Report Writing Techniques The NIGC Guidelines recommend that the following information be included in the internal audit report (cont.): • Management’s responses to thenoted instances of noncompliance. • If the instanceof noncompliance is determined to be immaterial, a broad management responseacknowledging the instances of immaterial noncompliance is acceptable. The immaterial instances of noncompliancemay be disclosed as a separate section of the report. • Instances in which thewritten systemof internal control does not reflect the actual control procedures in effect as they relate to compliancewith theNIGC MICS and approvedMICS variances.
Sheryl Ashley, Partner sashley@bluebirdcpas.com 775.721.4053
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