Under immediate to general supervision, performs regulatory compliance audits and inspections of Tribal gaming activities for the Tribal Gaming Commission.

This list is intended only to illustrate the various types of work that may be performed.  The omission of specific statements does not exclude them from the position if the work is similar, related or is a logical assignment to the position.

1. Conducts comprehensive audits of all Tribal gaming operations in accordance with the National Indian Gaming Commission (NIGC), the Tribal Minimum Internal Control Standards (TMICS), the Tribal/State Compact, Generally Accepted Auditing Standards (GAAS), Generally Accepted Accounting Principles (GAAP) and applicable regulatory guidelines, policies and procedures.

2. Uses a variety of auditing techniques including observation and interviewing employees involved in operation being audited; performing sample examinations and tests of documents using statistical sampling techniques; analyzing a games performance using a variety of analytical review techniques and reconciling specific accounts.

3. Assists and coordinates with other divisions in the performance of special investigations relating to audit or accounting concerns.

4. Performs assessment of Tribal gaming operations for proper managerial oversight and effectiveness of the internal controls.

5. Reviews, interprets, evaluates and document processes, policies, and procedures to determine Tribal gaming operations compliance with the current regulations.

6. Prepares audit file, reports and documentation in accordance with GAAS and Audit department standard operating procedures (SOP).

7. Articulates and presents findings and recommendations to management, Tribal gaming operations, and other interested parties.

8. Maintains knowledge of current industry trends, technology, and developments surrounding audit, accounting, and gaming regulations.
9. Because of the Tribe’s commitment to community service and the well-being of its members, each employee may be expected to perform a wide range of office and field duties from time to time. Such duties may or may not be related to their regular responsibilities.

Required:

• Graduation from an accredited two-year community college in accounting, finance, information technology, business administration or closely related field AND at least four (4) years of regulatory auditing experience; OR,

• Graduation from an accredited 4-year college in accounting, finance, information technology, business administration or closely related field AND at least two (2) years of regulatory auditing experience.

Special Requirements: Incumbents must be able to pass a background investigation; be at least 21 years of age; meet the criteria for a gaming license and pass a pre-employment drug test. 

Skilled in: Operating a personal computer, spreadsheet applications and other applicable software, analytical and critical thinking, time-management, business acumen, research to find all related information needed, and attention to detail to review large amounts of data.

Knowledge of: Specialized terminology relative to position assignments.  Generally Accepted Auditing Standards (GAAS), Generally Accepted Accounting Principles (GAAP) and auditing regulatory guidelines, policies and procedures.

Ability to: Effectively communicate both orally and in writing; learn numerical analysis; Follow oral and written instructions; Maintain confidentiality of sensitive matters; Follow through and timely complete assignments; Take initiative and self-motivate; Use proper English and grammar; Solve complex problems; Adapt to frequent interruptions and changes in workload demand.

The working conditions described here are representative of those that must be met by an employee to successfully perform the essential duties of this job/class. While performing the duties of this job, the employee is frequently required to sit and talk or hear. The employee is occasionally required to walk; use hands to operate, finger, handle, or feel objects, tools, or controls; and reach with hands and arms. Employees will be exposed to a smoking environment in the gaming areas during observations. Performance of certain observations will require modification of employee’s normal work schedule. The employee must occasionally lift and/or move up to 25 pounds. Specific vision abilities required by this job include close vision and the ability to adjust focus. The noise level in the work environment is usually moderately quiet.