The Bellagio has extensive controls in place in order to ensure the smooth operations of their hotels and casinos. Most of the controls put in place at the Bellagio consist of action and personnel controls; not a lot of results or cultural controls seen. The gaming industry is heavily regulated so many controls have to be put in place anyway as required by regulatory bodies, however the Bellagio has gone above and beyond the required amount.

Some of the action controls that we see being employed at the Bellagio are:
• Daily cash count
• 2000+ surveillance cameras that record footage at each table and all casino surroundings
• Strict record keeping procedures and daily reconciliations
• Dual or triple supervision when transferring cash or cash equivalents
• Pocketless uniforms to prevent hiding cash
• Extensive supervision of gamers, dealers and all personnel handling cash
• Cash cage, lock boxes and specific procedures for handling cash
• Being aggressive on collection of receivables
• A lot of redundancy so they are never short staffed and security remains high

Some of the personnel controls that we see are:
• Only hire experienced staff
• Thorough screening process of potential hires
• Extensive training of employees
• Licensing of casino staff
• Good job design: giving staff 20 minutes break each hour

Cultural controls:
• Reporting suspicious transactions
• Reporting any transaction over $10 000

Results controls:
• Upper management bonuses for good performance,
• Bonus vacation day for perfect semi annual attendance
• Annual gala held to recognize employee performance
• Staff held personally accountable for cash variances
• Variance reports and investigations in case of shortage

Overall the Bellagio has some very good and strict controls in place to keep track of their cash, however there are some areas for improvement.