Sampling Based On NIGC Checklist • Standard document testing for all other areas involves a sample selection of one (1) day, all shifts, from the twelve (12) month period immediately preceding the audit.
• The days are to be randomly selected.
• Where monthly testing is required, the months used will be the months that include the selected test dates.
Sampling Based On NIGC Checklist • “Review supporting documentation” means to test the most recent documents to the standard. • “Examination of records” means to use the sample test dates, unless an expansion of scope is justified by the auditor.
BlueBird CPAs
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