each gaming operation: 543.23(b)(2) ____ ____ ____ Prepares income statements and balance sheets? (iv) (Review supporting documentation) 7. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: 543.23(b)(2) ____ ____ ____ (v) Prepares appropriate subsidiary ledgers to support the balance sheet? (Review supporting documentation) 8. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: 543.23(b)(2) ____ ____ ____ (vi) Prepares, reviews, and maintains accurate financial statements? (Review supporting documentation) 9. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: 543.23(b)(2) ____ ____ ____ Prepares transactions in accordance with the (vii) appropriate authorization, as provided by management? (Examination of records and review SICS) 10. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: 543.23(b)(2) ____ ____ ____ Records transactions to facilitate proper (viii) recording of gaming revenue and fees, and to maintain accountability of assets? (Examination of records) 11. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: 543.23(b)(2) ____ ____ ____ Compares recorded accountability for assets to (ix) actual assets at periodic intervals, and takes appropriate action with respect to any variances? (Review supporting documentation) 12. Are controls established and procedures implemented to safeguard assets and ensure that
each gaming operation: Prepares income statements and balance sheets? (Review supporting documentation) ____ ____ ____ 543.23(b)(2) (iv) 7. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: Prepares appropriate subsidiary ledgers to support the balance sheet? (Review supporting documentation) ____ ____ ____ 543.23(b)(2) (v) 8. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: Prepares, reviews, and maintains accurate financial statements? (Review supporting documentation) ____ ____ ____ 543.23(b)(2) (vi) 9. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: Prepares transactions in accordance with the appropriate authorization, as provided by management? (Examination of records and review SICS) ____ ____ ____ 543.23(b)(2) (vii) 10. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: Records transactions to facilitate proper recording of gaming revenue and fees, and to maintain accountability of assets? (Examination of records) ____ ____ ____ 543.23(b)(2) (viii) 11. Are controls established and procedures implemented to safeguard assets and ensure that each gaming operation: Compares recorded accountability for assets to actual assets at periodic intervals, and takes appropriate action with respect to any variances? (Review supporting documentation) ____ ____ ____ 543.23(b)(2) (ix) 12. Are controls established and procedures implemented to safeguard assets and ensure that
54323AuditandAccountingChecklist10012014.docx