Recommendation R18
By April 1, 2027, the BART Board should consider directing Internal Audit to implement a formal, documented process to obtain and incorporate input from the Audit Committee and Board into the annual risk assessment process, ensuring alignment with the IIA Standards and GAGAS.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 27
Permanent linkOfficial response
BART Board of Directors
Agency plans to implementIntends Board/committee input by April 1, 2027 for FY2028 risk assessment.
Read official response · PDF page 31Explicit input/timing commitment; no independent evidence of completion.
- Obtain Audit Committee and Board input for FY2028 risk assessment. Owner: BART Board of Directors. Timing: 2027-04-01.
This review evaluates the response document. Implementation claims have not been independently verified.