Recommendation R14
By January 1, 2027, the Auditor-Controller should consider requiring that the annual risk assessment process include documented input from the Board of Supervisors, its designated oversight committee, and senior county leadership, consistent with IIA Standards 8.1 and 9.4.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 15
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agency plans to implementWill require documented Board, oversight-committee and senior-leadership input by January 1, 2027.
Read official response · PDF page 7Explicit input-process commitment and date.
- Require documented Board, oversight-committee and senior-leadership input in annual risk assessment. Owner: Contra Costa County Auditor-Controller. Timing: 2027-01-01.
This review evaluates the response document. Implementation claims have not been independently verified.