Recommendation R15
By January 1, 2027, the Board of Supervisors should consider requiring that all audit plans presented for its approval include a summary of the risk assessment methodology, key risks identified, and the rationale used to prioritize audit engagements, consistent with IIA Standards 9.3 and 9.4 and GAGAS §§8.03–8.07.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 15
Permanent linkOfficial response
Contra Costa County Board of Supervisors
Agency plans to implementStates that the recommendation will be implemented.
Read official response · PDF page 5Future acceptance is explicit, but gives no implementation steps or independently stated completion timetable. The recommendation’s date is not recorded as a separately confirmed agency promise.
- Implement the recommendation to include risk-assessment methodology, key risks and prioritization rationale in audit plans; no separate timetable supplied. Owner: Contra Costa County Board of Supervisors. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.