The night audit is the end-of-day process that closes the hotel's business date, reconciling all charges and payments, posting room and tax, and rolling the PMS to the next day. In modern systems it runs largely automatically.
Traditionally a night shift role, the audit verifies that every folio balances, no-shows are processed according to policy, and daily reports for management and finance are produced. The business date change is what makes tomorrow's arrivals and rates become current.
Cloud PMS platforms automate most of the mechanics, some run a continuous audit with no nightly stop at all. The control function remains, someone must review exceptions, unposted charges, unexpected balances, failed card captures, or errors accumulate quietly across days.
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