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. 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 the 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.  In addition, the TGC provides policy oversight, Background Investigations, Internal Audit & Compliance and Surveillance coverage for the Spotlight 29 Casino and Tortoise Rock Casino in order to protect tribal assets and ensure the integrity of the Tribe’s gaming facilities. In addition, we strive to deliver our Five Star Experience to Guests and fellow Team Members. This includes being committed to our Service Promise: We are the Twenty-Nine Palms Band of Mission Indians Team, where your experience is our top priority. Every person and detail matters.

ESSENTIAL DUTIES AND RESPONSIBILITIES:

The requirements listed below are representative of the knowledge, skill, and/or ability required to perform this job successfully. Upon request, reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

• Provide outstanding customer service to guests and all other employees by exceeding our mission statement.
• Deliver our Five Star Experience to Guests and all Team Members by embodying our Mission Statement and Service Promise while adhering to department service standards. This entails consistency performing our service expectations of: Welcoming, Proactive, Seamless, Personalized and Valued.
• Ensure compliance with Title 31, state, federal, and tribal laws and regulations.
• Evaluates the adequacy of accounting, administrative, and other operating safeguards designed to promote effective control at reasonable cost.
• Reports material weakness in the Casino Operation's system of internal controls and recommends policies and procedures to eliminate those weaknesses.
• Works 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.
• Inspects accounting systems to determine their efficiency, accuracy, and protective value.
• Ascertains the extent to which operating assets are accounted for and safeguarded from loss.
• Observes and analyzes Casino Operation’s gaming policies and procedures for compliance with all applicable laws and regulations, including but not limited to, NIGC Regulations and internal control procedures.
• Reviews records pertaining to material assets such as equipment, building and manpower, to determine the degree to which they are utilized.
• Analyzes data obtained for evidence of deficiencies in controls, duplication of effort or lack of compliance with Casino Operation’s established policies and procedures.
• Conducts special studies at the request of the TGC such as those required to discover mechanics of detected frauds and develops protective controls to prevent recurrence.
• Prepares written reports of all audits undertaken containing findings and recommendations. Written 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 Spotlight 29 Casino and Tortoise Rock Casino.
• Appraises the adequacy of post-audit action taken by Casino Operations to implement the TGC’s recommendations to ensure the correction of all identified deficiencies.
• Identifies and works with Casino Operations to address inadequate post-audit corrective actions.
• Performs 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 and vendors and to assist them as required.
• Must follow all safety policies and procedures and attend all scheduled safety meetings and training as a condition of employment.
• Perform any other duties that may be assigned from time to time.

SUPERVISORY RESPONSIBILITIES:

This job does not require supervisory duties.

EDUCATION AND EXPERIENCE (MUST BE DOCUMENTED):

• College degree or equivalent 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 top-tier public accounting firm and experience in regulating, auditing or accounting in the gaming and hospitality industry is preferred.
• Working knowledge of GAAP, GAAS, COSO, GASB, and internal auditing standards and ethics is 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, and Outlook, Internet research skills and the ability to utilize available technology such as audit software, internal systems, and/or data analytics tools.
• Experience with audits of regulatory requirements such as Minimum Internal Control Standards (MICS) issued by 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.

CERTIFICATION, LICENSES AND ANY 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:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Upon request, reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this Job, the employee is regularly required to talk and hear. The employee is frequently required to stand; walk and sit. The employee is occasionally required to use upper extremities, including but not limited to, hands and fingers to handle, or feel; reach with hands and arms. They may be occasionally required to climb or balance, stoop, bend, push, pull, twist, kneel, crouch, or crawl. The employee must occasionally lift up to 75 pounds and/or push, pull up to 150 pounds. The employee is occasionally required use repetitive movements to complete tasks. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception and ability to adjust focus. Employee may be occasionally required to work in low light conditions, and may be exposed to loud noise for extended periods. 

WORK ENVIRONMENT: 

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job.

• Multiple locations.
• Some enterprises are open 24 hours per day, 7 days per week; therefore, you must be flexible to work any and all hours.
• 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 a smoke-free environment.
• Surveillance cameras and audio equipment monitor the premises recording activity throughout most of the facilities on 24 hours per day, 7 days per week basis.

INDIAN PREFERENCE ACT:

The Twenty-Nine Palms Band of Mission Indians has a resolution on file with Human Resources to ensure that Indian Preference will be adhered to in the following order in accordance with IPA:

                                         1.  Tribal Members

                                         2.  Other Native Americans

                                         3.  All other ethnic groups