11010323 - Level I Zoom

2/6/23

Gaining an Understanding

Step 4

Verify the Gaming Operation implemented SICS and is in substantial compliance with SICS As soon as Step 3 is done or in conjunction with the

Internal Auditor………………………….

annual audits

Step 5

CPA prepare a report of findings to the Tribe &

CPA ………………………………….

Management (542.3 (f)/543.23)

Step 6

Submit a copy of the CPAs report to the NIGC by 120 days after the fiscal

Tribal Gaming

Regulatory Authority ……

year end

41

Top 10 - Q&A for External Audits

10.

Is our auditor independent?

9.

Who licenses auditors?

8.

Who are the users of our financial statements/reports?

42

21

Made with FlippingBook - Online catalogs