Finding F39
The 2025 annual audit plan presented to the Audit Committee relied on internal surveys to identify risks and did not include documented input from the Audit Committee or Board of Directors, contrary to IIA Standard 9.4, which requires that the risk assessment be informed by input from the board and senior management.
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: senior-management surveys and committee plan review informed risks, but Board/committee were not survey participants.
Read official response · PDF page 17Distinguishes informal review from formally documented input and acknowledges room for improvement, with FY2025 plan context.
This review evaluates the response document. Implementation claims have not been independently verified.