:butter,eggs,cheese,freshfruitsandvegetables...)總盤點金額是否按照集團的規(guī)定正確地記賬（某些產(chǎn)品必須直接計入費用：黃油、雞蛋、奶酪、新鮮水果和蔬菜…）?Arethepricesusedfortheinventoriesvaluation(weightedaverageprice,whenthemethodcouldbeappliedusingtheexistingsystem)regularlyupdated用于盤存計算的價格（當可以采用現(xiàn)有系統(tǒng)進行加權(quán)平均價格法計價核算時，）是否被定期更新？?PURCHASESANDSTOCKS

-CostoftheratiosDoesthehotelmonthlycalculateacostofsalesratiobymainfamilyofproductsand/orbypointofsales酒店是否每月通過主要產(chǎn)品類別和/或銷售點計算銷售成本率?Arethecostofsalesratiosformallycomparedwiththehelpofacomparativetable是否借助對比表對銷售成本率進行分析?-Inrelationtothebudget(fortheglobalratioonly)與預算比較（只對于總體成本比率）?PURCHASESANDSTOCKS

-Costoftheratios-InrelationtoN-1(foralltheratios)與上年比較（對于所有的比率）?-Inrelationtothepreviousmonths(foralltheratios)與前幾個月進行比較（對于所有的比率）?Arethemaintrendsofthecostofsalesratiosformallyanalysedandsubmittedtothehierarchy是否對銷售成本率的主要趨勢進行了分析，并提交管理層?PERSONNELANDPAYROLLPersonnelPayrollPERSONNELANDPAYROLL

-PersonnelIsthehiringofanemployeeproperlydocumented,incompliancewithlocalrequirementsandmandatorydocumentation(contractsignedbybothparts,agreementletter…)?是否按照當?shù)匾蠛蛷娭莆募?guī)定對每位員工的雇傭文件（雙方簽訂的合同、協(xié)議信等）都進行規(guī)范化的檔案管理？Doesthehotelcompleteabalancingstatement,endingallcontractualobligationsonthepartofthehotelandoftheemployee,atthedepartureofeachemployee?在每位員工離職時，酒店是否完成了一份離職結(jié)算清單，終止酒店和雇員雙方各自所有的合同義務？PERSONNELANDPAYROLL

-PersonnelArethelocallegalemploymentrequirementssatisfiedforeachnewemployee(ex:administrativedeclarationpriortoemployment)?每位新員工是否符合當?shù)氐暮戏ü陀靡螅ɡ纾涸谡焦陀弥跋蛐姓芾聿块T進行的申報）？Isthevalidityofresidenceand/orworkpermitsregularlycheckedforforeignemployees?Doemployeefilesincludealllocallegaldocuments?是否定期檢查外國員工的居住和/或工作許可證的有效性？PERSONNELANDPAYROLL

-PersonnelIsthelocallabourlegislationconcerningspecialworkcontracts(determinateworkperiod,seasonalortemporaryworkers)knownandsystematicallyrespected?是否了解并系統(tǒng)地遵守當?shù)赜嘘P特殊工作合同的勞動立法（確定的工作時間、季節(jié)性或臨時工）？Doemployeefilesincludealllocallegaldocuments?員工檔案是否包括所有當?shù)氐姆晌募?？Istheaccesstoemployeefilesstrictlysecured?是否嚴格限制接觸雇員檔案的權(quán)限？PERSONNELANDPAYROLL

-PayrollIstheaccesstothepayrolldatarestrictedtothosewhoneeditintheexecutionoftheirduties?對工資表數(shù)據(jù)的訪問是否只限制于在履行職責時需要這些數(shù)據(jù)的人員？Isthefollow-upofthevariableitems(paidvacation,sickdays,bonuses...)accuratelyperformed?是否準確地進行了對可變項目（帶薪假期、病假、獎金…）的跟進？DoestheGeneralManagercontroltheaccuracyofthepayrolldataonamonthlybasis?總經(jīng)理是否每月控制了工資表數(shù)據(jù)的準確性？PERSONNELANDPAYROLL

