What are the workflow and responsibilities of the supermarket audit department? More details, hurry!

Every step and every link of cashier operation is to make supermarkets have a good system and norms in cash management. However, if a good system is not effectively implemented, or there are no well-behaved executors, there will still be many drawbacks, especially any human negligence or fraud in cashier operation, which will affect the income of supermarkets and make all the efforts made by other staff for sales go up in smoke.

In order to find out the malpractice in cashier work in time and correct the bad habits and wrong work of cashier when performing tasks, supermarkets should set up special personnel to carry out cashier audit work; The contents of its audit work are as follows.

Spot check at cashier's desk

In order to evaluate the cashier's performance in the checkout service for customers, the auditor (or store manager) randomly checks the cashier every day. Spot check items are as follows:

Check whether the general ledger of the cash register is consistent with the paid-in amount, and log in the "Cash Register Spot Check Sheet".

Check whether the total discount of general business account is consistent with the total amount recorded in the "discount record form" of cashier counter, so as to check whether cashier gives customers too much discount privately.

Check whether the password and program settings in the cash register have been changed. In order to avoid the cashier using the cash register to cheat.

Check whether the necessary items of each cashier are complete.

Whether the cashier's etiquette service is good.

Whether to comply with the cashier's work code.

The spot check operation of the cash register can not only evaluate the cashier's work performance, but also check whether the cashier performs the task according to the specified operation, thus correcting the cashier's wrong idea immediately.

Count the cash in the vault

Check whether the total amount of all cash and quasi-cash in the vault is consistent with the total amount recorded in the "Cash Receipt and Expenditure Book of the Vault", and the range of points should include small cash and change bags in addition to large bills.

This audit operation can prevent the relevant person in charge of the national treasury from misappropriating public funds for private purposes.

Correctness of daily business settlement list

After closing the general ledger of the business of the day every day, the income and expenditure of the business of the day must be recorded as the basis for the relevant departments to implement accounting operations. Therefore, whether the record form is registered correctly or not will affect the calculation of various financial information of the supermarket and the reference for the future operation direction. In view of this, it is necessary for auditors to check the operation of supermarket personnel logging into the account table.

Check the "Intermediate Collection Record Book" and the "Treasury Cash Receipt and Payment Book"

The surplus cash bills of all cash registers must be recovered and kept from the vault according to regulations, and each cash bill must be recorded in the "Intermediate Collection Record Book" and the "Cash Receipt and Payment Book of the vault" (see "Supermarket Cash Management").

Because the former is recorded by cashier and supervisor, and the latter is handled by relevant supervisor. Therefore, auditors must check whether the "intermediate collection record book" of each cash register is consistent with the "vault cash receipt and payment book" and whether it is really filled in every time the intermediate collection operation is carried out, so as to check whether the relevant supervisors are honest in handling cash receipt and payment.

Whether the system design and implementation of supermarket cashier operation is good or not has great influence on supermarket operation. Its influence includes not only cash management, but also customers' impression of supermarket etiquette service. Therefore, when planning the cashier operation method, the supermarket should consider the system and the personnel who realize the system in a balanced way. In the system part, we should consider the daily, daily and monthly cashier workflow arrangement, cashier operation regulations during business hours, fund management methods, and handling when cashier makes mistakes. In terms of personnel, it is necessary to effectively plan the cashier's scheduling, cashier's operation norms, etiquette service regulations, and cashier's audit work.

Although cashier operation is not the last link of the whole supermarket operation, a good cashier operation plan can ensure that all efforts made for sales can be effectively recovered, so that customers are willing to come again, because the coming customers are not only the biggest guarantee for the supermarket to pursue operational growth, but also the biggest asset owned by the supermarket. "Self-service sales" is one of the operating characteristics of supermarkets. Customers can buy their favorite goods at will in the store, and then collect the cashier at the exit. In this business model, cashier operation and blink of an eye have become a very important part of supermarket management.

In fact, the cashier operation is not only a simple checkout service for customers, but also includes various pre-and post-management operations such as providing etiquette attitude and information to customers, cash operation management, promotion activities, preventing loss, preventing business occupation, and cooperating with store safety management. Therefore, when planning the cashier operation method, the supermarket should consider the system and the personnel who realize the system in a balanced way.

In terms of system, it should include the following directions:

Workflow arrangement of cash register. It is necessary to consider the daily, daily and monthly cashier work flow arrangement, summarize and sort it out, and make it into a table as the basis for cashier work.

Cashier's operating rules. Such as cashier operation rules, cashier process, principle of "personal package", essentials of leaving the cashier, principle of customer's request for money exchange, cashier management after business, employee shopping, shopping discount operation, counterfeit banknote identification, cashier invoice use, goods control, commodity price confirmation, refund treatment for goods exchange, manufacturer management, cashier support, cashier's daily cashier operation evaluation, etc.

Fund management. Including customer payment management, cash expenditure management, large bill management, small cash operation, business income management and fund management.

Handling of cashier's misoperation. Generally speaking, the cashier makes mistakes for the following reasons:

1. Error in checking customers, such as overpaying or underpaying the price. 2. Customers are short of cash. 3. Customers return goods temporarily. 4. There is an error in the receipt and payment of money. Supermarkets should design the principle of invalid invoices and the compensation method of cashier overflow according to various situations.

In terms of personnel, you can plan the following directions:

(1) cashier's shift arrangement. When arranging the cashier's shift work, we must consider four factors: the supermarket's business hours, the passenger flow in each period, holidays, festivals, supermarket promotion period, and the number of full-time and part-time cashiers.

(2) Provisions on etiquette service. The matters that cashier should pay attention to in etiquette service include cashier's gfd, manners and attitudes, correct greetings and the setting of service desk. Among them, the service items of the service desk generally include telephone answering, customer inquiry, broadcasting service, customer mailing service, customer complaint handling, customer forgotten items handling, and city street map consulting service.

(3) Cashier audit: The contents of the audit include: spot check at the cashier's office, counting the cash in the vault, checking the correctness of the daily operating income and expenditure records, and checking the "intermediate collection record book" and the "cash income and expenditure book of the vault".

Although cashier operation is not the last link of the whole supermarket operation, a good cashier operation plan can ensure that all efforts made for sales can be effectively recovered, so that customers are willing to come again, because the coming customers are not only the biggest guarantee for the supermarket to pursue management and transportation growth, but also the biggest asset owned by the supermarket.