Auditing the Food and Beverage Operation
An Operational Audit Approach
Press Release
Hans Steiniger, Certified Public Accountant, Certified Internal Auditor
 
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Contact: Shawn Street - Public Relations
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PublishAmerica Presents Auditing the Food & Beverage Operation by Hans L. Steiniger, Certified Public Accountant, Certified Internal Auditor
 

Frederick, MD January 8, 2008 -- PublishAmerica is proud to present Auditing the Food & Beverage Operation : An Operational Audit Approach: Volume I by Hans L. Steiniger, Certified Public Accountant, Certified Internal Auditor of Lancaster, NY.

Operational auditing goes beyond attesting to the fairness of financial statements.  The reader will learn to make significant contributions to the food and beverage operation's profitability by auditing for efficiency and making recommendations the help management reduce costs and increase revenues.  It is an exciting aspect of auditing that makes the auditor feel he has made a real difference to the success of the operation.

While reading the book, the student will follow Aimee Stone, a senior auditor, as she conducts an audit of Jenny's Cafe, a full service restaurant and bar.  The student will discover the types of audit deficiencies that auditors uncover in typical food and beverage operational audits as Aimee audits all aspects of Jenny's Cafe, including cash, warehouse operations, bar operations, sales, inventories menu costing kitchen operations, and other areas.  Finally the student will learn to write an effective audit report with solid management recommendations.

Hans L. Steiniger is a Certified Public Accountant and a Certified Internal Auditor.  He graduated with an MBA from the State University of New York at Buffalo and a BS from Canisius College.  Hans has worked for Delaware North Companies, a premier F& B company, for twenty-nine years in auditing, accounting and training.

PublishAmerica is the home of 25,000 talented authors.  PublishAmerica is a traditional publishing company whose primary goal is to encourage and promote the works of new, previously undiscovered writers.  Like more mainstream publishers, PublishAmerica pays its authors advances and royalties, makes its books available in both the United States and Europe through all bookstores, and never charges any fees for its services.  PublishAmerica offers a distinctly personal, supportive alternative to vanity presses and less accessible publishers. 

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Other Press Releases:
       
 

  Local Author Writes Book on Food and Beverage Auditing

Hans Steiniger, Certified Public Accountant, Certified Internal AuditorHans Steiniger, a Lancaster resident and a Certified Internal Auditor and Certified Public Accountant, has written a book entitled Auditing the Food and Beverage Operation, An Operational Audit Approach. It is a two volume set that can be purchased through the following website:  www.auditingfoodandbeverage.com.

The work provides a separate chapter on traditional audit areas but with an emphasis on Food and Beverage auditing, as follows: Cash, Accounts Receivable, Capital Expenditures, Purchasing and Receiving, Accounts Payable and Manual Checks, Sales, Inventories, Payroll, and Human Resources. In addition, the book contains chapters on topics unique to the Food and Beverage audit, such as Food Warehouse, Bar Operations, Menu Costing, Kitchen Operations, and Information Technology and Risk Management.

The first few chapters explain how to prepare workpapers that adequately document the testing performed and index them so the auditor can readily locate specific workpapers when needed. It explains how to Plan for the Audit so the auditor has a basic knowledge of the operationís recent revenue, costs, and profitability so he is ready to begin work upon arrival. During the audit, the auditor will learn to select items for testing that result in exceptions that are meaningful to management and compel management to act on them. At the conclusion of the audit, the auditor will learn to write an internal audit report that presents findings in a manner that grabs managementís attention.

At the end of the book, there are four appendixes that provide additional information the reader will find useful. The first two appendixes summarize exceptions noted throughout the text and present those findings in a sample internal audit report. Appendixes 3 and 4 are a sample audit program and internal control questionnaire that a new auditor can use to begin an audit of a Food and Beverage operation.

Besides the chapter narrative, each chapter contains learning objectives, a chapter overview, an In Practice section, a chapter summary, and Discussion Questions and Case Studies. The In Practice section is a narrative of Aimee Stone, a senior auditor who is auditing Jennyís Cafť. It illustrates real life examples of different situations that an auditor typically encounters in an audit. This section is an introduction to some of the topics that will be discussed in the chapter and makes the task of reading the chapter more interesting and enjoyable.

Most chapters have a Segregation of Duties section. This section explains what duties need to be segregated among the different participants so that errors or fraudulent activities committed by one person are caught by a second person reviewing the work.

Throughout the book, the concepts discussed are illustrated with 143 figures that show the reader the types of forms the typical operation uses and examples of workpapers used to audit those activities. Each chapter explains the internal controls that should be in place and how the auditor can best audit those controls to ensure they work as intended.
 
 

 
 
Associate Authors Book on Auditing

Delaware North Companies associate Hans Steiniger, a certified public accountant and certified internal auditor living in the town of Lancaster, recently authored Auditing the Food & Beverage Operation: An Operational Audit Approach: Volume 1, which has been released by PublishAmerica. The book teaches readers to make significant contributions to a food and beverage operation's profitability by auditing efficiency and making recommendations that help management reduce costs and increase revenues. The book gives readers the power to make a real difference in the success of the operation. Steiniger has spent 29 years working for Delaware North in auditing, accounting and training. He graduated with a bachelor's degree from Canisius College and a masters in business administration from the University of Buffalo.
 
 



 

 

 
 
 
 
 
 
 
 
 
 
 
   
 

 

 

 

 

   

 

   
     

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