(b) Controls that the company has in place to reduce the risk associated with purchases of food and its preparation in the kitchen, together with relevant audit procedures on controls testing, would include the following: (Tutorial note: For a restaurant it is important that food quality is good and in particular that it does not present any danger to the customer arising from deterioration or poor practices in its preparation.)
Controls
(i) Overall authority for food purchasing should be in the hands of a designated person to ensure that the food purchased is of the desired quality. This is often in the hands of the head chef.
(ii) There should be a list of approved suppliers to ensure that the food comes from sources known for their quality.
(iii) On receipt of food, whether meat, fish, or vegetables and fruit, it should be carefully inspected by informed people, including those responsible for food preparation. This would be to ensure that it was of the desired quality (as well as quantity). A goods received note (GRN) should be signed to provide evidence of receipt and inspection.
(iv) Food purchased should be kept in a clean place and refrigerated, if necessary. This would be to ensure that it has kept its quality.
(v) Strict adherence to use-by dates to ensure that no poor quality food is prepared. (Tutorial note: Marks would also be available for additional controls such as:
– Staff training on basic food hygiene.
– Rotation of inventory.
– Recording temperatures of cooked/reheated food.)
Audit Procedures
Review the company’s organisation chart and identify the person with overall responsibility for food purchasing. Discuss with management his or her background and expertise.
Examine the list of approved suppliers of food and check that there are no purchases of food from other parties.
Examine a sample of GRNs to ensure that all bear an approved signature indicating that food has been inspected for quality on receipt.
Examine the food storage areas, including refrigerators, on a surprise basis to ensure they are clean and tidy. Ensure that the refrigerators are maintained at the correct temperature. Another test in this area might be to examine reports of local authority and other inspectors to ensure they were happy that the food was being properly stored.
Check that there is no food on the premises which is past its use-by date. Discuss with management what happens to food which is past its use-by date, that is, how it is disposed of.
|
