Finding F18
IAD has no documented risk-assessment methodology as required by IIA Standard 9.3.
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 F18; 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.