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The goals of the "Front Office Operations and Auditing Workbook," Second Edition have evolved over the years. The workbook begins with exercises to provide the user with a clearer insight into front office and guest accounting and operations. This is accomplished by having the student begin by performing a simple, manual audit of the guest accounts receivable. In the first section, the student performs an entire day's front office transactions before beginning the audit itself. The preliminary front office guest management part of the exercise should put front office accounting operations into cycled perspective. The "computer" section of this book is designed to illustrate how front office operations flow from the manual foundation which we have laid in the context of an actual property management system. This section helps students understand that the primary goal is to provide guests with excellent, quick service and the hotel with accurate records. In order to help provide tools for constant quality management and guest services, this latest edition contains an entirely new section on operational auditing in the front office and for guest services. This new section on front office operational auditing can serve many purposes. Most importantly, it aids the student in getting an overview of how the functions they read about in their textbook are actually applied and evaluated. With the addition of the operational auditing section, the "Front Office Operations and Auditing Workbook," Second Edition goes well beyond traditional accounts receivable and income auditing.

As auditing shifts from an outsourced function to a cornerstone of internal control, audit directors need an updated manual that reflects the radical changes the internal audit profession recently experienced in order to establish efficient processes for conducting successful audits. Managing the Audit Function, Third Edition, provides a blueprint for the creation of an effective procedures manual for an internal audit department. A new chapter defines internal control, risk assessment, control strategies, and malicious activities. This subject should be studied and understood not only by internal auditors but by all managers and board members as well. The recent developments with accounting irregularities demonstrated a clear need for an education on the complex subject of internal control. By implementing the methods recommended in Cangemi and Singleton s authoritative guide, auditors can play an integral role in improving overall corporate performance. Among other services, the Third Edition: Provides a discussion of what world-class audit departments are doing with Baldridge criteria, balanced scorecard, and other continuous improvement techniques< / LI> Contains unique matrices that describe each component of the audit function in detail, from administration to performance to reporting Includes standards for information systems auditing Offers a discussion of quality assurance and marketing Delivers a new section on the internal control system, which includes models, tools, and techniques, that should be read by all senior management and board members By following the manual, auditors can ensure that they are following the guidelines for internal controlthat both the Foreign Corrupt Services Act and the Committee of Sponsoring Organizations (COSO) require. The authors also present a sample procedures manual on an available Web site: www.wiley.com/go/audit manual.

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