Service encompasses all aspects of the Pokagon Band of Potawatomi Indian’s governmental operations. Every employee shares the responsibility to provide exemplary service, dignity, and respect to all Tribal Citizens, the Tribal Council, and staff members. To this end, all employees have an obligation to identify and report any service problems, issues, or concerns and through designated channels, initiate, recommend, and actively participate in solutions.

Position Summary: Under the supervision of the Director of Internal Audit, perform regulatory audits based on National Indian Gaming Commission (“NIGC’) Minimum Internal Control Standards (“MICS”). Audits include identified aspects of casino operations, financials, and technology based on the approved audit plan to determine the effectiveness, efficiency, and adequacy of internal controls and compliance with the prescribed regulations and operating policies and procedures.

Tier 1

• Perform audits to ensure compliance with established internal control procedures by examining records, reports, operating practices, and documentation in detail.
• Test areas of gaming operations based on the NIGC MICS, PBOPI Gaming Regulatory Act, PBGC Commission Regulations, other federal and state regulations, and Four Winds policies and procedures.
• Commit to continuous learning by having the ability to develop and improve skills and knowledge, perform efficiently and effectively, and adapt to changes in the workplace to enhance performance.
• Design, create, and perform audit functions i.e. (checklists, programs, reports, etc.), by gathering and processing information based on the annual audit plan to determine the effectiveness, efficiency, and adequacy of internal controls and compliance with prescribed operating procedures.
• Write work papers that are adequately documented with requisite audit evidence.
• Assist in follow-up audits to ensure corrective actions have been implemented and are functioning effectively.
• Assist in the issuance of audit reports concerning the status of audited control systems. Describe the scope of the audit performed, observed weaknesses or instances of non-compliance in the control systems, and make recommendations for correction or improvement.
• Discuss audit findings and recommendations with the Director of Internal Audit, Executive Director, Audit Team and other parties as directed.
• Communicate professionally and effectively with Commission personnel and appropriate casino personnel, including management, to collaboratively achieve organizational goals.
• Perform audits with a quality focus by identifying all sides of an issue and recommending appropriate actions to improve the effectiveness of policies and procedures.

Tier 2 will also include:

• Demonstrate advanced audit skills by independently planning and executing complex audit assignments, including those involving multiple departments or high-risk areas.
• Identify and assess risks within gaming operations by analyzing patterns, trends, and anomalies in audit data to proactively address potential compliance or operational concerns.
• Apply technical expertise to interpret complex regulatory requirements (NIGC MICS, PBOPI Gaming Regulatory Act, PBGC Commission Regulations, and other applicable laws) and provide practical recommendations for compliance.
• Enhance audit methodologies by refining checklists, programs, and testing procedures to improve efficiency and accuracy.
• Collaborate on audit scope and priorities with the Director of Internal Audit, contributing to the development and adjustment of the annual audit plan based on emerging risks and operational needs.
• Provide constructive feedback to peers by reviewing audit work papers and offering clear, actionable suggestions for improvement.
• Communicate findings and recommendations to management and stakeholders in a clear, persuasive, and solution-focused manner.
• Serve as a subject matter resource for less experienced auditors, offering guidance on interpreting regulations, designing audit steps, and documenting results.
• Develop and lead training efforts for Internal Audit and other Commission staff, providing instruction on audit methods, regulations, laws, policies, financial principles, or technology related databases and applications used by the Commission.
• Evaluate and modify Audit policies, procedures, and protocols to streamline operations and increase efficiency across the Commission.
• Demonstrate adaptability by adjusting audit approaches to meet changing operational, regulatory, or technological conditions.
• Exhibit professional judgment when evaluating sensitive or complex audit issues, ensuring decisions are based on thorough analysis and supported by evidence.
• Support continuous improvement efforts by recommending policy or procedural changes that strengthen internal controls and operational efficiency.
• Acts as the Audit database subject matter expert.

Tier 3 will also include:

• Proactively identify areas for improvement and lead initiatives to implement positive changes.
• Maintain a positive, calm, and professional demeanor under pressure.
• Hold yourself and others to high standards of accountability.
• Demonstrate a strong awareness of team dynamics and maintain a pulse on team morale.
• Actively listen and support colleagues with empathy and fairness.
• Actively mentor and coach others to improve performance, knowledge, and confidence.
• Foster a culture of inclusivity and teamwork, working effectively with all team members.
• Take initiative in leading or contributing to projects beyond core duties.
• Seek opportunities to add value to broader departmental or organizational goals.
• Exhibit maturity, humility, and self-awareness in decision-making.
• Avoid rushing to provide answers; instead pause, verify, and ensure accuracy to build trust.
• Always act in the best interest of the team and the Tribe.
• Use “we” instead of “me” and promote a team-first mentality.
• Avoid gossip and negative behaviors; instead, support and uplift others in a constructive manner.
• Be dependable, flexible, and willing to step into gaps when team needs arise.

Non-Essential Functions:

• Performs other duties as assigned, which may include tasks or responsibilities not specifically listed in the job description but are necessary to support the overall goals and operations of the department or organization. These duties may evolve based on business needs and may require flexibility, collaboration, and adaptability in fulfilling additional responsibilities as directed by leadership.

