酒店培训-内控制度管理课件

国际品牌酒店内部控制OutlineRoomsalesTreasuryReceivablesFoodandBeverageSalesPurchasesandstocksPersonnelandpayrollRiskpreventionROOMSALES

GuaranteesofpaymentGuestinhousecontrolNoshowComplimentaryRebate/PaidoutRoomreconciliationBreakfastROOMSALES

-GuestinHousecontrolArethedailycontrolsperformedonaspotcheckbasisformalised?在抽查的基础上进行的每日控制是否正式化？Whichelementsarechecked?检查了哪些要素？-Suitableguaranteesofpayment适当的付款担保-Ratesapplied适当的房价-Existenceofthepointsofsalesbills销售点的账单是否正确-Client'ssignatureonthepointsofsalesbills在销售站点的账单上客人的签名ROOMSALES

-GuestinHousecontrol-RemovalofdocumentationfromFrontOfficefilesafterclientdeparture客人离店后,将客人资料从前台文档中转出-Guestovercreditlimit客人消费超过信用限额-Permanentbillsaccountfollow-up永久账户（或称假房/哑房等未决事项的账户）跟进-DebtorswaitingtobetransferredtotheBackOffice等待被转入后台的应收账款-Localrequirementsintermsofguestregistrationatcheck-in(ex:policeformforeachforeignguest)当地有关客人入住时登记的要求（如公安部门要求的每位外国客人要填写的登记表）ROOMSALES

-GuestinHousecontrolArethecontrolssupervisedformallybythehierarchy?以上控制是否由更高层上级督导？Isthedepositofguestsvaluablesleftinthehotelsafeaswellastheremittanceofkeysofindividualsafelocatedatthefrontdesk(andtheirreturn)formalisedonacounterfoilbook?客人寄存在酒店保险柜的贵重物品以及保留在前台（以及其归还）的各个保险柜的钥匙是否规范地记录在登记簿中？ROOMSALES

-NoshowsAretheno-showsinvoiced?对预订未到的客人是否收取费用？Aretheno-showsformallyandstatisticallyfollowedupandcategorisedundertheheadingsof"occurred","invoiced"and"paid"?对预订未到的客人是否正式统计及跟进，并按照“已发生”，“收取费用”和“已付款”来分类？Dotheno-showshaveanimpactontheoccupancyrate?预订未到对酒店入住率是否有影响？Doestheno-showsprocedure(invoicing,follow-up,chasing)allowtheoptimizationoftheno-showrevenue?预订未到的程序（收取费用，跟进和追踪）是否对预订未到收入有改善？ROOMSALES

-Deductions/RefundsArethejustificationsforthedeductions/refundspostedsufficient(systematicandclearwording)?发生的扣减/退款是否有正当的理由（规范和清楚的文字说明）Dothename/initialsoftheoperatorwhopostedthededuction/refundappearsystematically?是否系统地要求了需要注明执行扣减/退款的操作员的姓名/字首大写字母？Arethedeductions/refundssubjecttoaformalisedanddailycontrolbytheFrontOfficeManager?扣减/退款是否由前台经理进行规范化、每日的控制？DoestheGeneralManagerformallysupervisethesecontrolsonadailybasis?总经理是否每日正式地监督这些控制措施？ROOMSALES

-RoomreconciliationArethosetworeportscarriedoutbytwodifferentpeopleandontwodifferentdocuments?这两份报告是否由两个不同的人员完成，并体现在两份不同的文件中？ArebothofthesereportsformallyreconciledbyapersonindependantfromtheFrontOfficeandtheHousekeepingonadailybasis?这两份报告是否每日正式的由不属于前台和客房部的另外一位人员进行对账？IsthecompletenessofthediscrepanciesdetectedbetweentheFrontOfficeandHousekeepingformallyhighlighted?是否将在前台和客房部之间对账中发现的所有差异明显地标注出来？ROOMSALES

-BreakfastDoesthehotelanalysetheoverallcapturerateonamonthlybasis?酒店是否每月对总体的早餐使用率进行分析？Isastatementofthebreakfastsservedfilledin?是否填写了已提供早餐数量报表？Arebreakfastsinvoicedaccordingtotheserved-breakfastlisting?在已提供早餐数量报表和进行的客房收入扣减之间是否有规范化的对账，以确保扣减是正当的？Arethecontrolscarriedoutformallysupervisedbythehierarchy?各级管理层是否对规范化控制进行了监督？TREASURYCollectionandcontrolofpaymentsBankdepositSupplierpayments/pettycashBankreconciliationsandpendingbankaccountsCreditcards/Othermeansofpayment(luncheonvouchers)ForeigncurrencyexchangeTREASURY

