Auditoria de procesos

State of Nevada Gaming Control Board CPA MICS Compliance Checklist INTERNAL AUDIT Licensee Review Period

Auditor’s Name and Date

NGC Regulation 6.090(9) requires the CPA to use “criteria established by the chairman” in determining whether a Group I licensee is in compliance with the Minimum Internal Control Standards (MICS). This checklist is to be used by the CPA in determining whether thelicensee’s internal audit process is in compliance with the Internal Audit MICS. Date of Inquiry Person Interviewed Position

Indicate the person(s) performing the Internal Audit function for the period under review: Checklist Completion Notes: 1) Unless otherwise instructed, examine a completed document for compliance for those questions referring to records/documentation as indicated andrecalculate where appropriate. Indicate (by tickmark) whether the procedures were confirmed via examination/review of documentation, through inquiry of licensee personnel or via observation of procedures. Tickmarks used are to be defined at the bottom of each page. 2) All "no" answers require referencing and/or comment, and should be cited as regulation violations, unless the Board Chairman hasgranted a MICS variation, a waiver has been granted pursuant to Internal Audit MICS #8, or the question requires a “no” answer for acceptability. 3) "(#)" refers to the Minimum Internal Control Standards for Internal Audit, Version 5. 4) Prior to completing this checklist, determine whether any requirements have been waived in accordance with MICS #8.

Miscellaneous Items from the Guidelines for theInternal Audit Checklists (paraphrased from the guidelines) 1) For new licensees that have been in operation for three months or less by the end of their business year, performance of these internal audit procedures is not required for the partial period. 2) The checklists used by the internal auditors must be identical to those originally issued by the Board. Photocopies may be used. If theirchecklists are generated from Board-issued disks or their computer files, the format must not be altered (a change from portrait to landscape is not considered a change in format). When modifying checklists due to regulatory changes or the additions of explanatory notes, the acceptable method is to note the change following the question/procedure. Although hard copies of the checklists are expected tobe provided, the Board may grant approval for other formats. 1. Questions Has the licensee’s written system of internal control for internal audit been read prior to the completion of this checklist to obtain an understanding of the internal audit process? Yes No N/A Comments, W/P Reference

Verified per representation. Verified per observation/examination. VERSION 2 EFFECTIVE: January 21, 2004Page 1 of 5

State of Nevada Gaming Control Board CPA MICS Compliance Checklist INTERNAL AUDIT Licensee Questions Internal Audit Procedures 2. Does the licensee maintain an independent internal audit department whose primary function is performing internal audit work and who is independent with respect to the departments under audit? (1) Note 1: An independent accountant is consideredacceptable in lieu of an independent department provided all required standards are met. (Note after 1) Note 2: The answer to question 1 should be yes if a single licensee had gross gaming revenue in excess of $10 million for the 12 months ended June 30th; or two or more licensees with essentially common ownership and/or management that had combined gross gaming revenue in excess of $10 million for the12 months ended June 30th (in such cases, a single internal audit department for the combined properties is adequate). (1) 3. For licensees who are not required to maintain a separate internal audit department, are personnel who perform internal audit work independent with respect to the departments/procedures being examined? (2) Indicate the job positions of the individuals performing the...