Finding F3
The IAD’s placement within the Auditor-Controller's organizational structure creates an organizational independence threat under GAGAS §§3.27–3.58 and IIA Standard 7.1.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 11
Permanent linkOfficial responses
Contra Costa County Board of Supervisors
Says internal audit is an inherent core responsibility of an auditor-controller’s office.
Read official response · PDF page 1Position is implied rather than explicit; institutional responsibility does not squarely explain the asserted independence threat or its safeguards. No supporting record is identified.
This review evaluates the response document. Implementation claims have not been independently verified.
Contra Costa County Auditor-Controller
Disagrees, citing public-sector IIA guidance, the elected office’s independence from audited departments, and the claimed absence of GAGAS audits.
Read official response · PDF page 2Identifies the whole disputed independence proposition and reasons grounded in named standards/manual. This does not verify audit practices or independence.
This review evaluates the response document. Implementation claims have not been independently verified.