There are few people who understand or appreciate the system for regulating a gaming operation and the unique characteristics that make that so difficult. Unlike other business's, two elements join to make the effective control of a casino's internal operation problematic and complex.  

• A casino contains a vast amount of liquid assets in the form of cash and gaming chips which are very attractive and susceptible to misappropriation. Second, these liquid assets remain uncounted and unrecorded as the gaming activity takes place. Casinos are unique because millions of dollars are continually changing hands among thousands of people on the casino floor without any record being made of how much money is exchanged, how many people are involved, or who these individuals are.

In developing detailed systems to control these activities, casinos usually emphasize the accounting and internal control areas. Generally, procedures of this character regulate how cash is collected and stored at the tables, how it is transported to the count room, how it is counted and recorded, how credit is verified, granted, and recorded, how gaming chips are transferred to and from the tables, and what records and documents are created in the cashier's cage and count rooms. Although each of these areas is essential to control, a system that limits itself to traditional accounting and internal control areas lacks the comprehensive approach needed to effectively regulate the activities occurring on the casino floor and that is why you need J. Carlini & Associates.