Finding F19
IAD’s risk assessments do not include input from the Board or senior County executives, as required by IIA Standards 8.1 and 9.4.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 13
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Partially disagrees: no formal proactive input process exists, but Board and executives have supplied requests incorporated into annual plans.
Read official response · PDF page 3Separates lack of formal process from asserted informal input; no particular request or annual plan is identified.
This review evaluates the response document. Implementation claims have not been independently verified.