Finding F8
The IAD has no documentation that the impact of IAD staff participation in ACFR preparation (a non-audit management activity) on independence and objectivity has been formally assessed and disclosed to the oversight body, as required by GAGAS §3.59 and IIA Standards 7.1 and 8.1.
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 F8; 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.