Finding F35
There is no documented policy establishing how Internal Audit reports are to be distributed to the Audit Committee following completion of an engagement, as required by GAGAS Section 9.57 and IIA Standard 15.1.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 24
Permanent linkOfficial response
BART Board of Directors
Disagrees, citing Internal Audit Manual2026 guidance on appropriate recipients and GAGAS9.57 risk assessment.
Read official response · PDF page 15Identifies documented guidance and the reason it differs from unrestricted distribution; legality/conformity remains attributed.
This review evaluates the response document. Implementation claims have not been independently verified.