(1) A gaming operator shall establish and maintain a system of internal control designed to—
(a) maintain accountability for and safeguard assets;
(b) maintain accurate and reliable financial records;
(c) permit adequate recording of transactions to ensure proper reporting of revenue from gaming;
(d) ensure that transactions are performed in accordance with set rules and the general and specific authorisation of management; and
(e) ensure that appropriate action is taken in the event of a breach of the controls so established.
(2) A gaming operator shall maintain a system whereby wagers made on a gaming machine and winnings paid out by the gaming machine are recorded daily.
(3) The Board may make a request for the records made under subsection (2) to be made available to it and a gaming operator shall comply with the request.