A company owns several shopping centres. The standard lease with all tenants requires that they pay a fixed rent plus a percentage of net sales. It also provides that the tenant get an audit opinion on the tenant’s reported sales figure or allow the lessor company’s internal auditor to audit the sales figure and charge them for the audit.
A tenant restaurant owner decided to have the lessor company’s internal auditor perform this service. You, as the internal auditor, have been asked by the head of the internal auditing department to verify the sales figures presented by the restaurant.
You have determined that there are 10 waiters or waitresses employed. Only food and soft drinks are served to patrons. No carry-out orders are filled. All orders are filled by the use of handwritten, prenumbered restaurant checks. All restaurant checks and the cash register tapes are retained. A record of daily sales and the general ledger are maintained by the owner.

Required:
Develop four specific objectives for the audit of the tenant restaurant and at least two audit program steps for each objective.