Control Design

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We design optimal board structures—family-led, PE-controlled, or independent hybrid—with charters, voting thresholds, and committee protocols. Outputs include board mandate matrices, fiduciary duty alignment, and quarterly cadence planning for institutional optics.

We develop detailed DOA frameworks mapping financial, operational, legal, and HR approval thresholds by function and level. Includes single vs dual signatory controls, CapEx limits, contract review policies, and ERP system integration.

We set up risk oversight committees and internal compliance functions tailored to hospitality risks—license expiries, hygiene score failures, cyber breaches, and labor violations. Governance includes quarterly reporting, whistleblower channels, and heatmap dashboards.

We implement Internal Controls Over Financial Reporting (ICFR) frameworks aligned with COSO principles and PCAOB expectations. This covers journal entry approval flows, closing checklists, reconciliations, segregation of duties (SoD), and audit trail retention—critical for post-deal SOX or IPO readiness.

We create comprehensive policy packs (finance, HR, procurement, cash handling, ESG) and SOPs tailored to hotel/restaurant operations. Each policy includes owner KPIs, control points, and RACI charts for implementation across outlets or properties.

We deploy fraud control frameworks including exception report design, POS-to-accounting reconciliations, fake vendor identification, ghost employee sweeps, and loyalty program abuse detection. Hospitality-specific pain points like cash skimming and kitchen shrinkage are embedded.

We document approval hierarchies, and decision matrices across financial, operational, and legal domains. This aligns board oversight with executive actions, mitigates overreach risks, and institutionalizes investor-grade governance logic pre-exit to avoid post-transaction disputes or inefficiencies.

We design in-house or co-sourced internal audit programs with rotating cycles: F&B cost controls, payroll leakage, front office fraud, lease compliance, and OTA commission optimization. Audit plans are tied to risk rankings and management accountability.

We build BCP playbooks for supply chain disruption, pandemic lockdowns, cyberattacks, and fire events. Includes incident response teams, offsite backups, food safety chain of custody protocols, and crisis communication plans.