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
25
Overall Difference 543 vs 542
Is it acceptable to pass the NIGC MICS as your Tribal Minimum Internal Control Standards without any modifications?
26
BlueBird CPAs
13
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