YELLOW SHEET Office of the State Auditor of Missouri Claire McCaskill

Report No. 2006-32

May 2006

The following finding was noted as a result of our audit of the Missouri Gaming Commission.

The Missouri Gaming Commission (MGC) does not have a comprehensive audit plan to identify and monitor the goals and responsibilities of the compliance audit section, as required by MGC policy.  The audit section is responsible for performing comprehensive reviews and assessments of the level of compliance by casinos with applicable gaming statutes, regulations, internal controls, and good business practices. An audit plan will assist MGC officials in more effectively prioritizing and establishing the frequency of audits and determining whether audit function goals are realistic and objectives of the audit function are being met.

The Acting Executive Director agreed with the recommendation to develop and maintain a comprehensive audit plan.

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