Question 2

a) Define the term Internal Control and identify the control environment and control procedures at ASH Muscat.(3) (Word count- 300 +/- 10 %)

b) Explain the objectives of internal controls and discuss how could ASH Muscat will enhance the operations by having strong internal controls. (3) (Word count- 300 +/- 10 %)

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

1. Preventive controls 2. Detective controls 3. Mandatory controls 4. Application controls

d) Suggest and explain THREE control procedures for ASH Muscat for Internal controls.(5

Purchasing of Kitchen Supplies

At ASH Muscat, fine dining is a calling. From restaurants, Catering and Room Service offering abundance of choices for guests. Live cooking, wood fired oven and show stations are just the way we do it. ASH Muscat has the best Italian restaurant in Muscat with excellent seasonal menus. Finest and freshest products are available with the essence of authentic Italian cooking. ASH Muscats award-winning food theatre serves international fare and also specializes in Arabic cuisine. A relaxed setting overlooking the hotels 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 Muscats senior management encourages ethical business practices and urge all employees to follow rules and regulations.

ASH customers are fully satisfied with the company kitchen operations, hence no disruptions for meal services. Kitchen equipment are highly modernized and annual maintenance are in place. Only the competent kitchen staff will be employed to safeguard the equipment. Purchases of kitchen supplies are well recorded and keeping at the custody of Head of Kitchen Operation. Usage of kitchen supplies will measure accurately to record correct operational costs. At the end of very serving session, cost records of kitchen operations will file at finance department as a company policy.