1.

What makes sure that the waiter/waitress got the customers orders
correctly?
a. Internal Control: Clearly repeat the customers order until the
waiter/waitress is satisfied of the agreement they have reached.
b. Test of Control: Observe whether the waiter/waitress repeated the
customers order clearly and made sure that even the customer is
satisfied with how they agreed upon his/her order. In the event wherein
the waiter/waitress took much time to understand the customers
order, then he/she should try to adjust. If the waiter/waitress fails to
attain a crystal clear agreement with the customer, then he/she shall
2. What makes sure that the cashier inputs the correct order in the POS
machine?
a. Internal Control: The input of the order shouldnt be done in a rush. In
addition, there should be a duplicate copy of the customers order in
the POS in order to determine whose fault it was in relaying the
erroneous order.
b. Test of Control:
3. What makes sure that the orders from the bar and the kitchen dont mix up?
a. Internal Control: The order slips should be color coded. Order slips to
be given to the bar and the kitchen should be distinguished using
different colors.
4. What makes sure that the monitoring of business operations will be
appropriately performed?
a. Internal Control: The manager should create a short report of the days
business operations at the end of his/her first-hand monitoring period.
This should also be handwritten and duly dated.
5. What makes sure that the customers get what they ordered?
a. Internal Control: Their floor plan in the POS should include features
wherein a table will turn red when it has lapsed the time allotted. This
doesnt only ensure serving the customers, but it also encourages the
business to be prompt in doing so.
6. What makes sure that further orders of customers will be appropriately
handled?
a. Internal Control: The waiter/waitress who took their orders should
constantly keep watch of their table in order to be alert of their
customers requests.
7. What makes sure that the actual cash on hand matches the cash from sales
invoices?
a. Internal Control: A cash count should be done at the end of the
cashiers shift. The cash count should be done by the cashier at the
close supervision of the supervisor.
8. What makes sure that the cashier will do the cash count correctly?
a. Internal Control: The cash count should be done at the close
supervision of the supervisor. After the cash count, the printed list of all
sales invoices should be duly signed by the supervisor.
9. What makes sure that the money in the vault will not be pilfered?

a. Internal Control: The key to the vault should be held by the owner only.
10.What makes sure that the cash in the vault will be correctly deposited in the
bank?
a. Internal Control: At the end of the day, the supervisor should hand over
to the owner the duly signed printed list of sales invoices. The
supervisor should then count the cash in the vault at the presence of
the owner. Subsequently, the owner shall be responsible for depositing
the loot in the bank.
11.What makes sure that the monitoring of business operations will be
performed if the supervisor is absent?
a. Internal Control: It will become the responsibility of the assistant
supervisor to monitor the business operations. If the assistant
supervisor is likewise absent, the owner shall do it firsthand or entrust
it to a family member.
12.What makes sure that the customers will pay up for their orders?
a. Internal Control: In case of a customers disability to pay, the
supervisor shall ask to keep the customers valid ID until the customer
returns and pays his/her debt. The supervisor should also make sure to
ask for the customers current contact information for follow-up
purposes.
13.What makes sure that the money in the vault will be properly accounted?
a. Ha?
14.What makes sure that all the cash from the register will be put in the vault?
a. Internal Control: After the supervisor signs the printed list of sales
invoices, he/she shall also monitor the cashiers deposit of the cash in
the vault.
15.What makes sure that the senior customers will be appropriately discounted?
a. Internal Control: Upon presenting a valid Senior Citizens ID, the
cashier shall call for the supervisor to input the customers discount.
16.What makes sure that the customers will not receive faulted orders from the
previous customers?
a. Internal Control: After a customer leaves the restaurant, the cashier
should also delete the records on that certain table.
17.What makes sure that the faulted orders will be correctly accounted for?
a. Internal Control: The supervisor will be responsible for
18.What makes sure that the cashier could not easily keep money from the cash
register.
a. Internal Control: The cash drawer shall open only during the sale of a
product. It shall not be opened during botbot rka
19.What makes sure that the earnings for the whole day period matches the
records?
a. Internal Control: After the end of each cashiers shift, there should be a
cash count of the money subject to the observation of their supervisor.
A reconciliation of the cash on hand and the cash per books should be
done, if possible, after the end of the cashiers shift.
20.What makes sure that the cash shortage/ overage will be properly accounted?

a. Internal Control: In case of cash shortage, it will be the cashiers

responsibility to cover up for the deficiency. This is to avoid fraudulent
acts during their shifts. When the supervisor witnesses a cash overage
during the cash count, then the supervisor should properly list the
excess cash and it should be duly signed by both the supervisor and
the cashier.
21.What makes sure that the multiple orders from only one table will be properly
handled?
a.
22. What makes sure that the inventory will not be manipulated?
a. Internal Control: The ingredients shall be limited to the use of the cook
only. In the case of products on display, certain employees shall be
stationed and shall be held responsible for the products.
23.What makes sure that the inventory bought will be properly accounted?
24.What makes sure that the cashier will not get any unrecorded food inventory?
25.What makes sure that any bad elements will not ransack the premises?
a. Internal Control: A security guard shall be stationed at the entrance in
order to regulate the entry of customers.