-CollectionandcontrolofpaymentsDoupdatedcashfloatallocationsexistforallthecashfloatsofthehotel?是否对酒店的所有备用金的分配记录进行更新？Arethecashfloatssecured(limitedaccess,nopublicexposure…)?备用金的保管是否安全（规定接触的权限，不暴露于公众）?Areunexpectedandformalisedcontrolsonallthehotelcashfloatsregularlycarriedoutbyamanagernotresponsibleforthecashfloatsconcerned?是否由经理或不对相关备用金负责的人员对酒店所有的备用金进行了不定期抽查的和规范化的控制？TREASURY

-CollectionandcontrolofpaymentsInthecaseofdiscrepancies,aretheyreportedtothehierarchy?当出现差错的时候，是否将其报告管理层？Atthechangingofshifts,arethecashfloatssubjecttoacontradictorycounting(simultaneouslybytwopeople)formalisedonacashfloathandoverbook?在换班时，备用金的交接是否由交接双方进行清点（有两人同时进行）并登记在专门的现金交接记录本上？Arethediscrepanciesformallyhighlightedandcorrected?如有差异，是否规范化地予以标出并更正TREASURY

-CollectionandcontrolofpaymentsArethedailycashreceiptsreconciledwiththedefinitivecashierreport?每日现金收款单是否与最后的收银员报告进行了对账？Doesawitnessattendtheopeningandthecountingofthecontentsofthedepositenvelopesandformalisehiscontrol?是否有一位证人参加缴款袋的开启和清点，并规范化其控制？Isalogbookinplacetoformallydocumentthedepositandremovaloftheenvelopes,whichmustbecountersignedbyboththepersonwhoremovestheenvelopeandthewitness?是否有登记簿用于记录信封的投入和转移，该登记簿必须由移动信封的人和见证人共同签署？TREASURY

-BankdepositAreallofthecashandchequepaymentsdepositedinthebank(amountonthebankdepositslip=totalofcashandchequepaymentsonthesamelapseoftime)?是否所有的现金和支票付款都存入了银行（银行存款凭条的金额=在同一时间段内现金和支票付款的总额）？Arethebankdepositscarriedoutregularly,inaccordancewiththelocalguidelines(HeadOffice,FinancialDirection…)?是否按照当地的政策（总部、财务规定…）定期将收到的款项存入银行？Aretheamountscreditedinthebankreconciledwithboththebankdepositsandthedefinitivecashierreportbyapersonwhodidnotperformthebankdeposits?是否有不执行银行存款存储的人员对存入银行的金额与银行存款的金额和最后的出纳报告的金额进行对账？TREASURY

-BankdepositArealldiscrepanciesformallyexplained?是否对所有的差异都做出了书面的解释？Arethesereconciliationsformalised?这些对账是否被规范化？DoestheAccountingDepartmenthaveaccesstothecashandchequepayments?会计人员能否接触到现金和支票付款？TREASURY

-Supplierpayments/PettycashArethebankmandatesup-to-date?银行持有的酒店授权签发的支票的人员资料/印鉴是否是最新的？Areallthesupplierspaymentssignedbytwoauthorisedpeople(GeneralManagerandAccountant)?是否所有的供应商付款都有2名授权人签字（总经理和会计师）？Isthemention"paid"indicatedontheinvoicesoncethepaymenthasbeenmade?一旦付款完成，是否在发票上注明了“已支付”？TREASURY

-BankreconciliationsandpendingbankaccountsArethebankreconciliations(andthependingaccountsanalyses,ifneeded)performedmonthlyforallthebankaccounts?是否每月对所有的银行账户做银行存款余额调节表（如果需要还有未达账项分析）？Arethenatureandtheageofthependingitemsclearlyformalized?未达账项的性质和时间是否清楚地以书面形式记录？Arethependingitemsformallyfollowed(lettertothebank…)andaretheyaccuratelyandrapidlycorrected?对未达账项的追踪是否有书面的记录（给银行的信），且他们是否被准确和迅速地更正？TREASURY

