At ASH LLC, fine dining is a calling. From restaurants, Catering and Room Service offer an abundance of choices for guests. Live cooking, wood-fired oven,s and show stations are just the way we do it. ASH LLC has the best Italian restaurant in the Sultanate with excellent seasonal menus. The finest and freshest products are available with the essence of authentic Italian cooking. ASH LLC’s award-winning food theatre serves international fare and also specializes in Arabic cuisine. A relaxed setting overlooking the hotel's garden offers both buffet and a la carte menu options presented by a team of culinary experts. Guests can select from a range of salads, soups, and starters on the buffet, and then take a pick from an a la carte menu featuring a selection of sumptuous steaks, specialty game meats, and freshly caught seafood. To maintain all these quality of services, ASH LLC’s senior management encourages ethical business practices and urges all employees to follow rules and regulations. ASH customers are fully satisfied with the company's kitchen operations, hence no disruptions for meal services. Kitchen equipment is highly modernized and annual maintenance is in place. Only competent kitchen staff will be employed to safeguard the equipment. Purchases of kitchen supplies are well recorded and kept at the custody of “Head of Kitchen Operation’. Usage of kitchen supplies will measure accurately to record correct operational costs. At the end of every service session, cost records of kitchen operations will file at the finance department as a company policy.

Question

a) Define the term “Internal Control” (ICs) and explain how ICs are important to ASH LLC as a SME in the Sultanate . (Word count- 300 +/- 10 %) Hint: Teaching Nexus must be referred.

b) Explain the objectives of internal controls and discuss how could ASH LLC will enhance the operations by having strong internal controls.

c) Identify and explain the following types of internal controls at ASH LLC.(4) (Word count- 800 +/- 10 %)

1. Preventive controls

2. Detective controls

3. Mandatory controls

d) According to the given teaching nexus, explain the relevancy of ‘Components of Internal Control: A Brief Literature Review’ at ASH LLC’s kitchen operations

(3) (Word count- 300 +/- 10 %) c) Identify and explain the following types of internal controls at ASH LLC.

(4) (Word count- 800 +/- 10 %)

1. Preventive controls 

2. Detective controls 

3. Mandatory controls