Finding F12
A single annual meeting does not satisfy the ongoing communication, timely reporting, and report distribution obligations imposed by IIA Principle 8, IIA Standards 8.1 and 15.1, GAGAS §§6.06 and 9.56, each of which requires engagement throughout the year.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 12
Permanent linkOfficial response
Contra Costa County Board of Supervisors
Disagrees: the cited standards set no minimum meeting count; says current reporting and Single Audit and Measure X presentations supply oversight.
Read official response · PDF page 2Gives a finding-specific standards interpretation and identifies other audit presentations. Engagement does not establish that the interpretation or current practice satisfies professional standards.
This review evaluates the response document. Implementation claims have not been independently verified.