1. Casino Audit Jobs
2. Casino Audit Programs
3. Casino Audit Guide
4. Casino Auditing

CASINO REVENUE AUDIT CLERK (FULL TIME) new Treasure Island Las Vegas Las Vegas, NV 89109 (The Strip area) It is the primary responsibility of the Revenue. This fiscal oversight is accomplished, in part, through our audits, which identify opportunities for improving operations. Audits can also identify strategies for reducing costs and strengthening controls that are intended to safeguard assets. Following is a report of our audit entitled Oversight of Casino Revenues and Regulatory.

The Division's Audit and Casino Technical Section performs its responsibilities through four separate units: Compliance Audit, Corporate Securities, Operations, and Casino Technical.

Compliance Audit Unit

The Compliance Audit Unit conducts compliance audits on each of the twenty casinos to ensure compliance with all laws, administrative rules, and the casino's internal controls.

Corporate Securities Unit

The Corporate Securities Unit performs financial suitability investigations to aid the Gaming Control Board in their role approving new casino licenses, renewal of casino licenses, and approval of financial transactions conducted by licensees, the casino operator, and their affiliate companies.

Audit Operations Unit

The Audit Operations Unit includes two groups: Video Poker and Internal Controls/New Games and New Equipment (ICC). The Video Poker group conducts fuel sale audits of truck stops licensed to operate video draw poker devices, tracks the daily video poker revenues, ensures accurate billing and collection of video poker fees, and ensures accurate reporting of casino revenues and the related fees.

The ICC group reviews and approves all internal controls, new games, new gaming equipment, new gaming-related equipment, chips, tokens, cards, and dice.

Casino Audit Jobs

Casino Technical Unit

The Casino Technical Unit performs all testing and compliance checks on electronic gaming devices (EGD), monitoring systems, and other equipment used in casino gaming operations. The unit also assists the ICC group in its review of new gaming technology. The Unit authorizes all shipments of EGDs in and out of Louisiana and the placement of EGDs on the casino floors.

Companies in this industry operate gambling facilities or offer gaming activities, including casinos, casino resorts and hotels, bingo halls, lotteries, and off-track betting. Major companies include US-based casino operators Caesars Entertainment, Las Vegas Sands, and MGM Resorts, as well as Lottomatica (Italy), SJM Holdings (Hong Kong), Tatts Group (Australia), and William Hill (UK).

Competitive Landscape
Demand for gambling is driven by consumer income growth and state spending. The profitability of individual companies depends on efficient operations and effective marketing. Large operators have the financial resources to make significant investments in facilities and efficient computer operations; they may also enjoy cross-marketing opportunities. Small gambling facilities can thrive by catering to local residents, who may not be able to afford travel to such gambling centers as Las Vegas or Atlantic City. The industry is concentrated: the top 50 gaming companies hold about 60 percent of the market. The casino hotel market is even more concentrated, with the top 50 firms holding 90 percent of the market.

Products, Operations & Technology
Gaming operators mainly provide a place or a means to play games of chance, where the odds of winning favor the 'house.' Popular casino games are slot machines (slots); video poker; and table games such as roulette, baccarat, blackjack, and craps (dice). The house take on slot machines varies, depending upon the denomination of the slot machine, but generally runs between 5 and 10 percent. The take on most table games may be higher, from 15 to 30 percent. State lottery games are mainly numbers games. State lotteries often retain between 30 and 40 percent of all money bet, according to the National Conference of State Legislatures.This page includes resources for auditing in the gaming industry

Audit Resources

Casino Audit Programs

Auditing in the Gaming Industry - PowerPoint presentation

Casino Audit Guide

Auditing the Casino Floor: A Handbook for Auditing the Casino Cage Table Games and Slot Operations, 2nd Edition from the IIA

Audit Programs - there are audit programs in our inventory that are available to subscribers. Search on gambling, casinos, gaming etc.

Colorado Department of Revenue Gaming Division - downloadable documents for reporting and controlling casino gaming

Casino Auditing

Compliance Audit Manual - from the Lottery Gaming Commission of Malta

Gaming Audit and Accounting Guide from the AICPA

Internal Auditing Guidelines Recommendations on Internal Auditing for Lottery Operators