Finding F22
Findings F4, F10, F11, F12, F18, F19, F20, F21, and F26 collectively establish that the IOC and Board do not fulfill the audit oversight responsibilities required by IIA Principle 8 and Standards 8.1 and 15.1, and GAGAS §§3.46 and 6.06 — including charter approval, prospective audit plan approval, ongoing engagement, risk-based planning oversight, and direct receipt of audit reports.
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
Agrees with the finding without additional explanation.
Read official response · PDF page 3Explicit agreement engages F22; 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.