Finding F14
Neither the IOC nor the Finance Committee requires financial or audit expertise as a condition of membership, inconsistent with the Government Finance Officers Association's (GFOA’s) Audit Committees best practice and IIA guidance on audit committee effectiveness, both of which identify such expertise as a threshold condition for effective audit oversight.
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
Agrees with the finding without additional explanation.
Read official response · PDF page 2Explicit agreement engages F14; 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.