General Controls

1. Access Control:
   • Physical Access: Secure access to the server room, which should be locked and restricted to authorized personnel only. Since the server is next to the operations manager’s office, implementing biometric or card-based access for additional security is advisable.
   • Logical Access: Staff should be assigned unique usernames and strong passwords, with different access levels according to their roles. Only authorized personnel should access sensitive financial and occupancy data.
2. Data Backup and Recovery:
   • Regular backups of critical data, including guest information, financial transactions, and occupancy records, should be scheduled. Backups must be stored in a secure, off-site location to ensure recovery in the event of system failure.
   • A disaster recovery plan should be established, outlining procedures for restoring data and systems after incidents such as server crashes or data breaches.
3. Server and Network Security:
   • Install firewalls and antivirus software to protect the server from external attacks and malware. The network should be segmented to prevent unauthorized access to sensitive data, isolating guest networks from staff networks.
   • Regular vulnerability assessments and penetration testing should be performed to identify and mitigate security weaknesses in the system.
4. Audit Trails:
   • Enable logging and tracking of user activities within the system. This will help monitor access and detect unauthorized modifications to data or system settings.
   • Audit logs should be regularly reviewed by IT management to identify suspicious activity and verify that data integrity is maintained.
5. Training and IT Staff Support:
   • Regular training sessions should be conducted to ensure that employees understand the importance of data security, access control, and how to use the computerized system effectively.
   • The hotel should consider extending the IT support beyond the initial three-month period by either retaining a member of the IT company or hiring an in-house IT specialist to manage ongoing technical issues and provide support.

Application Controls

1. Input Controls:
   • Set up validation checks to ensure data accuracy during input. For example, customer check-in and check-out times should be automatically captured, and system prompts can verify the accuracy of billing entries.
   • Develop controls to validate occupancy rates and ensure they align with the turnover figures. Any discrepancies should be flagged and investigated.
2. Processing Controls:
   • Implement controls that verify calculations within the billing and occupancy systems. For instance, room rates, taxes, and service charges should be automatically calculated, minimizing human error in financial data.
   • Automated reconciliation of room occupancy with billing records should be established to identify inconsistencies in occupancy rates and revenue data.
3. Output Controls:
   • Generate periodic reports on occupancy rates, revenue, and customer billing, which should be reviewed by management for accuracy and consistency with expectations.
   • Develop exception reports that highlight unusual transactions or discrepancies in financial and occupancy data, enabling timely investigation.
4. User Interface and Navigation Controls:
   • Ensure that the system interface is user-friendly and that employees can easily navigate functions without confusion. Clear on-screen prompts and messages should guide employees through tasks to prevent errors.
   • Limit access to certain system functions based on user roles. For example, only accounting staff should be able to access financial reports, while front desk staff may only view check-in and check-out details.
5. Error Handling and Recovery:
   • Set up automatic error-detection mechanisms within the system. For example, if a room occupancy rate does not match the recorded revenue, an error message should prompt the user to investigate and correct the issue.
   • Ensure that error logs are maintained for management review, identifying frequent system errors that may indicate a need for further training or system adjustments.

Summary of Controls Implementation

Implementing these general and application controls will enhance the hotel’s system security, data accuracy, and operational efficiency. With strong access, data security, and processing controls in place, the hotel can ensure that financial records and occupancy data are reliable. Additionally, these controls will help mitigate risks associated with IT system reliance, ensuring compliance with accounting and auditing standards, and addressing any discrepancies between occupancy rates and revenue figures in a timely manner.