Control Interno

Concerning internal controls of firms and enterprises, executives are

constantly keeping a close look on the accuracy and effectiveness of these controls along

with seeking ways to enhance themessential to learn what controls need to be in place

in order for the business to thrive. “The importance of segregating duties, making sure all

records are documented properly, keepingphysical and mechanical controls in place,

monitoring data by doing internal audits, and the importance of safeguarding assets”

(Weygandth 2008).

In the food service where I used to work, we havevery strict internal controls

that we adhere. We use five basic principles of internal control. When one of my

storekeepers received stores, first thing he will do is to ensure that food is inthe correct

temperature standard, receive the store, count all food items according to the quantity

delivered per line items. After all food items are counted and he is satisfied with thecount, he will sign the delivery receipt. In issuing food items for the cook to prepare, the

storekeeper will annotate all quantity issued to the breakout document. Food Service

officer, has toconduct inventory of 50 line items per week, and at the end of the quarter,

he will have to conduct wall-to-wall inventory of all items listed on the book. The

records keeper will post allfood items issued by the storekeeper, and all food items

returned to the storeroom. The food service officer will have to audit the rough and

smooth papers posted by the food service recordskeeper and to ensure all items are

posted food items have correctly according to the code and items issued and the monetary

value to determine if we are in the plus or negative side when itconcerning monetary

value. At the end of the day the storeroom is locked up, only the storekeeper has

access to the storeroom.

In food service, internal control is very effective and these are:...