Finding F7
The IAD has no documentation demonstrating that organizational and self-review independence threats have been formally identified, evaluated, or mitigated through safeguards, as required by GAGAS §§3.40–3.58 and IIA Standard 7.1.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 12
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agrees with the finding without additional explanation.
Read official response · PDF page 3Explicit agreement engages F7; 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.