-Creditcards/Othermeansofpayment(luncheonvouchers…)Arethecreditcard/meansofpaymentbalancesanalysedmonthly?是否每月对信用卡/各种支付形式余额报告进行了分析？Arethenatureandageofthecreditcard/meansofpaymentpendingsitemsclearlyformalised?信用卡/未支付的账目的特点和年限是否被清楚地以书面形式体现？TREASURY

-Creditcards/Othermeansofpayment(luncheonvouchers…)Arethependingitemsformallyfollowed(lettertothecreditcardcompany…)andaretheyaccuratelyandrapidlycorrected?未决账目是否以书面形式跟踪（给信用卡公司发信…），且是否准确和迅速的更正？DoestheGeneralManagerformalisehissupervision?总经理是否以书面形式规范化其监督？TREASURY

-Creditcards/Othermeansofpayment(luncheonvouchers…)Isaccesslimited(respectoftheconfidentialityrules,vendorreceiptsstorageinasecureplace,limitationaccesstointernetsites)toallthedocumentswheretheentirecreditcardnumbersappear(vendorreceipts,bankauthorisationreports,reservationfaxes...)?是否限制对含有完整信用卡号的文件（收款人联、银行授权书、预订传真）的接触（遵守保密条款、收款人联是否存放在保密的地方、并限制对因特网址的访问）？Aretherefundsmadeonacreditcardnumber(byPOS,manualcreditcardmachineandbanktransferrequest)carriedoutbyauthorisedstaff?对根据某一信用卡号码而进行的退款（通过POS机、手工刷卡机和银行转账申请）是否由授权的员工完成？RECEIVABLESCreditpolicyReceivablefollowupRestaurantinvoicecontrolBarsalesDeductionsComplimentaryRECEIVABLES

-CreditpolicyArethecontractsandgeneralconditionsofsalesboth,signedbythehotelandtheclient,inaccordancewiththelatestversionsprovidedbythecountryHeadOffice(orvalidatedbytheLegalDepartment)?合同和基本的销售条款是否符合由国内总部提供的最新版本（或由法律部进行验证），是否由酒店和客户共同签署？Isthesolvencyofpotentialdebtorsformallycheckedbeforeopeninganaccountandaresolvencyinquiriesatleastrenewedonceayear?在开立一个账户以前，是否正式检查了潜在债务人的偿付能力，且是否至少每年进行一次偿付能力调查？RECEIVABLES

-CreditpolicyIsthesolvencyofpotentialdebtorsformallycheckedthroughtheGroupnominatedsuppliers?是否通过集团提名的供应商正式地审查潜在债务人的偿付能力？Istheopeningofanycreditfacilityformalizedandvalidatedbyanauthorisedperson?是否由一位授权人对任何信贷工具的开立进行规范化的验证？Aretheguaranteesofpayment(corporateguaranteesandvouchers),coveringthewholeinvoicedservices,systematicallyattachedtothedebtorsfiles?付款担保（公司担保和凭证）是否包括了所有应付费的服务，并系统地归入债务人档案？RECEIVABLES

-CreditpolicyIsadeposit,asspecifiedinthecontract,requiredfromguestsupongroups,seminars-banquetsandcompanyreservations?是否按合同规定要求团队客人、研讨会-宴会和公司预订缴纳押金？RECEIVABLES

-ReceivablefollowupIstheinvoicingdelaysatisfactory(average48hoursexcludinghigh-volumeMICEcontracts)?发出账单的时间是否令人满意（平均48小时，不包括大型的会议/研讨会/活动等的合同）？Arethetelephonereminderspreciselyformalised?是否以书面形式对电话提醒进行记录？Aretheremindingactionsarchivedinthedebtorfiles?提醒行动是否在债务人档案中存档？RECEIVABLES

-ReceivablefollowupArethetheoreticalreminderdelaysdefinedbythehotelrespected?酒店制定的对延迟付款的提醒程序是否相应地执行了？Doesthehotelcalculateanaveragerecoverydelaybaseduponthereceivablesrevenue?酒店是否在应收收入基础上计算了平均应收账款回收期？AreDepartmentHeadsinvolvedinthedebtorsfollow-up(forinstanceduringdebtormeetings)andspecificallyregardingdebtsthatareolderthan90days?各部门经理是否参与债务人跟进（例如在信贷会议中），并详细地审查超过90天的债务？IstheproceduretransmittedbytheHeadOffice,concerninghowtobookdoubtfuldebtexpenses,appliedbythehotel?酒店是否采用了总部下发的有关如何对可疑账款记入费用的程序？RECEIVABLES

