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Internal Audit and Annual AUP Compliance
§543.23: • (d) Annual requirements.
o (1) Agreed upon procedures. A CPA must be engaged to perform an assessment to verify whether the gaming operation is in compliance with these MICS, and/or the TICS or SICS if they provide at least the same level of controls as the MICS. The assessment must be performed in accordance with agreed upon procedures and the most recent versions of the Statements on Standards for Attestation Engagements and Agreed-Upon Procedures Engagements (collectively “SSAEs”), issued by the American Institute of Certified Public Accountants. o (2) The tribe must submit two copies of the agreed-upon procedures report to the Commission within 120 days of the gaming operation's fiscal year end in conjunction with the submission of the annual financial audit report required pursuant to 25 CFR Part 571.
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Internal Audit and Annual AUP Compliance
NIGC, State………… NIGC MICS
State Compact
Step 1
Tribal Gaming
Tribal MICS
Regulatory Authority
Or TICS
Step 2
Implement Internal Control System (SICS) including Title 31
Tribal Gaming Operations……………
Step 3 Auditor verify SICS is in substantial compliance with Tribal MICS As soon as Step 2 is done
Internal Auditor………………………..
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