Recommendation R1
By December 1, 2026, the Auditor-Controller should consider directing the IAD to comply with the IIA and GAGAS auditing standards as adopted in IAD’s Policies and Procedures Manual and as required by California Government Code Section 1236.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 13
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agency declines implementationWill not implement in its entirety: directs IIA compliance, rejects GAGAS compliance and is removing GAGAS references from the manual.
Read official response · PDF page 4Provides a reasoned partial refusal citing Government Code Section 1236. Disposition preserves refusal rather than implying acceptance of both standards.
- Direct IAD to comply with IIA, excluding GAGAS, and revise manual references accordingly. Owner: Contra Costa County Auditor-Controller. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.