FMD 2018 Level II Training Book

Internal Auditor Communication & Independence • Internal auditors cancommunicateanything but surprise observationsor 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 resultsof work performed • Timing of management responses • For independence, report toTribal Council/Gaming Commission, Audit Committee or Board

Internal Auditor Required Testing

• All Gaming & • Relevant Support Areas

• Should be tested at least once a year (or more frequently based on internal requirements.)

BlueBird CPAs

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