Recommendation R3
By January 1, 2027, the Auditor-Controller should consider prohibiting IAD personnel from participating in the preparation of the ACFR or performing other management functions to comply with IIA Standard 7.1 and GAGAS §§3.87-3.89.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 14
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agency says further analysis neededWill analyze ACFR assignments during September–December 2026, consider reassignment beginning with the June 30, 2027 year-end process, and document independence safeguards.
Read official response · PDF page 5Describes staffing/experience constraints and analysis rather than a blanket prohibition by January 1.
- Analyze which ACFR assignments can be handled by non-IAD personnel. Owner: Contra Costa County Auditor-Controller. Timing: During the September–December 2026 ACFR process..
- Consider reassigning certain ACFR assignments to other divisions, subject to analysis and staffing constraints. Owner: Contra Costa County Auditor-Controller. Timing: Beginning with the fiscal year ended June 30, 2027 ACFR process, where reassignment is appropriate..
- Assess ACFR assignments for independence impairments and document safeguards for IOC. Owner: Contra Costa County Auditor-Controller. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.