-PayrollDoesthehotelformallycheck,attheendofthemonth,thatholidays,bonusesandotherpossiblepersonnelbenefitsarecorrectlyaccruedfor?酒店是否在每月末正式地檢查假期、獎金和其他可能的人員福利被正確的預提？Isthereconciliationpossiblebetweenthesalaryamountspaid,thetotalannualsalariesandtheaccountingentries?是否可能對支付的工資額、年度工資總額和會計入賬之間進行對賬？DoestheGeneralManagerformallyandregularlyfollowupthemaintrendsofthepayrollcosts?總經(jīng)理是否正式和定期地對薪水成本的主要趨勢進行跟進？RISKPREVENTION

-ITSecurity/GeneralITorganization

IsthereanITpointofcontactwithinthehotelformallyappointedandapprovedbytheHeadOfficeortheGeneralManager在酒店中是否有一個由總部或總經(jīng)理正式指定并批準的IT聯(lián)絡點?Isthereaformalincidentmanagementprocedureindicatingtheaccuratecontactsandnotificationguidelines(follow-upandresolution)是否有一個顯示準確的聯(lián)絡和通知方式的正式的事故管理步驟（跟進和解決方案）?RISKPREVENTION

-ITSecurity/PhysicalandlogicalsecurityIsthecomputerroomdedicatedforthisusageonlyandprotectedbyanaccesssystem(badge,digicodeoratleastakeywithdrawedagainstsignatureattheFrontOffice)是否有專門的電腦房并以嚴格的準入制度保護電腦房的安全（證章、數(shù)字代碼或至少在前臺通過簽名取得的鑰匙）？?Isthefirerisklimitedandsufficientlytakenintoaccount(mobilextinguishers,noinflammablematerial...)火災風險是否有限并給予了足夠的考慮（移動滅火器、沒有可燃材料等）?Formediumandlargesizehotels,arethecomputerroomandsurroundingofficesequippedwithfiredetectorsandautomaticextinguishers對于中大型酒店，計算機房和周圍的辦公室是否配備了火災探測器和自動滅火器？?RISKPREVENTION

-ITSecurity/PhysicalandlogicalsecurityIsitforbiddentoconnectamodemfromanyPCthatisequippedwiththePMS(PropertyManagementSystem)tothelocalnetwork是否禁止從任何配有PMS（酒店管理系統(tǒng)）的個人電腦上連接調(diào)制解調(diào)器到本地網(wǎng)絡?Arethemodemsusedforsystemmaintenance(Hotix,Hogatex,…)systematicallyswitchedoffandactivatedonlywhenneeded,basedonproceduresestablishedbetweenAccorandthesuppliermaintainingthesystem(e.g.apriorphonecall)用于系統(tǒng)維護（Hotix、Hogatex等）的調(diào)制解調(diào)器是否默認為關閉并根據(jù)在Accor和維護系統(tǒng)的供應商之間建立的步驟，只在需要的時候開啟（即事先的電話聯(lián)絡）?AreserversandallPCsusingthePMSequippedwithanupdatedanti-virusprogram(minimumweeklyupdate)服務器和所有配備有PMS的個人電腦是否配備有一套升級的防病毒程序（最少每周升級）?RISKPREVENTION

-ITSecurity/PhysicalandlogicalsecurityIsthereanautomaticstandbymodeonserversandPMSscreens(protectedbyapassword),followingaperiodofnon-usage?在一段時間沒有使用以后，在服務器和PMS屏幕上是否有一個自動的待機模式（密碼保護）？ArethepasswordstoaccessthePMSmodifiedregularly(atleastfollowingeachemployee'sdeparture)訪問PMS的密碼是否定期進行修改（至少在每位員工離職以后）?RISKPREVENTION

-ITSecurity/BackupArethebackupproceduresissuedbytheHeadOffice(describingthescopeandthefrequencyofbackups,thepersonincharge,thetapereplacementrules)appliedwithinthehotel酒店是否實行總部發(fā)布的備份步驟（描述備份的范圍和頻率、負責人、磁帶替換規(guī)定）?Arethebackuptapesstoredoutofthehotelatleastonceaweek是否至少每周一次將備份磁帶保存在酒店以外？Isthereanincidentlogbooktrackingalltechnicalanomaliesoccurringonhotelserversandrecordingallactionsunderta