-ReceivablefollowupArethedoubtfuldebtsanalysedbyapersonotherthantheoneinchargeoftheirrecovery?可疑债务是否由不负责催收账款的一位人员进行了分析？Aretheprovisionsfordoubtfuldebtorsquicklyandaccuratelymade,inaccordancewithlocalguidelines(HeadOffice,FinancialManagement…)?是否按照当地的政策规定（总部、财政管理部门），迅速而准确地对可疑账款计提了坏帐准备？ArethecreditnotesproperlydocumentedandsupervisedbytheGeneralManagement?对账款进行冲减的凭证是否被正确地存入文件，并由总经理管理层进行监管？FOODANDBEVERAGESALESRestaurantinvoicecontrolBarsalesDeductionsComplimentaryFOODANDBEVERAGESALES

-RestaurantinvoicecontrolIsthesequentialityoftheguestsorderformsformallychecked?是否系统地检查客人点菜单的联号使用？Arethesechecksformallysupervisedbythehierarchyatleastonaweeklybasis?管理层是否至少每周一次对这些检查进行了正式监管？Arethecoursesorderedformallycomparedbyspotcheckswithcoursesbilledonadailybasis?是否每日抽查并正式地将所点菜式与开了账单的菜式进行了比较？Doesthehierarchyformallysupervisethecontrolscarriedout?管理层是否正式监督此项控制程序的执行？FOODANDBEVERAGESALES

-RestaurantinvoicecontrolArethemonthlysalesoffoodandbeverageproductsformallyreconciledwiththemonthlyconsumption(onarepresentativesampleofproducts)?餐饮产品的月销售量是否正式的与月度消耗进行了对账（对一些代表性的产品）Arethediscrepanciesformallyinvestigatedandexplained?对于差异是否进行了正式的调查和解释？DoestheGeneralManagerformallycheckthevalidityofthereconciliationperformed?总经理是否正式检查了所完成的对帐的有效性FOODANDBEVERAGESALES

-BarsalesArethedrinksregisteredinthesystembeforebeingserved?在提供给客人以前，各种酒类的销售是否都输入系统？Dothepointsofsaleworkwithaparstock?各销售点是否实行标准化库存量管理？Aretherequisitionsformallycomparedwiththesalesstatistics?是否将领用量与销售量数据进行了正式比较？Arethemonthlysalesofbeverageproductsformallyreconciledwiththemonthlyconsumption(onarepresentativesampleofproducts)?饮品的月销售量是否正式的与月度消耗进行了对账（对代表性的产品）？FOODANDBEVERAGESALES

-BarsalesArethediscrepanciesformallyinvestigatedandexplained?是否对差异正式进行了调查和解释？DoestheGeneralManagerformallycheckthevalidityofthereconciliationperformed?总经理是否正式检查了所完成的对帐的有效性？FOODANDBEVERAGESALES

-DeductionsArethejustificationsforthedeductionssufficient(systematicandclearwording)?扣减的理由是否充分（系统的并有清楚的文字说明）？Doesthenameoftheoperatorwhopostedthedeductionappearsystematically?进行扣减的操作员的姓名是否系统地加以显示？ArethedeductionssubjecttoaformalisedanddailycontrolbytheF&BManager?扣减是否由餐饮部经理以规范化的控制措施执行每日的控制？DoestheGeneralManagerformallysupervisethesecontrolsonadailybasis?总经理是否每日正式地监督了这些控制措施？FOODANDBEVERAGESALES

-ComplimentariesArethecomplimentaryvouchersreconciledwiththecomplimentaryledger?是否将免费券与免费账进行了核对？Dothecomplimentaryvouchersincludethefollowinginformation?免费券是否包含下列信息？-Reasonofthecomplimentary?免费原因？-Nameoftheguest?客人姓名？-Priorauthorisationofthepersonwhograntedthecomplimentary?授予免费的人员的事先授权？FOODANDBEVERAGESALES

