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Finding F1

Finding F1

California Government Code Section 1236 requires that employees conducting audits for public agencies follow standards of the Institute of Internal Auditors (IIA) or the U.S. Government Accountability Office’s Generally Accepted Government Auditing Standards (GAGAS).

Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 11

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Official responses

Contra Costa County Board of Supervisors

Agrees with the finding without additional explanation.

Read official response · PDF page 1

Explicit agreement engages F1; the response adds no finding-specific reasoning or independently checkable support. Agreement is not independent verification.

This review evaluates the response document. Implementation claims have not been independently verified.

Contra Costa County Auditor-Controller

Agrees with the finding without additional explanation.

Read official response · PDF page 1

Explicit agreement engages F1; the response adds no finding-specific reasoning or independently checkable support. Agreement is not independent verification.

This review evaluates the response document. Implementation claims have not been independently verified.

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