How audits are carried out in a cinema

Your cinema or movie theatre can easily benefit from an audit. A fair amount of money passes through a cinema daily, including cash collected from the sale of tickets, cash collected through the sale of food items, and charges made for advertisements.

The role of a cinema auditor can range. First of all, they may need to verify several things in regards to the sale of tickets:

  • If the tickets are bound
  • If the tickets have serial numbers
  • If tickets that belong to the same class are always issued serially (for all shows during the week)
  • If the tickets that are issued during advance bookings (online bookings) use a different serial number
  • If the unsold seats for shows has been settled with the Entertainment Tax that the establishment has paid
  • That the entrance to each show is only allowed through a valid ticket
  • That complimentary tickets are only issued under confirmed authorisation
  • That the daily statements are completed for ticket sales
  • That ticket sales have been recorded in the cash book

When an auditor is verifying the receipts that are created due to advertisements in the cinema, the agreements with those advertisers is also examined.

In the case of a restaurant being run on in the cinema’s premises, and through the cinema, itself, the auditor will also need to verify the sale of restaurant items, and evaluate the efficiency of the restaurant.

Other compliances that need to be met and checked by your auditor will be located all over the establishment, and may include the following:

  • Film trailers
  • Advertisements before films
  • Show times
  • Screen checks – visuals, sounds, lighting
  • Seat checks for comfort
  • Food safety
  • Refrigerator temperature
  • Concession stands and machines
  • Housekeeping
  • Restrooms
  • POS
  • Branding
  • Displays
  • Stock
  • Staff uniform

The goal of a movie theatre is to ensure that the experience they offer either meets or exceeds their customers’ expectations. With all of the other ways to watch movies, especially online (on sites like Netflix, or with Amazon Prime), cinemas are seeing a loss. People have started to prefer waiting for the film to be released outside of the cinema, and this means that our cinemas need to offer a good enough service to be worth leaving the house for.

An auditor will be able to see exactly what a cinema guest experiences, from the moment they enter, to the time they leave. This means that they see everything that your staff members are doing, and can easily tell if your establishment is understaffed, or possibly overstaffed.

Remember that it’s important to stay positive. Working in a cinema can be difficult because there are multiple roles, often filled by single individuals working in a team. It can be draining, and challenging, but it’s very rewarding.

An audit can help identify any weaknesses in the cinema’s systems, and the auditor can suggest several improvements that could be made, where necessary. They offer beneficial financial and compliance advise, to help your business run to the best of its ability and keep your staff happy.