11010323 - Level I Zoom

2/6/23

Scope of Financial Audit Work? • Financial Statement Audit (IGRA) – Gaming Activities • Gaming Vendor Testing (>$25,000) • Communication Letters (NIGC TB 2009-1)

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Various Financial Statements • External Financial Statements – Lenders, Regulatory Agencies (NIGC, Compacts), Tribal Council & Tribal Gaming Commissions

• Internal Financial Statements - Property Management for Analysis (Flash Reports, P/L Summaries, Condensed Financial Information)

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