Recommendation R2
By January 1, 2027, the Board of Supervisors should consider evaluating alternative organizational reporting structures for IAD that reduce organizational and self-review threats, including placement outside the Auditor-Controller’s span of control.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 14
Permanent linkOfficial response
Contra Costa County Board of Supervisors
Agency says further analysis neededRequires further analysis; IAD will remain within the Auditor-Controller, while the County will identify and mitigate conflicts and self-review threats.
Read official response · PDF page 3Explains rejection of relocation while proposing safeguards. No analysis scope or completion date is given.
- Identify and mitigate potential audit conflicts and self-review threats while retaining IAD within the Auditor-Controller. Owner: Contra Costa County Board of Supervisors. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.