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AR - Survey Questionnaire

This document outlines a questionnaire aimed at gathering insights from accounting employees and business owners in tourism enterprises in Laiya, San Juan, Batangas regarding their auditing practices and revenue management strategies. It includes sections on auditing practices, revenue management practices, and challenges faced by these enterprises, with a focus on internal audits, compliance, revenue collection, fund allocation, and financial reporting. The data collected will be kept confidential and is intended to enhance understanding of the current practices and difficulties in the tourism sector.

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Danica Mae Canosa
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3 views

AR - Survey Questionnaire

This document outlines a questionnaire aimed at gathering insights from accounting employees and business owners in tourism enterprises in Laiya, San Juan, Batangas regarding their auditing practices and revenue management strategies. It includes sections on auditing practices, revenue management practices, and challenges faced by these enterprises, with a focus on internal audits, compliance, revenue collection, fund allocation, and financial reporting. The data collected will be kept confidential and is intended to enhance understanding of the current practices and difficulties in the tourism sector.

Uploaded by

Danica Mae Canosa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Auditing Practices and Revenue Management Strategies

in San Juan, Batangas

This questionnaire will be used to acquire information about the perceptions of


accounting department employees or business owners from tourism enterprises in Laiya, San
Juan, Batangas about their auditing practices and revenue management strategies. All
information and data obtained by the researchers would be kept with the strictest
confidentiality.

Directions: Put a check (/) mark on the number you think you can relate the most. Please
answer it honestly.

Name: _________________________________ (Optional)

PART I. Auditing Practices Implemented by Tourism Enterprises

4 – Highly Evident 3 – Moderately Evident 2 – Evident 1 – Least Evident

STATEMENTS 4 3 2 1
A. Internal Audit Procedures
1. The enterprise frequently carries out internal
audits to determine compliance with operating
policies.
2. Risk assessments are properly incorporated into
the internal audit process of the enterprise.
3. Corrective measures are always taken after
internal audit results.
4. Internal auditors are independent of
management throughout audit processes.
5. The enterprise thoroughly evaluates and revises
its internal audit procedures.

STATEMENTS 4 3 2 1
B. Documentation and Reporting
1. Audit results are properly documented in formal
reports subsequent to every internal audit.
2. Audit reports are timely communicated to
respective management and stakeholders.
3. Working papers and supporting documents are
always kept on hand for audit procedures.
4. Audit reports thoroughly outline strengths as
well as areas of improvement.
5. The enterprise rigidly follows standard formats
and guidelines in the preparation of audit
documentation.
STATEMENTS 4 3 2 1
C. Compliance with Financial Regulation
1. Auditing practices are conducted to ensure
adherence to local tax laws and national
financial regulations.
2. Strong governance practices such as board
oversight and independent audits, are in place
to uphold financial integrity and regulatory
compliance.
3. Auditor processes are utilized to detect
discrepancies in financial statements and ensure
proper tax reporting practices.
4. Auditors evaluate the seasonal fluctuations of
tourism revenue to determine the business’s
ability to meet tax obligations year-round.
5. Artificial intelligence tools are regularly
integrated into financial systems to enhance
accuracy in tax reporting and ensure
compliance.
PART II. Revenue Management Practices Used by Tourism Enterprises

4 – Highly Efficient 3 – Moderately Efficient 2 – Efficient 1 – Least Efficient

STATEMENTS 4 3 2 1
A. Revenue Collection
1. A structured system is in place to ensure timely
and complete collection of revenues from all
service areas.
2. Revenue recording and reporting follow
standardized procedures supported by clear
documentation.
3. Digital payment solutions are integrated into
daily operations to improve convenience and
traceability.
4. Payment transactions are consistently supported
by official receipts or digital confirmations.
5. Revenue collection practices are regularly
evaluated and refined to enhance operational
performance.

STATEMENTS 4 3 2 1
B. Allocation of Funds
1. Revenue is allocated according to a financial
plan that addresses operational, maintenance,
and development needs.
2. Expenditure reports provide a transparent
account of how collected funds are utilized.
3. Financial resources are designated to support
sustainability efforts and environmental
management.
4. A portion of revenue is directed toward
employee development, training, and local
community engagement.
5. Fund allocation is governed by internal policies
that promote accountability and equitable
resource distribution.

STATEMENTS 4 3 2 1
C. Financial Reporting
1. The enterprise efficiently integrates
sustainability and social responsibility indicators
into financial reports to support long-term
revenue strategies.
2. The enterprise ensures transparency and
accuracy in reporting revenues from its core
tourism operations (e.g., accommodations,
recreational services).
3. The enterprise complies with international
financial reporting standards, including both
financial and non-financial disclosures, to
support decision-making and audits.
4. The enterprise has effective governance and
financial controls that prevent earnings
manipulation, especially during periods of
financial instability.
5. Revenue recognition is carried out efficiently, in
accordance with IFRS 15, using clear internal
controls and standardized reporting protocols.

PART III. Challenges Encountered by Tourism Enterprises


4 – Always 3 – Sometimes 2 – Seldom 1 – Never

STATEMENTS 4 3 2 1
A. Auditing Practices
1. The enterprise experiences difficulty conducting
audits due to limited access to digital auditing
tools or platforms.
2. Internal audit procedures are often deprioritized
or overlooked due to perceptions that they are
non-essential or resource-intensive.
3. The auditors assigned to the enterprise are
frequently unfamiliar with modern systems-
based auditing approaches.
4. Financial audits are aligned with public funding
requirements, limiting their utility in securing
government financial support.
5. The enterprise regularly faces challenges
complying with safety and health audit
standards due to a lack of standardized
frameworks.

STATEMENTS 4 3 2 1
B. Revenue Management Strategies
1. The enterprise lacks personnel with specialized
training in revenue management practices.
2. Pricing decisions are often made without
adequate demand forecasting or data analysis.
3. The enterprise finds it challenging to coordinate
pricing and revenue strategies across different
service areas (e.g., lodging, dining, tours) due to
fragmented operations.
4. Revenue planning efforts are disrupted by
seasonal fluctuations and inconsistent customer
demand.
5. Marketing initiatives are aligned with pricing
strategies, which results in uncoordinated
revenue management.

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