Package for Hospitality Training

(Including Competency Standard, Teacher Focused & Student

Centered Materials and Assessment Tools)

Unit Title:
CONDUCT NIGHT AUDIT

Unit Code: ITHHBFOC08AEM

Acknowledgements

Writer
Eddy Syachyar, Dip. Hot, Lecturer, Tourism Academy STIEPAR Bandung

Indonesian Hotels and Restaurant Association

Jakarta International Hotels Association
Ministry of Manpower and Transmigration
Ministry of National Education
Ministry of Culture and Tourism
Tourism Training Australia
Australian National Training Authority

This package has been produced to provide information that can be used to
complement the materials that are already available. The package is not
intended to replace current resources.

Package for Hospitality Training – Conduct night audit i

Glossary

Access and equity

Refers to the fact that training should be accessible to everyone regardless of age, gender,
social, cultural, religious or educational background.

Assessment
The formal process ensuring training meets the standards required by industry. This process
is performed by a qualified assessor within a nationally agreed framework.

Assessor
An assessor is a person who is certified by industry to assess whether a worker is competent
to undertake specific tasks.

Competent
Able to do the job and has all the necessary skills, knowledge and attitude to perform
effectively in the workplace, according to agreed standards.

Competency based training

Training that relates to what people must be able to do and measures performance against
agreed standards.

Critical aspects of assessment

Explains the central point of the assessment and the key points to look for when assessing.

Context of assessment
Specifies where, how and by what methods assessment should occur.

Elements
The skills, which make up a unit of competence.

Evidence guide
These are guidelines on how a unit should be assessed.

Fair
Does not disadvantage particular trainees or students.

Flexible
Acknowledges that there is no single approach to the delivery and assessment of
performance in a competency-based system.

Formative assessment
These are small assessment tasks done during training. They assist in making sure that
learning is taking place and also give the trainees or students feedback on their progress.

Key competencies
Competencies that underpin all work performance. These are: collecting, analysing and
organising ideas and information, communicating ideas and information, planning and
organising activities, working with others and in teams, solving problems, using technology,
using mathematical ideas and techniques.

Package for Hospitality Training – Conduct night audit ii

These competencies are graded in different levels.
Level of ability to be demonstrated in achieving the key competencies
Level Characteristics
1 Undertakes routine tasks within established procedures and is subject to
frequent progress checks by supervisor.
2 Undertakes broader and more complex tasks with increasing personal autonomy
for own work. Supervisor upon completion checks work.
3 Undertakes complex and non-routine activities, is self directed and responsible
for the work of others.

Linkages to other units

Describes the role of the unit and its place within the full set of competencies specified by
industry. It provides guidance as to which units may be assessed together.

National competency standards

Nationally agreed statements of the skills and knowledge that people need at work and the
standards of performance that are required.

Performance criteria
This is used to judge whether an individual has achieved competence in a unit.

Range of variables
This details the range of different contexts that may apply to a particular unit.

Reliable
Uses methods and procedures that confirm that the competency standards and their levels
are interpreted and applied consistently in all contexts and to all trainees or students.

Standards and certification institute

Ministry of Manpower and Transmigration (MOMT) has given authority to Indonesian Hotels
and Restaurants Association (PHRI) and Association of Indonesian Tours and Travel
Agencies (ASITA) to establish the Institute for the Standardisation and Certification of the
competency of Indonesian workers in the hospitality and tourism industry. The institute will
develop competency standards and information systems for the Standardisation and
Certification of competencies as well as administer competency tests and certify Indonesian
workers in the hospitality and tourism industry.

Summative assessment
The assessment done after training of the completed unit of competence to ensure that
trainees or students have achieved the performance criteria.

Student/trainee
A trainee or student is a person who is being taught knowledge or skills.

Teacher/trainer
A trainer or teacher is a person who facilitates learning.

Underpinning skills and knowledge

Defines the skills and knowledge required to be competent at the specified level.

Unit descriptor
A general description of the competency standard.

Valid
Judgement on the same evidence and criteria

Package for Hospitality Training – Conduct night audit iii

will produce the same assessment outcomes
from different assessors.

