7/13/21
Auditing… Players’ Clubs
• Establishing a "test" club account and test playing a sample of machines to the extent that bonus point activity will be awarded. Review system accuracy by recording critical GM meters for coin in, coin out, and number of games played before and after play to compare manually recorded data to what was captured on the system. In most jurisdictions, this test will require regulatory approval before beginning testing activities. • Selecting a random sample of active customer accounts to test the accuracy of point calculations. Test the various components individually — as opposed to recalculations based on a total — because they may be calculated differently. • Reviewing the computer rights report, which lists the functions an employee can access, for appropriate segregation of duties, unauthorized attempts to login, and unauthorized attempts to access menu options.
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Auditing… Players’ Clubs
• Reviewing the system-parameter change report for fields changed — the from/to data fields. Are changes made by authorized employees? Are such changes supported and approved? • Reviewing the controls and authorization process for downloading cashable/non- cashable credits to magnetically encoded cards. Are controls in place to preclude and detect unauthorized downloads, such as controls over physical storage, employee computer rights to download electronic credits to cards, and controls over unissued encoded cards? • Determining the adequacy of procedures used by management to verify download activity for errors and malfunctions. Ensure review procedures are in place, such as determining whether or not credits for comp awards can be cashed out and reviewing for multiple redemptions of the same card — the card number will appear twice on the redemption reports if there is a malfunction.
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