Recommendation R6
By January 1, 2027, the Board of Supervisors should consider requiring an annual review by the IOC of IAD’s organizational independence, documented safeguards, and any identified independence impairments to ensure continued compliance with IIA Standard 7.1 and GAGAS §§3.40–3.58.
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 plans to implementWill require annual Finance Committee review of independence, safeguards and impairments by January 1, 2027.
Read official response · PDF page 4Explicit future action substitutes Finance Committee for IOC; implementation remains an agency promise.
- Require annual Finance Committee review of IAD independence and safeguards. Owner: Contra Costa County Board of Supervisors. Timing: 2027-01-01.
This review evaluates the response document. Implementation claims have not been independently verified.