Package for Hospitality Training – Conduct night audit iv

 Table of Contents
1. Introduction to this guide
1.1 Introduction______________________________________________1
1.2 Time required to achieve competency__________________________1
2. Help for the trainer or teacher
2.1 The role of the trainer or teacher______________________________2
2.2 Delivery strategies_________________________________________2
2.3 Delivery requirements______________________________________2
2.4 Sources of additional information_____________________________3
3. The competency standard
3.1 Use of the competency standard______________________________4
3.2 Competency standard______________________________________4
4. Delivery strategy
4.1 The content plan__________________________________________6
4.2 How to teach the competency standard________________________8
4.3 Support materials (Overhead transparencies/Handouts)___________9
5. Assessment
5.1 Workplace assessment issues______________________________18
5.1.1 Workplace assessment..................................................................... 18
5.1.2 Competent........................................................................................ 18
5.1.3 Recognition of current competence.................................................. 18
5.1.4 Assessors......................................................................................... 18
5.2 Underpinning skills and knowledge___________________________18
5.2.1 Assessment of underpinning skills and knowledge........................... 18
5.2.2 Examples of assessment tasks......................................................... 19
5.3 Suggested assessment for unit title Conduct night audit___________19

Appendices
1 Competency assessment result.
2 Group trainee or student assessment record.
3 List of overheads and handouts.
4 Trainee or student evaluation sheet.
5 Amendment list.
Section 1
Introduction to this guide
1.1 Introduction
Welcome to this guide.

This guide uses Competency Based Training to teach workplace skills. It is based on
competency standard that is a nationally agreed statement of the skills, attitude and
knowledge needed for a particular task. The major emphasis is on what an individual can do
as a result of training. One of the most important characteristics of Competency Based
Training is its focus on training individuals for actual jobs in the workplace.

This will help you teach the competency Conduct night audit.

This guide deals with the skills and knowledge required to audit financial procedures in a front
office context. This unit equates to general skills unit THH GFA 03A – Audit financial
procedures.

Linkages to other units

1. There is a strong link between this unit and the following units:
1.1 ITHHBFOC03AEM Provide accommodation reception services
1.2 ITHHBFOC04AEM Maintain financial records
2. Combined training and assessment is recommended
3. There is also a link between this unit and the unit ITHHGFA04AEM Prepare financial
statements

Care should be taken in developing training to meet the requirements of this unit. For general
and prevocational training, organisations providing training which takes into consideration the
full range of industry contexts, with no bias towards individual sectors. The Range of
Variables will assist in this regard. For sector-specific delivery, training should be tailored to
meet the needs of that sector.

Teachers and trainers should structure their sessions according to the:

 needs of their students/trainees
 requirements of their organisation
 time available for training
 training situation.

A delivery strategy has been provided for the trainers or teachers. The suggested content
gives an indication of what needs to be covered in the program to meet the competency
standard.

The delivery strategy used and assessment provided in this unit are not compulsory and
should be used as a guide. Trainers or teachers are encouraged to utilise their own industry
knowledge, experience, local examples and products to adapt the materials or develop their
own resources, in order to ensure the relevance of the training.

1.2 Time required to achieve competency

Under Competency Based Training, the focus should be on achieving competence, not on
fulfilling a particular time requirement, as different trainees or students may take different
lengths of time to be competent in a particular skill.

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Section 2
Help for the trainer or
teacher
2.1 The role of the trainer or teacher
One of your roles as a trainer or teacher is to ensure high standards of service through
effective training. To ensure that you are ready to start working on this competency with
trainees or students, consider the following questions:
How confident do you feel about your own knowledge and skills required to deliver each
element?
Is there any new information or laws that you may need to access before you start training?
Do you feel confident about demonstrating the practical tasks?
Will you be able to clearly explain the underpinning knowledge that your trainee or student will
need to do the job properly?
Are you aware of the scope of industry situations in which the competency may apply?
Are you aware of the language, literacy and numeracy skills your trainees or students need to
demonstrate competency in this standard?
Have you consider access and equity issues in planning the delivery of this training program?

2.2 Delivery strategies

The range of training activities that has been suggested for delivering this competency may
include:
 actual tasks projects and assignments
 case studies
 lectures
 videos and references
 group activities
 role plays and simulations.

