Finding F33
There is no documented policy governing the form, content, or timing of Internal Audit’s communications to the Audit Committee, as IIA Standard 15.1 requires. The Grand Jury’s review of Audit Committee meeting materials found that the topics the Charter requires Internal Audit to address periodically were not always covered in Internal Audit’s appearances.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 24
Permanent linkOfficial response
BART Board of Directors
Partially disagrees: IIA15.1 permits varied communications; July 2025 charter defines topics; no separate policy is maintained.
Read official response · PDF page 14Explains policy interpretation and channels but does not resolve the report’s observation that required topics were not always covered.
This review evaluates the response document. Implementation claims have not been independently verified.