2/21/25
Internal Audit and Annual AUP Compliance • 25 CFR Part Section 543 – this part establishes the minimum internal control standards for the conduct of Class II games on Indian lands as defined in 25 U.S.C. 2701 et seq. • 25 CFR Part Section 542 – o (a) This part previously established the minimum internal control standards for gaming operations on Indian land. o (b) This part is suspended pursuant to the decision in Colorado River Indian Tribes v. Natonal Indian Gaming Commission, 466 F.3d 134 (D.C. Cir. 2006). Updated non- binding guidance on Class III Minimum Internal Control Standards may be found at www.nigc.gov.
31
Internal Audit and Annual AUP Compliance §543.23: • (c) Internal audit. Controls must be established and procedures implemented to ensure that: o (1) Internal auditor(s) perform audits of each department of a gaming operation, at least annually, to review compliance with TICS, SICS, and these MICS, which include at least the following areas:
32
16
Made with FlippingBook - Online catalogs