The Road To Recovery after Covid-19 and Need for Internal Audits
Reconsidering Fraud Threats and Risks in Hospitality As hotels pivot from the reaction phase to the establishment of new operational baselines, internal auditors continue to adapt their assessments and audit plans. This requires that internal auditors focus on hotel’s changing risk profile, resulting in the reprioritization of their original fraud assessments. Not only does the risk assessment involve postponing audits; it also involves providing audit services for new and em