ty to audit each register transaction by transaction.Once control is achieved on the sales floor, the majority of problems in the back office sales audit area will take care of themselves. It is imperative, however, that a tight control on cash, as well as, gift certificates be maintained. When looking at possible hardware and/or software modifications on the sales floor, be sure to keep in mind that the back office sales audit area might benefit from having the ability to look at information in real time.After attacking the back office sales audit area and getting them lined out procedurally, things should also begin to shape up in the corporate accounting area. If the procedures pertaining to gift certificates on all three levels have been coordinated, cooperation between the different levels will be easier to foster. The gift certificate area of corporate accounting should only be in the business of procuring and dispersing gift certificates to retail stores, verifying sales audit information pertaining to the certificates, and reporting to upper management and other areas, information concerning gift certificate sales and redemption.After reasonable control over the immediate financial instability has been achieved, focus on each individual level that has been identified in the order of importance in more detail. Initially, the focus should have been on creating some security and control, clear lines of communication, consistent procedures and definite audit trails. Now the focal point should be on minute parts of each area of distress and priorities should be established to handle those items.Possible AlternativesIn the point of sale area, the general idea is “the simpler it is, the harder it is to make a mistake”. The entire POS process should be reviewed in its entirety to identify any areas that can be streamlined. After all, the shorter the line is, the happier the customer is. Can any changes be made in ha...
