5/9/18
Common Audit Areas • Accounting Policies and Procedures • Tracing of Source Documentation from the Floor to the Accounting Records • Vouching of Source Documentation from the Accounting Records to Source Documentation • Payroll and Disbursement Testing • Cash on Hand and Chip Float Observation (Kiosks, Clearing A/C, etc.)
Common Audit Areas • Gaming Revenue Testing to Statistical Reporting • Transactions with the Tribal Government; Vouching and Confirmation • Testing of Loan Covenants and Confirmation of Balances • Testing for Understatement of Accrued Liabilities • Observation of Progressive Jackpot Posting for Valuation • Depository Confirmation and Testing of Bank Reconciliations
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