Finding F29
Management’s approval of the Internal Audit Charter and annual audit plan does not comply with IIA Standards 6.2 and 6.3, which require the governing body to approve these documents.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 23
Permanent linkOfficial response
BART Board of Directors
Partially disagrees: attributes final approval to Chief Audit Executive while acknowledging lack of explicit committee approval authority.
Read official response · PDF page 11Clearly identifies disputed actor and admitted standards issue through named charters.
This review evaluates the response document. Implementation claims have not been independently verified.