Trainers or teachers should select training strategies that are appropriate for the competency
being taught, the situation and the needs of the learners. For example, if practising on-the-job
is not possible, varied simulations and role-plays may be appropriate.

2.3 Delivery requirements

Classroom space for delivery to trainees, whiteboard / blackboard, overhead projector,
overhead projector screen, flip chart, flip chart paper and multimedia.

Specialised delivery requirements:

Facilities and equipment in a front office are may include:
 reception desk  typewriter
 cupboard  EFTPOS machine
 chairs  reservation system
 other desks  computer system & appropriate software
 filling cabinets  credit card facilities
 telephone system  printer
 safety deposit facilities  photocopier
 appropriate filing systems  franking machine
 facsimile machine  guest phone charge facility
 luggage trolleys  wake up call facility.
 baggage tags

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Package for Hospitality Training – Conduct night audit 3
Stationery and documentation may include:
 message taking facilities  guest arrival/departure lists
 room status records  registration forms
 room cards and lists  guest accounts
 appropriate reports  travellers cheques
 reservation forms  supply of double entry and ledger journal
 various legal tender types entry paper
 charge back vouchers eg: cash vouchers,  desk diary
cheques  assorted mail
 phone directories  brochures (internal and external services
 general stationery and attractions).
 tour vouchers

2.4 Source of additional information

Sources of information may include some of the following categories:
 text books
 professional journals
 Tourism Training Australia website: www.tourismtraining.com.au
 Industry Associations – Indonesian Hotel and Restaurant Association (PHRI)
Jl. R.P. Soeroso 27 GHI (Gondangdia Lama) Jakarta 10350
Phone: (021) 310 2922
 Teacher Associations - PPPG
Jl. Raya Parung KM.22-23 Bojongsari, Sawangan – Bogor
Phone: (021) 743 1271

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Section 3
The competency
standard
3.1 Use of the competency standard
In a training situation the competency standard assists the trainer or teacher to:
 identify what trainees or students have to do
 identify what trainees or students have already done
 check trainees’ or students’ progress
 ensure that all elements and performance criteria in training and assessing are
covered.

3.2 Competency standard:

UNIT ITHHBFOC08AES CONDUCT NIGHT AUDIT

UNIT DESCRIPTOR This unit deals with the skills and knowledge required to audit
financial procedures in a front office context. This unit equates
to general skills unit ITHHGFA03AES – Audit financial
procedures.

ELEMENTS PERFORMANCE CRITERIA

01 Monitor financial 1.1 Transactions are checked in accordance with
procedures enterprise procedures.
1.2 Transactions are accurately balanced.
1.3 Balances prepared by others are checked in
accordance with enterprise procedures.
1.4 Financial systems are implemented and controlled
in accordance with enterprise procedures.
1.5 Systems are monitored and input provided to
appropriate management on possible
improvements.
1.6 Discrepancies are identified and resolved according
to level of responsibility.
02 Complete financial 2.1 Routine reports are accurately completed within
reports designated timelines.
2.2 Reports are promptly forwarded to the appropriate
person/department.

RANGE OF VARIABLES
1. This unit applies to all tourism and hospitality sectors.
2. Transactions and financial/statistical reports may relate to:
2.1 daily, weekly, monthly transactions and reports
2.2 break up by department
2.3 occupancy
2.4 sales performance
2.5 commission earnings
2.6 sales returns
2.7 commercial account activity
2.8 foreign currency activity
2.9 all types of payment
3. Financial systems may include, but are not limited to systems for:
3.1 petty cash
3.2 floats
3.3 debtor control
3.4 banking procedures

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 EVIDENCE GUIDE
1. Underpinning skills and knowledge
To demonstrate competence, evidence of skills and knowledge in the following
areas is required:
a. typical financial control processes and procedures as they apply to front
office operations
b. auditing and financial reporting processes (both internal and external)
c. importance of auditing and reporting processes in overall financial
management of an establishment.
2. Context of assessment
2.1 This unit may be assessed on or off-the-job. Assessment should include
practical demonstration either in the workplace or through a simulation. This
should be supported by a range of methods to assess underpinning
knowledge.
3. Critical aspects of assessment
3.1 Assessment should include a demonstrated ability to accurately conduct a
night audit and provide timely reports on financial procedures. Accuracy must
be demonstrated on more than one occasion. This should be supported by a
demonstrated understanding of how the editing process impacts on overall.
4. Linkages to other units
4.1 There is a strong link between this unit and the following units:
a. ITHHBFOCO03AES Provide accommodation reception
services
b. THHBFOCO04A Maintain financial records
4.2 Combined training and assessment is recommended
4.3 There is also a link between this unit and the unit ITHHGFA04AES Prepare
financial statements.

