Finding F21
IAD implements its annual audit plan without prior Board input or approval, eliminating the Board's opportunity to influence audit priorities before audit work has begun, inconsistent with IIA Principle 8 and IIA Standards 8.1 and 9.4, which collectively require that the board review and approve the risk-based audit plan before implementation.
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 approves the next plan, followed by separate Board review and approval.
Read official response · PDF page 3Directly disputes lack of prior input/approval through an asserted sequence; no dated plan or approval record is supplied.
This review evaluates the response document. Implementation claims have not been independently verified.