Analysis of Internal Control Over Revenue at Hotel X
DOI:
https://doi.org/10.55927/esa.v5i5.28Keywords:
Internal Control, COSO Framework, Cash Revenue, Income Audit, Hospitality IndustryAbstract
This study aims to analyze the implementation of internal controls over revenue at Hotel X based on the (COSO, 2013) framework. The study employed a qualitative descriptive method through interviews, observantions, and documentation involving the Income Auditor, General Cashier, and Assistant Financial Controller. The analysis focused on the five COSO components in managing cash revenue, particularly related cash shortfalls and overages. The findings indicate that internal controls have been implemented, however improvements are still required, particulary in risk assessment and internal communication. This study provides insights for hotel management to strengthen the effectiveness of internal controls over cash revenue.
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