KEY COMPETENCIES IN LEVEL KEY COMPETENCIES IN THIS LEVEL

THIS UNIT UNIT

Collecting, Organising and 2 Using Mathematical Ideas and 2

Analysing Information Techniques

Communicating Ideas and 1 Solving Problems 1

Information

Planning and Organising 1 Using Technology 1

Activities

Working with Others and in 1

Teams

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Section 4
Delivery strategy
4.1 The content plan
Note: In delivering the training below, teachers, trainers, trainees, students and assessors ensure compliance with full
details contained in the competency standard.
Element and Range of Variables Additional Content Training Topics Activity Visual
Performance Criteria
01. Monitor financial This unit applies to all
procedures. tourism and hospitality
sectors.
1.1. Transactions are checked Registration cards Checking transaction Pre OHT 1 &
in accordance with Guest bills documents. Dis HO 1
enterprise procedures.
1.2. Transaction are accurately Transaction and Financial Balance sheet: Balancing transactions. Pre OHT 2 &
balanced. Reports.  manual Dis HO 2
 computerised.
1.3. Balances prepared by Transaction and Financial Sales Reports Checking reports and balance Pre OHT 3 &
others are checked in Reports. sheets. Dis HO 3
accordance with
enterprise procedures. Cashiering activity. Pre OHT 4 &
HO 4

1.4. Financial systems are Financial Systems. Room sales reports Financial systems. Pre OHT 5 &
implemented and Nite auditor reports HO 5
controlled in accordance
with enterprise
procedures.
1.5. System are monitored and Allowance reports Monitoring and reporting. Pre OHT 6 &
input to appropriate HO 6
management on possible
improvements.
1.6. Discrepancies are Transactions and financial Income statement. Discrepancies procedures. Pre OHT 7 &
identified and resolved reports. HO 7
according to level
responsibility.

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 Element and Range of Variables Additional Content Training Topics Activity Visual
Performance Criteria
02. Compile financial
reports.
2.1 Routine reports and Transactions and financial Summary of sales reports. Completing financial reports: OHT 8 &
accurate completed reports.  accuracy HO 8
within designated  timelines
timelines.  distributions.

2.2 Report are promptly Transactions and financial Night auditor report. Distributing reports. OHT 9 &
forwarded to the reports. HO 9
appropriate
person/department.

Legend:
Brainstorm – B Guest Speaker – GS Project – Pro
Case Study – CS Hand Out – HO Questioning – Q
Demonstration – Dem Multimedia – MM Role Play – RP
Discussion – Dis Overhead Transparency – OHT Research – R
Excursion – Ex Practical Application – PA Simulation – S
Group Work – GW Presentation – Pre Video – V

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 4.2 How to teach the competency standard
What skills, knowledge and
attitude do I want the trainee
or student to have?
Checking transaction documents
How will I transfer the skills, knowledge and attitude to the trainee or student?
Trainer or teacher to show, give and discuss OHT 1 and Handout 1 [Checking transaction documents].
Trainer or teacher to give examples and to demonstrate the checking procedures.
Trainees or students to do practical application of checking transaction document supplied by the trainer or
teacher.

Balancing transaction Trainer or teacher to show, give and discuss OHT 2 and Handout 2 [Balancing transactions].

Checking report and list of balances Trainer or teacher to show, give and discuss OHT 3 and Handout 3 [Checking report and balance sheet].

Cashiering activity Trainer or teacher to show, give and discuss OHT 4 and Handout 4 [Cashiering activity].

Financial system Trainer or teacher o show, give and discuss OHT 5 and Handout [Financial system].

