This audit is for the properties that have a Call Accounting System that is not interfaced with the PMS. Charges for phone calls from guest rooms are manually posted to the guest folios.
In the example below, the first report is the Calls Report form the Call Accounting System. Depending on the configuration of your Call Accounting, this report may also show Administrative phone lines (below, the Administrative Phone Calls do not have a check mark beside them), these would not be counted as they would not be posted to guest rooms.
The second report is from the PMS under Reports => Financial => Transaction Register Balance => Detail => With Guest Names. On the report in this example, the transaction code for long distance calls is LDX, however since transaction codes are configured on a per property basis, it may be named differently in your system.
Using the two reports to cross-reference, reconcile the two systems to make sure that all calls were posted to the correct rooms, for the correct amounts, and that no calls were missed.
Your Property may require you to Audit several other areas such as Laundry/Dry Cleaning Receipts, Internet Charges, Valet Parking or Sundry Sales. Regardless of the area you are auditing, you will use the same report from the PMS: Reports => Financial => Transaction Register Balance => Detail => With Guest Names; you will want to verify the correct Room Number was charged, the correct amount was charged, and there were no missed postings.