The National Restaurant Association estimates that the typical independent restaurant loses up to 4%-5% of their sales each year to fraud and theft, most of which is committed by employees.

One reason independent restaurants are often susceptible to fraud and theft is because employees perceive they can get away with it. Employees are "much less" likely to steal from their employer if they believe they will be caught.

The purpose of internal controls in a restaurant is to increase the actual and, just as important, the "perceived" likelihood that fraud or theft against the company by an employee or an outsider will be discovered.

The Restaurant Internal Control Checklist will provide you with a the essential internal controls every independent restaurant owner should consider.

Our Restaurant Internal Control Checklist  is divided into 3 parts;

• Cash Controls Lists essential controls pertaining to handling cash receipts and deposits by servers, cashiers, bartenders, managers and bookkeepers..

• Accounting & Financial Controls Identifies key internal controls in the areas of financial statements, accounting processes and bookkeeping tasks.

• Purchasing Controls Focuses on the ordering, purchasing and receiving functions.

This checklist is downloadable in Microsoft Excel® file format.