additional functions, such as:Promoting ethics and help identify improper conduct. Ethics must be followed by everyindividual in the hotel, starting from higher official to hourly paid staff. Internal auditdepartments must promote ethics among all levels of employees, and help detect theoccurrence of any improper or suspicious activity. Evaluating internal control and make recommendations on how to improve it. It is aninternal audit department’s responsibility to measure how well the control activities aredesigned in Sleep-well hotels. They are also held responsible to communicate any issuesor gaps to CAE. Assessing compliance with policies and procedures and sound business practices. Alsoassessing compliance with federal laws and obligations. Sleep-well must be complyingwith regulatory bodies. Compliance is one of the objectives of the COSO cube. Theinternal auditor can ensure that the hotel as well as its employees are complying with thelaws. Communicating findings and provide recommendations. In the process, if an internalauditor finds something that is not correct he/she must communicate to the responsibleindividual as well as department head, also make an adequate recommendation onpreventing those actions. Reviewing operations to determine whether results are consistent with establishedobjectives and whether the operations are being carried out as planned. Sleep-well mustset objectives which are realistic and attainable. Internal audit department must oversee if
the goals are consistent and if employees are working efficiently attain thosegoals/objectives.