Finding F44
BART’s Internal Audit Charter, Audit Committee Charter, and organizational chart are inconsistent with one another regarding Internal Audit’s reporting relationships and the Audit Committee’s authority, creating ambiguity about where authority over Internal Audit actually resides. These conditions are inconsistent with IIA Standards 6.1 and 7.1, which require that internal audit authority, positioning, and reporting relationships be clearly defined and consistently reflected across governance frameworks.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 25
Permanent linkOfficial response
BART Board of Directors
Agrees with clarification: chart depicts management; charter gives functional/administrative distinction and will be kept aligned with revisions.
Read official response · PDF page 19Preserves source label although explanation qualifies the asserted inconsistency, using named charter and specific governance roles.
This review evaluates the response document. Implementation claims have not been independently verified.