-ComplimentariesDoestheF&BManagerformallycheckthecompletenessandthejustificationofthecomplimentariesonadailybasis?餐饮部经理是否每日正式检查了免费项目的完整性和有效性？AretheseverificationsformallysupervisedbytheGeneralManageronadailybasis?这些检查是否由总经理每日进行正式监控？Arethecomplimentariesrecordedinthecashregister(employeescomplimentaries…)?免费项目是否被记录在收银系统中（员工免费…）？PURCHASESANDSTOCKSOrders/deliveriesAccountingStocksInventoriesCostoftheratioPURCHASESANDSTOCKS

-Orders/deliveriesIstheprincipleofsegregationofdutiesrespectedintermsof:职责隔离的原则是否在下列方面得到遵守：-Orderandinvoicingvalidation?订货和货品计价确认？-Invoicingvalidationandaccounting?货品计价和记账？-Stockkeepingandstocktaking?库存保管和盘点？

-Stocktakingandaccounting?盘点和记账？PURCHASESANDSTOCKS

-Orders/deliveriesAretheordersplacedasapriorityfromtheapprovedsupplierslistsoraretherecallfortendersintheabsenceoflocalnominatedsuppliers?订单是否优先下给已批准的供应商清单或当没有本地供应商符合条件时，是否要求投标？AretheordersformallyauthorisedbytheGeneralManagerforsignificantamountsdefinedbythehotel?对于酒店确定的重大金额的订单是否由总经理正式授权？Arethedeliveriesreceivedformallyreconciledwithordersupondelivery?收到的发货是否正式与发货订单进行了核对？-Inquantity数量?-Inweight重量?PURCHASESANDSTOCKS

-Orders/deliveriesAretheorderformsattachedtothedeliveryslipsandinvoices?订单是否附上了发货单和发票PURCHASESANDSTOCKS

-AccountingArealltheinvoicespostedformallyapprovedforpaymentbytheHeadofDepartmentconcerned所有入账的发票是否都有相关部门经理进行批准以付款?Aretheinvoicingdata(quantities,quality,weight,date,…)reconciledwiththeorderformsanddeliveryslips入账数据（数量、质量、重量、日期…）是否与订单表和发货票进行了对账?Aretheinvoicedunitpricessubjecttoaformalisedcontrol记账的单位价格是否有规范化的控制措施?PURCHASESANDSTOCKS

-AccountingAreallthepurchasingdocumentstransmittedtotheGeneralManagerinordertovalidatethesupplierpayment是否将所有的采购文件都传送给总经理，以便安排供应商付款?Isthesupplierpaymentdeadlineinaccordancewiththelocalregulationorthecontractconditions供应商付款最终期限是否符合当地的规定或合同条款?Isthereanappropriateproceduretoidentifyallaccruedpayablesattheendofthemonth,tomakesureallpurchasesandexpensesarerecordedforthecorrespondingmonth在月底是否有合理的步骤以确认所有计提的预提费用，以确保所有的采购和开支都被记录在相应的月份中?PURCHASESANDSTOCKS

-StocksArethestorerooms(+kitchenandpointsofsalestocks)securelylockedoutsidetheopeninghours仓库（+厨房和营业点仓库）是否在非营业时间被安全地上锁?Istheaccesstothestocksrestrictedtoalimitednumberofpeople库房的进入只限制于有限数量的人员?Aretherequisitionsformalisedonrequisitionslips申领存货是否使用规范化的领货单?PURCHASESANDSTOCKS

-StocksAretherequisitionscontrolledandformallyapprovedbythereceiver申领是否进行了控制并由领货人正式确认?Arethebreakagesandlossesformallyfollowedupforeachstorageplace在每个存货地点，是否对破损和损坏正式进行了跟进?Aretheuse-by-datesrespected是否遵循先进先出原则?PURCHASESANDSTOCKS

-InventoriesIsatheoreticalstockcalculatedonthebasisofapermanentinventoryorbycarryingoutareconciliationbetweenconsumptionandsales是否在永续盘存基础上，或通过进行消耗和销售量之间的对账，对理论库存进行了计算?Arethequantitiesrecordedbythephysicalinventorycontrolled,atleastbyconsistencyorusingspotchecks,byathirdperson通过实地盘点所记录的存货数量是否有相应的控制，至少由第三人对某些产品进行连续性的核对或抽查?Aretheinitialstocklistssignedbythestocktakers,archived,andreconciled(forasampleofitems)withthedefinitivephysicalinventory?原始的库存盘点表是否由盘点人员签署、存档、并与最后的实际存货清单进行核对（对于某一些物品）

