03262824 Level I Training Book

Commission Departments

INTERNAL AUDIT DEPT

 Coordinate investigations with other Commission departments on suspected activity as reported by Compliance, Surveillance or Casino Management  Cage Variances, TBGames birdcage fills, Slots MAL Sheets, Banned Patrons etc…

 Develop & approve a Yearly Audit Plan or Schedule that includes an audit of each gaming department as identified by the MICs; Include 6-month follow up audits;  Include a follow-up audit on the corrective actions identified on the annual financial audit of the gaming operations;

Reporting of findings to casino management which require corrective action include timelines for responses

 Reviews financial statements for issues that stand out:  Write Offs  Liquidity of Assets

 Conduct internal audits using the NIGC MICS Audit Checklist and any additional asset protection audits;

 Revenue Calculations  Auditor’s Statement

Petty Cash

Annual Inventory of Equipment

IT Back up Procedures

Revenue Calculation

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