Matthew Roche

Matthew Roche is a seasoned Internal Audit Manager at Penn National Gaming, bringing over two decades of expertise in internal auditing, operations management, and regulatory compliance within the gaming industry. In his current role, Matthew oversees the internal audit function across multiple casino properties spanning various jurisdictions, ensuring strict adherence to local gaming regulations, internal controls, and corporate policies. His responsibilities include conducting comprehensive risk assessments, managing Sarbanes-Oxley (SOX) testing, and coordinating audit activities to safeguard the organization’s assets and integrity.

A key focus of Matthew’s work involves supporting the successful opening and closing of casino operations, where his meticulous approach ensures compliance with complex regulatory frameworks and operational standards. His deep understanding of gaming industry-specific risks, combined with his proficiency in fraud investigations and internal controls, enables him to identify vulnerabilities and implement strategic improvements that enhance operational efficiency and reduce exposure to financial and regulatory risks.

Matthew’s expertise extends to evaluating casino staff performance, optimizing internal processes, and strengthening internal controls to prevent fraud and ensure accountability. His leadership in audit planning and execution fosters a culture of compliance and continuous improvement across Penn National Gaming’s properties. Additionally, Matthew leverages his skills in coaching and mentorship to empower his teams, promoting professional development and a proactive approach to risk management. His comprehensive knowledge of casino management, regulatory environments, and internal audit best practices makes him a vital asset in maintaining Penn National Gaming’s reputation for integrity and operational excellence in the highly regulated gaming industry.