“…According to Moreo and Savage (1990), operational audits are being perfonned by hotels, but the knowledge of the actual procedures being used is limited due to their proprietary nature. Additionally, Moreo, Sammons, and Savage (1997) state that the use of operational auditing in hotels could be improved by documenting current practice, identifying areas of deficiencies, and combining the infonnation into a comprehensive audit specific to the hotel industry.…”