Narrative The revenue process begins when a customer walks into the restaurant. The customer is greeted, seated, and given menus. The server then makes an introduction and takes the customer's order. The restaurant uses POS (Point-of-Sale) Software for its operations, which is accessed using a touch screen computer terminal. To begin the order entry process, the server must access the POS Software using his/her ID code. Once access is gained, the server will then enter the customer's food order, which is sent electronically to the kitchen staff via the POS Software system. The POS Software terminal in the kitchen prints the Food Order Ticket and the cooks make the food. When the food is plated it needs to be approved by both the kitchen staff and server for accuracy, using the Food Order Ticket as a means of verification. After verification, the food is delivered to the customer and the kitchen staff punches the Food Order Ticket into the Food Order Ticket Stack (this stack consists of food order tickets from the entire shift). When the customer has finished their food, they request the bill. Once again the server accesses the POS Software using their ID code. Once access gained, the server prints the bill and delivers it to the customer. After reviewing the bill, the customer gives their credit card to the server who then swipes it in the POS Software terminal (after accessing it using their ID code). Once payment is approved, the server prints 2 receipts; one for the customer to keep and one that needs to be signed for the restaurant. The server delivers both receipts to the customer. The customer writes in a tip on the receipt, adds up the total, and signs it. After the customer leaves, the server retrieves the restaurant's Signed Receipt, enters the tip and total information into the POS Software (after accessing it using their ID code), and stores the receipt in a locked box within the terminal where the Signed Receipt Stack is held. Similar to the Food Order Ticket Stack, The Signed Receipt Stack consists of the all the signed receipts from the shift At the end of the shift, management performs end-of-shift procedures. Management accesses the POS Software using their ID code and prints off the Total Shift Tally, which he she uses as a record of the entire shift's operations. Management then gathers the Food Order Ticket Stack and the Signed Receipt Stack and reconciles the documents. After reconciliation, management initiates an electronic deposit to their bank account, transferring funds from the customer's credit cards to the restaurant's bank account. **Notes from the Auditor Concerning the Narrative and Flowchart** The procedures listed above and in the flowcharts serve as a basic foundation for the restaurant's service operations. The restaurant employs roughly 70 people and the operations that take place during a typical shift are much more complex. Credit card payment was used as the primary means for payment because approximately 90-95% of the restaurant's customers pay using this method