Finding F20
The IOC is not provided with information to determine whether proposed annual audit plans address the County’s highest-risk areas, as required by IIA Principle 8, 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 Board of Supervisors
Partially disagrees: IOC reviews activities and approves plans; acknowledges highest-risk discussion could be more explicit.
Read official response · PDF page 2Separates existing oversight from the admitted risk-discussion gap with concrete assertions; no particular plan or meeting record is identified.
This review evaluates the response document. Implementation claims have not been independently verified.