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Recommendation R13

Recommendation R13

By January 1, 2027, the Auditor-Controller should consider directing the IAD to revise its Policies and Procedures Manual and any applicable administrative bulletins to incorporate requirements for a documented, risk-based audit planning process aligned with IIA Standards 9.3 and 9.4.

Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 15

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Official response

Contra Costa County Auditor-Controller

Agency plans to implement

Will revise the manual and administrative bulletin for documented risk-based planning, submitting bulletin updates for County Administrator concurrence; completion by January 1, 2027.

Read official response · PDF page 6

Identifies documents, process and date; concurrence is part of the stated workflow, not verified approval.

  • Revise manual and administrative bulletin for documented risk-based planning, submitting bulletin updates for County Administrator concurrence. Owner: Contra Costa County Auditor-Controller. Timing: 2027-01-01.

This review evaluates the response document. Implementation claims have not been independently verified.

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