INTERNAL CONTROL The company will implement appropriate policies, practices and procedures that will provide the company with the following:

(a) Assurance that all transactions are completely and accurately processed.

(b) Confidence that only authorized transactions takes place.

(c) Assurance that adequate documentation supporting transactions is created and retained.

(d) Assurance that the company's assets and liabilities are correctly stated, in order to make informed decisions on the operation of the business.

Control over inventory The cook is responsible for receiving the purchased goods. Thoroughly checking and comparing in the blind copy of the purchase order, ensures quantities ordered match quantities delivered, items -especially those perishable goods- are fresh and in good condition and that the inventory items delivered are what the store has ordered. Additional inventory controls include organizing inventory in a way that completing a physical inventory count would be easier. A physical inventory count of stock and freezer items conducted monthly can then be compared to POS inventory reports. In Addition all expired, waste or unsellable consumable goods must be dispose by the cook after it has been acknowledge and written on the disposal sheet by the manager.

Control over cash The cash sale of cashier will at the end of the day, be remitted to the manager for recording and comparing the cash count to the POS sales report. The manager would be the one responsible for the weekly deposit of all the cash sales but will leave a bills and coins worth 2,000php as change funds and 5,000php as petty cash fund. Setting the register to require random blind cash counts and double-counting deposits are additional cash counting controls for cash sales of the company. Furthermore,if there is a cash shortage of an amount over 20 pesos, it will be deducted from the salary of the cashier; And if the cashier commit a cash shortage and overage for an amount of more than 20 pesos for three times a month, the cashier will be given appropriate sanction.

Control over employee's attendance The company will use a bundy clock for timekeeping of the store employees. But before they clock in the manager must be present, to make sure that the other employee will not clock in their co-employee. The manager will be the one responsible for the employee's attendance, making sure that they arrived exactly at the time of their shift with the grace period of 15 minutes. Three consecutive late will be equivalent to 1 absent and 3 absences will lead to a suspension of the employee.

Furthermore, the company will also employ control over food management, making sure that cross contamination will be avoided. This control includes:

(1.) The manager must be strict with regards to hand washing, he/she must ensure that every 20 minutes the cook(the one who handles food preparation) will wash his/her hands regularly.

(2.) The manager must check the food preparation area if it has been cleaned and sanitized by the cook before opening the store and if necessary.

(3.) The cook must thoroughly clean and sanitize all things that will be used in the operation.

(4.) The store must also conduct pest control every two months.