Equipment:

• Standard office equipment.
• Systems used: Microsoft Office applications, TeamMate, Data Analytic tools, and other software and proprietary databases.

Position Requirements:

Tier 1

• Bachelor’s degree in field of study may include Business Administration, Public Administration, Organizational Leadership, Accounting, Finance, Criminal Justice, or a related field.
  • Previous gaming industry experience is preferred.
  • Formal certifications such as CIA (Certified Internal Auditor), CISA (Certified Information System Auditor), CFE (Certified Fraud Examiner), or CPA (Certified Public Accountant) are not required, but will be considered favorably.
  • Working knowledge and experience utilizing electronic working papers software is preferred.
  • Working knowledge and experience utilizing data analytics software is preferred.
  • Must be detail oriented and well organized.
  • Strong written and verbal communication skills.
  • Strong interpersonal relationship skills and able to work in a team environment.
  • Knowledge of gaming regulations and technical standards, such as the NIGC, MICS, and Tribal/State Compacts, is highly preferred.
  • Must adhere to the Commission policy prohibiting Commission employees from gambling or playing at Four Winds Casino or any licensed game, gaming device, or online gaming/sports wagering under the jurisdiction of the Pokagon Band Gaming Commission.
  • Must be able to handle requests in an empathetic and professional manner.
  • Must be at least 21 years of age.
  • Must be willing to promote goals and philosophies of the Pokagon Band of Potawatomi Indians.
  • Must be willing to work flexible hours and weekends.
  • Must be willing to work in any of the Four Winds Casino properties.
  • Must have a valid driver’s license and be able to meet the minimum requirements regarding driving record in order to utilize Commission vehicles.
  • Submit to and successfully pass a background investigation.
  • Submit to and successfully pass drug testing as required by the Commission.

Tier 2 will also include:

• Minimum of 3 years’ experience as a PBGC Internal Auditor
• Expert audit skills with the ability to independently plan and execute complex audit assignments.
• Comprehensive technical expertise to interpret complex regulatory requirements (NIGC MICS, PBOPI Gaming Regulatory Act, PBGC Commission Regulations, and other applicable laws) and provide practical recommendations for compliance.
• Advanced proficiency in audit methodologies by refining checklists, programs, and testing procedures to improve efficiency and accuracy.
• Exceptional collaboration skills in the development of audit scope and priorities.
• Ability to provide professional and constructive feedback to peers by reviewing audit work papers and offering clear, actionable suggestions for improvement.
• Advanced oral and written communication skills with the ability to determine the best communication method(s) that will foster positive working relationships.
• Lead the evaluation and modification of Audit policies, procedures, and protocols.
• Strong adaptability to adjust audit approaches to meet changing operational, regulatory, or technological conditions.
• Expertise in exhibiting professional judgment when evaluating sensitive or complex audit issues, ensuring decisions are based on thorough analysis and supported by evidence.
• Leads continuous improvement efforts by recommending policy or procedural changes that strengthen internal controls and operational efficiency.
• Acts as the Audit database subject matter expert.

Tier 3 will also include:

• Minimum of 2 years’ experience as a Tier 2 PBGC Internal Auditor.
• Mentor less experienced Gaming Commission personnel.
• Continually seeking new ways to enhance performance, improve results and/ or transform the PBGC.
• Understanding and managing own emotions and the impact your behavior has on others to minimize counterproductive actions, instill trust, and inspire others.
• Exemplify a strong leadership role in helping others achieve excellent results.
• Continually seek to understand and respect others’ perspectives and emotions; encouraging a culture of compassion, empathy and support within and beyond the PBGC.
• Recognizes the need for change by being open to new ideas and methods and championing transformational change within the PBGC and beyond.
• Consistently puts the interests of the PBGC before self-interests to include making monetary spending recommendations as if they were personal funds.

Indian Preference

• Pokagon Band Preference Code applies.

Physical Requirements:

• Frequently required to use hands and fingers to operate equipment.
• Frequently required to talk and hear.
• Ability to lift or carry materials or equipment as needed for audit purposes.
• Work is generally sedentary in nature and will frequently require sitting. However, standing and walking will occasionally be necessary.

Work environment:

• Work is generally performed within an office environment, with standard office equipment available. However, duties will require occasional work in a casino environment, which may be smoky with noise levels above a general office environment.
• Must be able to work in a fast-paced environment, sometimes with varying hours to meet deadlines or respond to time critical job tasks.
• Ability to work both independently and as part of a team, collaborating with other auditors, Commission staff, and Four Winds Casino staff.

Competencies:

Tier 1

• Auditing
• Analytical Thinking
• Attention to Detail
• Fostering Communication
• Initiative
• Collaboration

Tier 2 will also include:

• Creativity and Innovation
• Critical Judgment
• Planning and Organizing
• Teamwork
• Fostering Learning and Development

Tier 3 will also include:

• Improving Business Processes
• Self-Awareness
• Team Leadership
• Acting with Empathy and Compassion
• Leading Change