Unreconciled cash/chip variances write‑off as direct revenue loss

$18,000-180,000 annually in aggregate variances; loyalty program reconciliation delays due to manual variance investigation • $18,000-180,000 annually in unresolved variances; auditor spends 20-30% of cage audit time on manual variance reconciliation instead of control testing • $18,000-180,000 annually in unresolved variances; regulatory penalty risk if Title 31 reporting is incomplete due to missed variance correlation; potential civil penalties for inadequate suspicious activity documentation

Internal Auditor manually pulls variance slips, cross-references to transaction logs in disparate systems, creates custom audit workpapers in Excel, documents findings in Word or PDF; follows up with cage staff via email asking for explanations; escalates only large variances; small chronic variances buried in reconciliation reports • Manual count room coordination + convention event schedule tracking via spreadsheet + variance slip documentation + table games director manual review of convention-period variances • Manual count room reconciliation + variance slip documentation + table games director notes on high-roller tables + spreadsheet tracking of table-by-table discrepancies