The audit group, which is part of the Division of Compliance, performs comprehensive examinations of gaming operations’ systems of internal controls. The audit group also conducts Internal Control Assessments, which provides clarifications of the Minimum Internal Control Standards (MICS) part 542 and part 543 regulations. The group is also responsible for developing training material, providing technical assistance and training, assisting in the performance of investigations, compiling yearly Gross Gaming Revenues from submitted annual audited financial statements, performing analysis of the financial statements and Agreed Upon Procedures (AUP) reports for assessment of technical assistance, all to ensure regulatory compliance, gaming integrity and that tribes are the primary beneficiaries of their gaming revenues.
