Fraud and embezzlement are serious problems for all businesses and hospitality operations in particular. This book clearly explains the problems and seeks to provide the solutions. It describes the principles of internal control of hospitality operations which minimize the opportunities for fraud or loss of assets. The tools of internal control (checklist, flowchart, walk through, statistical sampling, computer audit, etc) are described and then applied in the main areas of hospitality operations: cash handling, food and beverage, rooms income, personnel and wages, banquets and conferences, and fixed assets. Case studies reinforce the theoretical lessons of the main text.