Monitoring and reporting Trainer to show, give and discuss OHT 6 and Handout 6 [Monitoring and reporting].
Trainees or students to complete simple exercises given by the trainer e.g. How the total of the balance
forwarded is achieved.

Discrepancy procedures Trainer or teacher to show, give and discuss OHT 7 and Handout 7 [Discrepancies procedures].

Completing financial reports Trainer or teacher to show, give and discuss OHT 8 and Handout 8 [Completing financial reports].

Distributing reports Trainer or teacher to show, give and discuss OHT 9 and Handout 9 [Distributing reports].

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4.3 Support materials
(Overhead transparencies/
Handouts)
 OHT 1 & HO 1

Checking transaction documents

To prepare the night audit it is necessary to

read and check the following:

 room revenue

 food and beverage sales

 laundry sales

 drug store

 miscellaneous charge

 paid-out

 total debit and total credit

 front office cashier report.

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 OHT 2 & HO 2

Balancing transactions

The following applies to the checking of all

transactions:

a. Department key credit:

 paid-out cashier

 paid front office cashier.

b. Department key rebate:

 see list of voucher rebate.

c. Miscellaneous credit:

 pick-up from list of voucher miscellaneous

credit.

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 HO 3

Checking report and balance sheet

1. Room sales recapitulation sheet.

2. Summary of:
 food sales
 beverage sales
 room service sales
 banquet sales
 drug store sales
 service charges and tax for outlet sales.

3. List of voucher laundry.

4. List of voucher, transportation, telephone and

other.

5. Paid-out.

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 OHT 4 & HO 4

Cashiering activity

The responsibilities of the cashier:

 to prepare the guest bill

 to receive payment

 to transmit the balance of the money received

 to pay out money

 to close the bill.

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 OHT 5 & HO 5

Financial system

Procedure for checking vouchers:

1. Separate all of the vouchers into their
respective departments.
2. Consider each department’s voucher.
3. After verifying each of the corrections with the
departments they affect, total the corrected
vouchers on an adding machine.
4. Re-check the vouchers for confirmation of
corrections.
5. If the tape, does not agree with either figure,
check to find the error before proceeding.
6. In a computerised system, revised individual
reports can be printed after the correction and
adjustments have been made.

These procedures can be different according to the

standard operating procedures of each company or
enterprise.

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 OHT 6 & HO 6

Monitoring and reporting

1. The balance brought forward is compared with the

balance forwarded of the transcript.
2. The total of the room sales is compared with the
room count sheet (room charges are checked in
detail with the room rack).
3. The total of the bar sales is compared with the total
charges reported by the bar cashiers.
4. The total of the restaurant sales is compared with
the total charges reported by the restaurant
cashier.
5. The total of the laundry is compared with the totals
appearing in the sales journal of these
departments.
6. The total of the cash disbursements is compared
with the total cash payments recorded on the
front office cash sheet.
7. The total charge is compared with the sum of the
totals of all proceeding columns.
8. The total of the cash charge is compared with the
receipts recorded on the front office cash sheet.
9. The total of the allowances is compared with the
total of the allowance vouchers made out during
the day.
10. The total of the balance forwarded is proved by
taking the difference between the totals of the
debit and credit columns.

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 OHT 7 & HO 7

Discrepancies procedure

Complimentary rate
A room provided to the guest at no charge. This is
normally done as a promotion of business and/or
goodwill:
 procedure, must be approved by general
manager/front office manager
 reduced off total room sales.

Late charge
A charge sale, posted after the guest has checked
out, that required a late charge billing:
 responsibility of front office cashier and outlet
cashier
 first, before closing bill the front office cashier
checks with the outlet cashier
 and recheck to expedition book.

Sleep-Out
A hotel guest who sleeps out of the Hotel, but the
room charges are continued until date of departure
unless an agreement has been pre-arranged for the
period of sleep-out to be charged at a lesser rate or
not charged.

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 OHT 8 & HO 8

Completing financial reports

Daily sales report:

 room occupied % ( to day, to date)
 name of outlet sales
 number of seats
 number of covers to day, to date
 average sales per cover to day
 average sales per cover to date
 seats turn over to day
 seats turn over to date.

Night auditor report:

 outlet sales
 charge sales
 total credit
 cash collected
 balance.

