Recommendation R21
By December 1, 2026, the Auditor-Controller should consider directing the IAD to distribute all completed audit reports, including management responses, directly to the IOC (or, if established, the Audit Committee) consistent with the direct communication requirements of IIA Standards 11.3 and 15.1 and the report distribution requirements of GAGAS Chapter 9.
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 periodically distribute audit reports and management responses to Finance Committee as part of IIA compliance.
Read official response · PDF page 8Recipient differs from IOC/proposed Audit Committee and no explicit delivery date is supplied.
- Periodically distribute audit reports and management responses to Finance Committee. Owner: Contra Costa County Auditor-Controller. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.