Recommendation R16
By January 1, 2027, the Board of Supervisors should consider requiring the IAD to document the linkage between identified risks and the audit engagements included in the annual audit plan, including justification for inclusion or exclusion of high-risk areas.
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 document risk-to-engagement linkage and high-risk inclusion/exclusion; 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.