Audit Charter
• Internal audit should have access to all areas of the Casino without any limitation on the information or areas subject to audit. This includes access to the:
o Financial statements, o General ledger detail, o Revenue Audit documentation, o Departmental budgets, o Annual audit results, o Payroll, o Expenses (especially credit cards and travel costs), and o Non-gaming revenue centers.
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Internal Auditor Communication & Independence • Internal auditors can communicate anything but surprise observations or when a special investigation is in progress, such as: o Audit plans o Timing of audit fieldwork • Communicate findings to management prior to the issuance of a report • Document the results of work performed • Timing of management responses • For independence, report to Tribal Council/Gaming Commission, Audit Committee or Board
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BlueBird CPAs
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