PURCHASESANDSTOCKS

-InventoriesIsthetheoreticalstockcomparedwiththephysicalinventory理论库存是否与实际存货进行了比较?Inthecaseofdiscrepancyorincoherence,isanotherphysicalinventorycarriedout当有差异或不一致的情况时，是否进行了另一次实际存货盘点?Arethequantitydiscrepanciesbetweenthetheoreticalstockandthephysicalstockanalysedandreportedtothehierarchy是否对理论库存和实际库存之间的数量差异进行了分析，并报告管理层?PURCHASESANDSTOCKS

-InventoriesIsthetotalinventoryamountcorrectlyreportedinaccounting,inaccordancewiththeGroupnorms(someproductsmustbedirectlyregisteredinexpenses:butter,eggs,cheese,freshfruitsandvegetables...)总盘点金额是否按照集团的规定正确地记账（某些产品必须直接计入费用：黄油、鸡蛋、奶酪、新鲜水果和蔬菜…）?Arethepricesusedfortheinventoriesvaluation(weightedaverageprice,whenthemethodcouldbeappliedusingtheexistingsystem)regularlyupdated用于盘存计算的价格（当可以采用现有系统进行加权平均价格法计价核算时，）是否被定期更新？?PURCHASESANDSTOCKS

-CostoftheratiosDoesthehotelmonthlycalculateacostofsalesratiobymainfamilyofproductsand/orbypointofsales酒店是否每月通过主要产品类别和/或销售点计算销售成本率?Arethecostofsalesratiosformallycomparedwiththehelpofacomparativetable是否借助对比表对销售成本率进行分析?-Inrelationtothebudget(fortheglobalratioonly)与预算比较（只对于总体成本比率）?PURCHASESANDSTOCKS

-Costoftheratios-InrelationtoN-1(foralltheratios)与上年比较（对于所有的比率）?-Inrelationtothepreviousmonths(foralltheratios)与前几个月进行比较（对于所有的比率）?Arethemaintrendsofthecostofsalesratiosformallyanalysedandsubmittedtothehierarchy是否对销售成本率的主要趋势进行了分析，并提交管理层?PERSONNELANDPAYROLLPersonnelPayrollPERSONNELANDPAYROLL

-PersonnelIsthehiringofanemployeeproperlydocumented,incompliancewithlocalrequirementsandmandatorydocumentation(contractsignedbybothparts,agreementletter…)?是否按照当地要求和强制文件规定对每位员工的雇佣文件（双方签订的合同、协议信等）都进行规范化的档案管理？Doesthehotelcompleteabalancingstatement,endingallcontractualobligationsonthepartofthehotelandoftheemployee,atthedepartureofeachemployee?在每位员工离职时，酒店是否完成了一份离职结算清单，终止酒店和雇员双方各自所有的合同义务？PERSONNELANDPAYROLL

-PersonnelArethelocallegalemploymentrequirementssatisfiedforeachnewemployee(ex:administrativedeclarationpriortoemployment)?每位新员工是否符合当地的合法雇用要求（例如：在正式雇用之前向行政管理部门进行的申报）？Isthevalidityofresidenceand/orworkpermitsregularlycheckedforforeignemployees?Doemployeefilesincludealllocallegaldocuments?是否定期检查外国员工的居住和/或工作许可证的有效性？PERSONNELANDPAYROLL

-PersonnelIsthelocallabourlegislationconcerningspecialworkcontracts(determinateworkperiod,seasonalortemporaryworkers)knownandsystematicallyrespected?是否了解并系统地遵守当地有关特殊工作合同的劳动立法（确定的工作时间、季节性或临时工）？Doemployeefilesincludealllocallegaldocuments?员工档案是否包括所有当地的法律文件？Istheaccesstoemployeefilesstrictlysecured?是否严格限制接触雇员档案的权限？PERSONNELANDPAYROLL

-PayrollIstheaccesstothepayrolldatarestrictedtothosewhoneeditintheexecutionoftheirduties?对工资表数据的访问是否只限制于在履行职责时需要这些数据的人员？Isthefollow-upofthevariableitems(paidvacation,sickdays,bonuses...)accuratelyperformed?是否准确地进行了对可变项目（带薪假期、病假、奖金…）的跟进？DoestheGeneralManagercontroltheaccuracyofthepayrolldataonamonthlybasis?总经理是否每月控制了工资表数据的准确性？PERSONNELANDPAYROLL

