As the transaction grows the more senior employees must be involved. For example, while a pit boss can comp a player to dinner, large credit lines must be approved by at least three high-ranking casino employees. Moreover, the ever-present surveillance system monitors transactions wherever they occur. Certain procedures can assist proper observation. To understand the nature of these controls, one must appreciate that a typical casino may have a thousand pages of controls that cover every aspect of the gaming operation.
Nothing occurs in the casino without touching on some aspect of internal controls.
Despite the fact that Nevada has had legal gaming since 1931, no casino had to have any internal controls until 1968. Even then, the regulators took no serious efforts to enforce the requirements until the early 1980s. The decision took the form of a disciplinary action brought against a Las Vegas Strip casino. The casinos' internal controls required it to conduct a comprehensive review and verification before issuing credit to a patron. At least the scam artists had a sense of humor.