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Internal Control Assessment

Our Internal Control Assessment (ICA) testing can be a comprehensive review of a tribal gaming facility’s entire system of internal controls or a specific examination of a single gaming activity such as Bingo, Table Games, Gaming Machines, among others. The ICA can be tailored to meet the needs of the tribal gaming operation and will provide a level of assurance commensurate with industry standards. 

The ICA testing consists of a thorough examination of gaming related documentation, observation of control procedures, performs interviews of the operation’s personnel, and assessment and evaluation of the implementation of TICS/SICS and processes employed by the tribal gaming facility. The examination and testing can be tailored to the tribal regulator’s Tribal Internal Control Standards (TICS), Part 543 Minimum Internal Control Standards (MICS) or any other internal control standards requested. The ICA report and recommendations will be forwarded to the tribe and tribal regulators. The NIGC will also be available to assist in any remediation and/or onsite training as determined by the tribe and tribal regulator.

The services will be performed by a team of NIGC auditors on-site who will conduct the ICA in coordination with casino and tribal regulatory personnel.

The ICA testing can include, but may not be limited to the following items:

  • Detailed examination of casino and accounting records and documentation;
  • Observation of critical procedures such as drop and count, cage, etc.;
  • Interviews of casino personnel in performance of Policies and Procedures;
  • Review of the tribal gaming facility’s TICS and SICS;
  • Identification and reporting of any documented deficiencies resulting from the testing of the TICS, SICS, MICS or other internal control standards;
  • Recommendations for remediation of any findings and any updates to TICS or SICS;
  • Advisory comments for increased efficiency and security of internal control processes;

At the conclusion of the ICA, a detailed report will be provided that summarizes the methods of testing and the results, which include:

  • Objectives – A summary of the overall objectives of the ICA;
  • Procedures and Scope – A summary of the testing methods performed;
  • Findings – A detailed report containing the results of the testing performed and identification of any deficiencies;
  • Recommendations – Provide recommendations to help improve the deficiencies identified and other areas of concern;
  • Advisory Comments – A report of items that do not constitute findings but include recommendations intended to increase efficiency and security of the internal control processes.

Contact

Division of Compliance
Email:  audit_mics_inquiry@nigc.gov

Additional Information
An IT Vulnerability Assessment can also be performed in conjunction with your ICA.

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