Finding F4
The Internal Operation Committee’s (IOC) failure to exercise charter approval, audit plan pre-approval, and direct report receipt as required by IIA Standards 6.1, 6.2, 8.1, 9.4, 11.3 and Principle 8 leaves this organizational independence threat unmitigated, constituting an independence impairment in fact and appearance under GAGAS §3.56.
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
Partially disagrees, citing annual IOC review of prior activities and approval of the next audit plan.
Read official response · PDF page 1Identifies plan approval as disputed and gives a concrete oversight account, but does not resolve charter approval, direct report receipt, or the distinction between impairment in fact and appearance.
This review evaluates the response document. Implementation claims have not been independently verified.
Contra Costa County Auditor-Controller
Partially disagrees: accepts an unmitigated threat in appearance under IIA but rejects a GAGAS impairment because IAD does not conduct GAGAS audits.
Read official response · PDF page 2Clearly distinguishes accepted and disputed scope and explains its standards interpretation using the Policies and Procedures Manual.
This review evaluates the response document. Implementation claims have not been independently verified.