Finding F24
The IAD does not maintain an ongoing quality assurance and improvement program, as required by IIA Standard 8.3 and GAGAS Chapter 5, which require audit organizations to establish and maintain internal quality assessment processes to evaluate conformance with professional standards.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 13
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agrees with the finding without additional explanation.
Read official response · PDF page 3Explicit agreement engages F24; 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.