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 OHT 9 & HO 9

Distributing reports

The daily Sales Reports are signed by the Income

Auditor and then approved by Accounting Manager
before being distributed to the following:

 general manager

 executive assistant manager

 food and beverage manager

 front office manager

 accounting manager

 marketing manager.

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Section 5
Assessment
5.1 Workplace assessment issues

5.1.1 Workplace assessment

Assessment is the process of collecting evidence and making judgements on progress

towards satisfying the performance criteria set out in the competency standard. At the
appropriate point, judgement is made as to whether competence has been achieved.
Assessment identifies the achievements of the trainee rather than relating the performance of
the trainee to other trainees.

5.1.2 Competent

Ask yourself the question, “what does an employee really need to be able to do?” The
answer to this question will tell you what we mean by the word “competent”. To be competent
in a work related skill implies that the person is able to:
 perform at an acceptable level of skill
 organise the required tasks
 respond and react appropriately when things go wrong
 fulfil a role in the scheme of things at work
 transfer skills and knowledge to new situations.

When you assess this competency you must take into account all of the above issues to
reflect the real nature of work.

5.1.3 Recognition of current competence

An integrated national assessment principle provides for the recognition of current

competencies regardless of where they have been acquired. Assessment recognises that
individuals can achieve competence in a variety of ways:
 prior qualifications
 informal learning.

Recognition of current competence gathers evidence to assess an individual against

competency standards in order to determine whether they have achieved the required
competence for a job role or for recognition for a formal qualification. The assessment of
recognition of current competence is undertaken by industry certified workplace assessor.

5.1.4 Assessors

In workplace situations, an industry certified assessor would determined whether a worker

was competent to undertake the tasks entailed by this unit of competency. If you are certified
to assess this unit, then you may choose from the methods offered in this guide, or develop
your own to conduct assessment. Assessors must look at the evidence guides in the
competency standards before arriving at the assessment methods to use.

5.2 Underpinning skills and knowledge

5.2.1 Assessment of underpinning skills and knowledge

Evidence should include a demonstrated ability to correctly explain and apply CBT principles
and practices in the hospitality industry.

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You must now assess your trainee’s underpinning skills and knowledge. This section must be
completed before you go on to the next section. Underpinning skills and knowledge for
competency standard are:
a. typical financial control processes and procedures as they apply to front office
operations
b. auditing and financial reporting processes (both internal and external)
c. importance of auditing and reporting processes in overall financial management of an
establishment.

Should your trainees or students not have the underpinning skills and knowledge required,
you must ensure that you deliver this material before you progress to the next section.

This training may be delivered through a variety of activities including:

 theory/practical session
 workplace observation
 workplace training
 questioning – oral/written
 role play
 project work/case study.

5.2.2 Examples of assessment tasks

Use these tasks to determine if your trainees have the necessary underpinning skills and
knowledge. The table below can be used to record the result of each student and what further
training is needed.

Assessment tasks Yes No Further training

needed

What is the purpose of night audit in an

accommodation establishment?

When and how does night audit generally take

place?

How does night audit apply in a smaller

establishment?

What records/reports are produced by the person

undertaking the auditing role, why are they
required and by whom?

5.3 Suggested assessment for Conduct night audit

The following pages list some of the methods that can be used to assess this competency.
The proposed assessments have been designed to address each element, performance
criteria and underpinning skills and knowledge for the competency.

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Results of a successful
assessment should indicate
sufficient and relevant
knowledge and understanding to
be able to infer competence.
Therefore the trainee is assessed
as either competent /
competence to be achieved.
Examples of assessment results
sheets are included in Appendix
1 and 2.

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 Evidence gathering methods

Assessment of practical demonstration in the workplace may include observation of the trainee:
 undertaking night audit processes
 verifying transactions with a colleague.

Third party/documentary evidence may include:

 peer or supervisor report (written or oral)
 copies of financial reports completed by the candidate
 details of previous training, work experience
 copies of working documentation used by the candidate in checking transactions
 copies of communication to other departments created by the candidate.

Oral questions or some form of written assessment/project would be useful to determine underpinning knowledge such as:
 typical financial control processes and procedures in front office operations
 internal and external auditing and financial reporting processes
 the role of auditing and reporting in the overall financial management of an establishment.

