The principal objectives of Gaming Audit and Systems are to provide the Board and Provincial Government with the assurance that the gambling revenue and levies are accurately calculated, timeously paid by licensees and that applicable gambling legislation is complied with. The Department ensures that casino licensees maintain a level of continual financial suitability and furthermore, provides the assurance that the Computer Monitoring Systems (CMS) and peripheral gambling systems used by the licensees are reliable and functioning according to the gambling legislative framework and specifications.

The functions of the Department include:

• Conduct periodic audits on the business establishments of all licensees in accordance with statements of Generally Accepted Auditing Standards, in order to provide reasonable assurance that financial records reviewed as a whole are free from material misstatement, and are inline with gambling legislation.
• Evaluate overall integrity of gambling revenue transactions reported by the licensees in as far as their compliance with MGB regulatory laws.
• Conduct reviews of licensees internal control procedures to ensure that they are inline with gambling legislation.
• Review gambling machines and tables financial transactions, jackpot pools as well as gambling tables revenue transactions for accuracy and completeness.
• Perform a comprehensive analysis of licensees financial performance, and
• Follow-up on previous audit findings and determine whether corrective actions have been implemented by the licensees.