Finding F25
The IAD has not undergone an external quality assessment review in more than 25 years. IIA Standard 8.4 requires an external assessment at least once every five years and GAGAS §5.179 requires an external peer review at least once every three years.
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 4Explicit agreement engages F25; 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.