Control Interno
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:...
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