GENERAL SUMMARY

The Internal Auditor ensures that the Red Wind Casino gaming operations comply with all applicable regulatory requirements, including the Tribal-State Compact, Tribal Gaming Ordinance and Regulations, the National Indian Gaming Commission’s Minimum Internal Control Standards (MICS), and the Casino’s System of Internal Control. This position evaluates the effectiveness of internal controls, verifies adherence to established policies and procedures, identifies areas of risk, and recommends improvements to safeguard assets and promote operational integrity within the gaming enterprise.
This position ensures the confidentiality, security, and accuracy of records, and promotes positive employee, customer, and community relations. Strong written and verbal communication skills are required and outstanding customer service to fellow employees, customers, vendors, etc. is expected. Regular attendance is required, and on occasion, later hours or weekend time may be required with project deadlines and a neat well-groomed professional appearance is essential at all times.

EDUCATION AND EXPERIENCE

• Associate’s degree in accounting, business, finance or related field and a minimum of five (5) years of experience in an audit role, preferably within a regulatory or compliance-focused environment; or an equivalent combination education and relevant experience.
• Must possess, or be able to obtain, a Nisqually Tribal Gaming License.
• Experience with spreadsheet software, such as Microsoft Office Suite (Excel), to prepare and interpret routine financial reports, perform data comparisons, assess financial impacts, and develop projections.
• Must be able to work in a smoke-filled environment.
• Must possess a valid Washington State Driver’s license and maintain a driving record that meets the minimum requirements established by Nisqually Indian Tribes vehicle insurance provider.
• Successfully pass a pre-employment drug screen and criminal background check.
• The ability to work with vulnerable populations including adults and children.
• Must pass a State and National (FBI) criminal history background check prior to employment.

PREFERRED QUALIFICATIONS

• Previous experience working in a Tribal gaming regulatory or operational environment.
• Knowledge of the Nisqually Indian Tribe’s history, customs, traditions, and ability to demonstrate cultural sensitivity.
• Experience working with Federally Recognized Tribes.

KNOWLEDGE OF:

• Comprehensive knowledge of tribal, federal, and state gaming laws, regulations, and compacts, including those specific to the Nisqually Indian Tribe.
• Knowledge of legal principles and regulatory processes relevant to gaming operations and tribal governance.
• Knowledge and awareness of audit risks specific to tribal enterprises and casino environments.
• Ability to interpret and apply tribal, state and federal laws and regulations related to gaming operations and compliance.
• Knowledge of casino operations, including table games, slot machines, promotions, and surveillance functions.
• Familiarity with common gaming violations, scams, and cheating methods, along with associated risk mitigation practices.
• In-depth knowledge of internal auditing standards, principles, and techniques applicable to tribal gaming and enterprise environments.
• Understanding of Generally Accepted Accounting Principles (GAAP) and other financial frameworks as they related to auditing.
• Familiar with common audit software and casino management systems.

SKILL IN:

• Skilled in the use of standard office equipment, including computers, multi-line phones, scanners, and fax machines.
• Strong analytical and mathematical skills, with the ability to perform complex financial calculations and reconciliations with accuracy.
• Proficient in drafting clear and concise written materials such as audit findings, operational procedures, and policy documentation.
• Proficiency in Microsoft Office Suite (Word, Excel, Outlook, PowerPoint).
• Excellent written and verbal communication skills, including the ability to prepare audit reports, business correspondence, procedures, and summaries.
• Strong problem-solving skills, with the ability to assess practical challenges and propose effective solutions.
• Strong organizational and time-management skills with the ability to manage multiple priorities and meet deadlines.

PRIMARY RESPONSIBILITIES

Primary responsibilities are the basic job duties that an employee must be able to perform. This list of responsibilities is intended to be representative of the duties performed within this classification. The omission of a function does not preclude management from assigning duties not listed if such duties relate to the position.

• Develop and execute the annual audit plan and conduct audits through all phases-planning, execution, reporting, reporting, and follow-up-to ensure compliance with regulations, internal controls, and organizational policies.
• Conduct thorough compliance testing to ensure adherence to the Minimum Internal Control Standards (MICS), Tribal Internal Control Standards (TICS), and the Tribal-State Compact.
• Maintain comprehensive and well-organized documentation of audit procedures, findings, and records, including historical audit data.
• Track win/loss and hold percentages for all games, and table games dealers, update data daily.
• Investigate unusual fluctuations in hold percentages and losses across table games that exceed established thresholds.
• Monitor for inconsistencies by table, machine, dealer or cashier and report findings to the Deputy Director as required.
• Review player tracking rewards and reports for suspicious activity.
• Maintain a comprehensive database of all operational overages and shortages across all revenue departments.
• Review operations employee evaluations conducted by Surveillance and monitor for inconsistencies.
• Identify and develop internal training programs; coordinate external training opportunities for program staff as needed.
• Maintain expert-level knowledge of current regulatory requirements and applicable operational functions.
• Conduct monthly operational reviews and analysis for Gaming Commission Review.
• Report audit findings effectively through verbal briefings, written correspondence, and formal reports, including corrective actions and recommendations for improvements. Communicate results to the Gaming Commission, NTGA Director/Deputy Director and Casino Management in a timely manner.
• Perform follow-up inquiries and examinations to verify that corrective actions have been taken regarding all instances of non-compliance cited in previous audits.
• Conduct and document internal audits of Class II and Class III gaming operations, including Sportsbook, covering all relevant departments and reporting any incidents or irregularities.
• Observe and test gaming activities to ensure compliance with all applicable tribal, federal and state laws and regulations.
• Assist with special projects and audits as assigned by the Executive Director or Deputy Director.
• Conduct case investigations as required.
• Review gaming control policies and procedures for regulatory compliance; recommend updates as necessary.
• Review casino promotions to ensure compliance with the Compact, NIGC, and State regulations and all other applicable regulatory requirements.
• Evaluate the adequacy and effectiveness of internal controls and recommend improvements to reduce financial and operational risks.
• Assist in monitoring and investigating tips or complaints received through internal reporting channels, ensuring proper documentation and follow-up.
• Collaborate with Surveillance, Compliance, IT, and Finance departments to enhance internal controls and ensure audit coverage across departments.
• Track and report key performance indicators (KPIs) related to audit efficiency, findings, and compliance trends to leadership.
• Contributes to the development and revision of audit policies, procedures, and manuals to reflect current practices and compliance requirements.
• Participates in ongoing training and professional development to stay current with gaming internal audit methods, legal requirements, and Tribal gaming best practices.
• Uphold the highest standards of professional ethics and integrity in all audit activities, ensuring objectivity, independence, and compliance with applicable regulatory frameworks.
• Maintain strict standards of confidentiality and professionalism.
• Perform other duties as assigned.