Finding F6
The participation of IAD personnel in ACFR preparation and their subsequent auditing of those same financial reporting processes and controls represents a self-review threat as defined in GAGAS §§3.30 and 3.39.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 12
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Disagrees because IAD does not perform GAGAS audits; says the manual is being revised to remove GAGAS references.
Read official response · PDF page 2Explains the standards objection but does not squarely discuss whether preparing and auditing the same processes creates a self-review threat under other applicable standards.
This review evaluates the response document. Implementation claims have not been independently verified.