Finding F17
The IAD presented its 2026 annual audit plan as “risk based.” However, the plan did not include a documented risk assessment as required by IIA Standards 9.3 and 9.4.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 12
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agrees with the finding without additional explanation.
Read official response · PDF page 3Explicit agreement engages F17; 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.