Recommendation R7
By January 1, 2027, the Board of Supervisors should consider requiring the IAD to report to the IOC no less than quarterly on the status of audit engagements, demonstrating alignment with the approved audit plan and documented risk assessment, consistent with IIA Principle 8, Standards 8.1 and 11.3, and GAGAS Chapter 6.
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 declines implementationDeclines quarterly IOC reporting, arguing standards impose no specific minimum number of engagements; Finance Committee will reorganize oversight.
Read official response · PDF page 4Explains refusal of the requested frequency; does not promise quarterly reporting under a different committee.
This review evaluates the response document. Implementation claims have not been independently verified.