Internal controls should protect gaming integrity without slowing operations or becoming outdated. As the industry evolves, many controls no longer reflect current risks. This session examines how tribal gaming operations can modernize internal controls to stay relevant and effective. Panelists discuss identifying obsolete controls, adapting to regulatory and operational changes, including the IRS jackpot threshold increase to $2,000, the decline of the penny, and the growing role of AI in internal control design and audit practices.