Recommendation R5
By January 1, 2027, the Board of Supervisors should consider requiring the Auditor-Controller to annually disclose to the IOC, or, if established, the Audit Committee, all identified independence threats and the safeguards implemented to mitigate them, consistent with GAGAS §3.59 and IIA Standard 7.1.
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 plans to implementWill require annual disclosure of independence threats and safeguards to the Finance Committee by January 1, 2027.
Read official response · PDF page 4Concrete commitment changes the recipient from IOC/proposed Audit Committee to Finance Committee and cites IIA rather than GAGAS. Preserve that scope.
- Require annual disclosure of independence threats and safeguards to Finance Committee. Owner: Contra Costa County Board of Supervisors. Timing: 2027-01-01.
This review evaluates the response document. Implementation claims have not been independently verified.
Contra Costa County Auditor-Controller
Agency plans to implementPromises partial implementation: communicate identified threats and safeguards to IOC by January 1, 2027, excluding GAGAS-related audits.
Read official response · PDF page 6Retains partial label and scope; does not expressly repeat the recommendation’s annual cadence.
- Communicate identified independence threats and safeguards to IOC. Owner: Contra Costa County Auditor-Controller. Timing: 2027-01-01.
This review evaluates the response document. Implementation claims have not been independently verified.