F26: Internal Audit’s engagements include audits of financial reporting and other functions within the CFO’s organizational span of control.

What should residents consider about Finding BART2608-F26: F26: Internal Audit’s engagements include audits of financial reporting and other functions within the CFO’s organizational span of control., and the County’s response?

BART Board of DirectorsAudit assessment: Addressed

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Audit context

What the response says and how it was assessed

Response says

Partially disagrees: external auditors audit statements; IA may review CFO-area processes such as payroll without operational responsibility.

Audit analysis

Defines accepted assurance work and disputed statement-audit scope with a concrete segregation rationale.

Finding-response score

Document completeness and usefulness—not factual verification or a legal conclusion.

9/10

4/4

Statutory elements

Stated position: 2/2
Applicable disagreement elements: 2/2

5/6

Public usefulness

Coverage: 2/2
Reason specificity: 2/2
Support traceability: 1/2

Defines accepted assurance work and disputed statement-audit scope with a concrete segregation rationale, but identifies no supporting audit record or policy for these operational assertions.

Scoring confidence: high

Source pages

Review the underlying documents

Report page 23 Response page 9

Public participation

Discuss the finding and response

Use Pol.is to discuss both the Grand Jury finding and the County’s response, see where participants agree, and add a perspective for others to consider. Participant statements do not alter this audit or verify factual claims made by any participant or source document.

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F26: Internal Audit’s engagements include audits of financial reporting and other functions within the CFO’s organizational span of control.

What the response says and how it was assessed

Review the underlying documents

Discuss the finding and response

BART2608-F25: F25: BART’s organizational chart places Internal Audit within the executive management hierarchy, reporting through the Director of Performance and Audit and Chief Financial Officer (CFO) to the General Manager, with no direct reporting line to the Audit Committee depicted.

BART2608-F27: F27: Generally Accepted Government Auditing Standards (GAGAS) Section 3.44 and 3.52 and Institute of Internal Auditors (IIA) Standard 7.1 identify the placement of an audit function within the reporting line of the areas it audits as a structural threat to independence.