In off-the job-assessment, simulated activities could be used to allow the trainee to provide evidence of skills through practical
demonstration:
 auditing of a set of supplied accounts on a simulated system where discrepancies occur
 preparation of reports on occupancy rates, room rates and average rate per guest from supplied data.

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 Sample role plays, case studies, projects On-the-Job Off-the- Job

1. You are supplied with a set of guest accounts for a specified trading period. Undertake the auditing process,
identifying and recording any discrepancies in accordance with the required procedure. In addition, prepare a
report for the period that details the occupancy rate, the average room rate and the average rate per guest.

2. You work in a large hotel as a night auditor. You complain to management that lost of discrepancies are
appearing in accounts and explain that you feel this due to a lack of understanding of the importance of
accuracy and the wider auditing and financial reporting process. Your supervisor/manager suggests you brief
your colleagues to enhance their understanding of the situation. What would you say?

Questions On-the-Job Off-the-Job

Questioning should focus on:

1. Techniques and processes
 What process would a night auditor use to check daily transactions from a specified range of departments?
 How would you produce an occupancy report?

2. Organisation and planning

 Describe a logical procedure for completing the auditing process.

3. Communication with others

 What issues might a person performing the auditing role need to discuss with management or other
colleagues?

4. Problem solving
 What would you do if you found multiple serious discrepancies in a set of accounts?

5. Health and safety

 What security requirements might apply to documents used in the auditing process?

Package for Hospitality Training – Conduct night audit 21

Appendices
 Appendix 1

Competency assessment result

Unit code: ITHHBFOC08AEA Title: Conduct night audit

Trainee or student name:

Assessor name:

The Trainee was assessed as: Competent 

Competency to be achieved 

Feedback to trainee

Signatures

The trainee has been informed of the Signature of assessor:

assessment result and the reasons for
the decision

Date:

I have been informed of the Signature of trainee:

assessment result and the reasons for
the decision

Date:

Package for Hospitality Training – Conduct night audit Appendix 1 - Page 1

 Appendix 2

Group trainee or student assessment record

Unit code: ITHHBFOC08AEA Title: Conduct night audit

Group:

Assessor name:

Trainee name Competent Competency

to be
achieved

Package for Hospitality Training – Conduct night audit Appendix 2 - Page 1

 Appendix 3

List of overheads and handouts

Overhead Handout Title

number number
(OHT) (HO)
1 1 Checking transaction documents

2 2 Balancing transactions

3 3 Checking report and balance

sheet

4 4 Cashiering activity

5 5 Financial system

6 6 Monitoring and reporting

7 7 Discrepancies procedures

8 8 Completing financial reports

9 9 Distributing reports

Package for Hospitality Training – Conduct night audit Appendix 3 - Page 1

 Appendix 4

Trainee or Student Evaluation Sheet

Unit code: ITHHBFOC08AEA Title: Conduct night audit

Agree Don’t Disagree Doesn’t

The following statements are about the competency
know apply
you have just completed. Please tick the appropriate
box.
1. There was too much in this competency to
cover without rushing.    
2. Most of the competency seemed relevant to me.
   
3. The competency was at the right level for me.
   
4. I got enough help from my trainer.
   
5. The amount of activities was sufficient.
   
6. The competency allowed me to use my own
initiative.    
7. My training was well organised.
   
8. My trainer had time to answer my questions.
   
9. I understood how I was going to be assessed.
   
10. I was given enough time to practice.
   
11. My trainer feedback was useful.
   
12. Enough equipment was available and it worked
well.    
13. The activities were too hard for me.
   

The best things about this unit were

The worst things about this unit were

The things you should change in this unit are

Package for Hospitality Training – Conduct night audit Appendix 4 - Page 1

 Appendix 5

Hotel and Restaurant Materials

Amendment List

Unit code: ITHHBFOC08AEM

Unit title: Conduct night audit

Example:

No Amendment Version Page Line Amender Date

number number number initials completed

1. Replace ‘garish’ into ‘garnishes’ 34 5 WW 12 Mar. 02

No Amendment Version Page Line Amender Date

number number number initials completed

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

Package for Hospitality Training – Conduct night audit Appendix 5 - Page 1