Internal Auditor

Summary This position is responsible for overseeing all areas of the Casino Operation to ensure compliance with federal, state, and tribal law and regulations. The role makes recommendations to commence an investigation into any areas that are suspected of non‑compliance. This position is of high sensitivity and integrity is of utmost importance. The Tribal Gaming Commission ("TGC") is an independent regulatory agency for the Twenty‑Nine Palms Band of Mission Indians. The TGC ensures compliance with Federal, State and Tribal law, regulations, policies, and procedures. It provides policy oversight, background investigations, internal audit & compliance, and surveillance coverage for the Spotlight 29 Casino and Tortoise Rock Casino to protect tribal assets and ensure the integrity of the Tribe’s gaming facilities. The organization strives to deliver a Five Star Experience to guests and fellow team members, committed to the Service Promise that the Tribe’s experience is the top priority. Essential Duties and Responsibilities Provide outstanding customer service to guests and all other employees by exceeding our mission statement. Deliver a Five Star Experience to guests and all team members by embodying the Mission Statement and Service Promise while adhering to department service standards. Ensure compliance with Title 31, state, federal, and tribal laws and regulations. Evaluate the adequacy of accounting, administrative, and other operating safeguards designed to promote effective control at reasonable cost. Report material weakness in the casino operation’s system of internal controls and recommend policies and procedures to eliminate those weaknesses. Work with the casino operation’s internal audit department in examining records of departments to ensure proper recording of transactions and compliance with applicable laws and regulations. Inspect accounting systems to determine their efficiency, accuracy, and protective value. Ascertain the extent to which operating assets are accounted for and safeguarded from loss. Observe and analyze casino operation’s gaming policies and procedures for compliance with all applicable laws and regulations, including NIGC regulations and internal control procedures. Review records pertaining to material assets such as equipment, building and manpower to determine the degree to which they are utilized. Analyze data obtained for evidence of deficiencies in controls, duplication of effort or lack of compliance with casino operation’s established policies and procedures. Conduct special studies at the request of the TGC such as those required to discover mechanics of detected fraud and develop protective controls to prevent recurrence. Prepare written reports of all audits undertaken containing findings and recommendations. Reports are sent to the TGC for review and approval prior to being shared with the Twenty‑Nine Palms Band of Mission Indians’ BDC and the general manager of the casinos. Appraise the adequacy of post‑audit action taken by casino operations to implement the TGC’s recommendations to ensure the correction of all identified deficiencies. Identify and work with casino operations to address inadequate post‑audit corrective actions. Perform any other duties that may be assigned from time to time. Ensure compliance with all Minimum Internal Control Standards (MICS) as well as all Tribal Internal Control Standards (TICS). Present a positive image of the tribal organization to its guests, vendors, and provide assistance as required. Follow all safety policies and procedures and attend all scheduled safety meetings and training as a condition of employment. Supervisory Responsibilities This job does not require supervisory duties. Qualifications Education and Experience (MUST BE DOCUMENTED) College degree or equivalent in audit and gaming experience; additional audit and accounting certifications highly preferred. Working knowledge of internal audit processes, including planning, fieldwork, and reporting phases, sufficient to complete projects evaluating the effectiveness of internal control systems. Relevant experience with a top‑tier public accounting firm and experience in regulating, auditing or accounting in the gaming and hospitality industry preferred. Working knowledge of GAAP, GAAS, COSO, GASB, and internal auditing standards and ethics preferred. Experience in identifying and evaluating risks, understanding business processes, and conducting thorough audits. Strong analytical skills with the ability to identify issues, inefficiencies, and improvement opportunities. Excellent communication, analytical thinking, attention to detail, adaptability, and time management skills, including the ability to interact with management and present findings and articulate risk and control clearly and accurately. Proficiency in Microsoft Word, Excel, Power Point, Outlook, internet research skills, and the ability to utilize technology such as audit software, internal systems, and data analytics tools. Experience with audits of regulatory requirements such as Minimum Internal Control Standards (MICS) issued by the National Indian Gaming Commission (NIGC), Sarbanes‑Oxley (SOX) compliance, and/or Bank Secrecy Act (BSA)/Anti‑Money Laundering (AML) compliance preferred. Ability to perform duties impartially and without external influence, ensuring accurate assessments, maintaining public trust, and upholding ethical standards in compliance with regulations. Must not have any direct relatives associated with or employed by casino operations or the TGC. Certifications, Licenses and Additional Requirements Must pass periodic random drug screens. Must be able to pass background suitability investigation. Must obtain a tribal gaming license. Must obtain all other applicable certifications and licenses. Must provide proof of eligibility to work in the United States within 72 hours of employment. Physical Demands While performing the duties of this job, the employee is required to talk and hear regularly, stand, walk, sit, use upper extremities to handle, feel, reach, climb, balance, stoop, bend, push, pull, twist, kneel, crouch or crawl. The employee may lift up to 75 pounds and/or push or pull up to 150 pounds. Repetitive movements may be required. Specific vision abilities required include close vision, distance vision, color vision, peripheral vision, depth perception, and ability to adjust focus. Work may occur in low light conditions and exposure to loud noise for extended periods. Work Environment Multiple locations. Some enterprises are open 24 hours per day, 7 days per week; therefore, flexibility to work any and all hours is required. Must be available for emergency calls 24/7. Must be available to work weekend and holidays. Some enterprises are gaming facilities. Some enterprises are not smoke‑free environments. Surveillance cameras and audio equipment monitor the premises on a 24‑hour basis throughout most of the facilities. Indian Preference Act Tribal Members Other Native Americans All other ethnic groups #J-18808-Ljbffr