5/9/18
Gaining an Understanding
Step 4
Verify the Gaming Operation implemented SICS and is in substantial compliance with SICS As soon as Step 3 is done or in conjunction with the
Internal Auditor………………………….
annual audits
Step 5
CPA prepare a report of findings to the Tribe &
CPA ………………………………….
Management (542.3 (f)/543.23)
Step 6
Submit a copy of the CPAs report to the NIGC by 120 days after the fiscal
Tribal Gaming
Regulatory Authority ……
year end
Top 10 - Q&A for External Audits 10. Is our auditor independent?
9.
Who licenses auditors?
8.
Who are the users of our financial statements/reports?
21
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