-PayrollDoesthehotelformallycheck,attheendofthemonth,thatholidays,bonusesandotherpossiblepersonnelbenefitsarecorrectlyaccruedfor?酒店是否在每月末正式地检查假期、奖金和其他可能的人员福利被正确的预提？Isthereconciliationpossiblebetweenthesalaryamountspaid,thetotalannualsalariesandtheaccountingentries?是否可能对支付的工资额、年度工资总额和会计入账之间进行对账？DoestheGeneralManagerformallyandregularlyfollowupthemaintrendsofthepayrollcosts?总经理是否正式和定期地对薪水成本的主要趋势进行跟进？RISKPREVENTION

-ITSecurity/GeneralITorganization

IsthereanITpointofcontactwithinthehotelformallyappointedandapprovedbytheHeadOfficeortheGeneralManager在酒店中是否有一个由总部或总经理正式指定并批准的IT联络点?Isthereaformalincidentmanagementprocedureindicatingtheaccuratecontactsandnotificationguidelines(follow-upandresolution)是否有一个显示准确的联络和通知方式的正式的事故管理步骤（跟进和解决方案）?RISKPREVENTION

-ITSecurity/PhysicalandlogicalsecurityIsthecomputerroomdedicatedforthisusageonlyandprotectedbyanaccesssystem(badge,digicodeoratleastakeywithdrawedagainstsignatureattheFrontOffice)是否有专门的电脑房并以严格的准入制度保护电脑房的安全（证章、数字代码或至少在前台通过签名取得的钥匙）？?Isthefirerisklimitedandsufficientlytakenintoaccount(mobilextinguishers,noinflammablematerial...)火灾风险是否有限并给予了足够的考虑（移动灭火器、没有可燃材料等）?Formediumandlargesizehotels,arethecomputerroomandsurroundingofficesequippedwithfiredetectorsandautomaticextinguishers对于中大型酒店，计算机房和周围的办公室是否配备了火灾探测器和自动灭火器？?RISKPREVENTION

-ITSecurity/PhysicalandlogicalsecurityIsitforbiddentoconnectamodemfromanyPCthatisequippedwiththePMS(PropertyManagementSystem)tothelocalnetwork是否禁止从任何配有PMS（酒店管理系统）的个人电脑上连接调制解调器到本地网络?Arethemodemsusedforsystemmaintenance(Hotix,Hogatex,…)systematicallyswitchedoffandactivatedonlywhenneeded,basedonproceduresestablishedbetweenAccorandthesuppliermaintainingthesystem(e.g.apriorphonecall)用于系统维护（Hotix、Hogatex等）的调制解调器是否默认为关闭并根据在Accor和维护系统的供应商之间建立的步骤，只在需要的时候开启（即事先的电话联络）?AreserversandallPCsusingthePMSequippedwithanupdatedanti-virusprogram(minimumweeklyupdate)服务器和所有配备有PMS的个人电脑是否配备有一套升级的防病毒程序（最少每周升级）?RISKPREVENTION

-ITSecurity/PhysicalandlogicalsecurityIsthereanautomaticstandbymodeonserversandPMSscreens(protectedbyapassword),followingaperiodofnon-usage?在一段时间没有使用以后，在服务器和PMS屏幕上是否有一个自动的待机模式（密码保护）？ArethepasswordstoaccessthePMSmodifiedregularly(atleastfollowingeachemployee'sdeparture)访问PMS的密码是否定期进行修改（至少在每位员工离职以后）?RISKPREVENTION

-ITSecurity/BackupArethebackupproceduresissuedbytheHeadOffice(describingthescopeandthefrequencyofbackups,thepersonincharge,thetapereplacementrules)appliedwithinthehotel酒店是否实行总部发布的备份步骤（描述备份的范围和频率、负责人、磁带替换规定）?Arethebackuptapesstoredoutofthehotelatleastonceaweek是否至少每周一次将备份磁带保存在酒店以外？Isthereanincidentlogbooktrackingalltechnicalanomaliesoccurringonhotelserversandrecordingallactionsunderta