Recommendation R4
By January 1, 2027, the Board of Supervisors should consider requiring the Auditor-Controller to develop, document, and implement a formal independence safeguards framework consistent with GAGAS §§3.40–3.58 and IIA Standards 7.1. Required safeguards shall include recusal protocols for audits involving Auditor-Controller functions, independent supervisory review of those audits, and documented segregation of duties between IAD personnel participating in ACFR preparation and those auditing associated financial reporting processes.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 14
Permanent linkOfficial responses
Contra Costa County Board of Supervisors
Agency says further analysis neededRequires further analysis; Board will require an independence safeguards framework under IIA Standard 7.1.
Read official response · PDF page 3Does not expressly address GAGAS, recusal, independent review, or segregation of ACFR duties. No agency completion date is stated.
- Require a formal IIA Standard 7.1 independence safeguards framework. Owner: Contra Costa County Board of Supervisors. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.
Contra Costa County Auditor-Controller
Agency plans to implementPromises partial implementation: an IIA Standard 7.1 safeguards framework developed and in use by January 1, 2027; rejects GAGAS applicability.
Read official response · PDF page 5Concrete date and narrower standards scope are stated; completion is not verified.
- Develop and use an IIA Standard 7.1 independence safeguards framework. Owner: Contra Costa County Auditor-Controller. Timing: 2027-01-01.
This review evaluates the response document. Implementation claims have not been independently verified.