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Public discussion · Finding 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.

What should residents consider about Finding 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., 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: acknowledges structural threat but cites GAGAS3.56 criteria and functional reporting/access safeguards.

Audit analysis

Explains mitigation argument using named standards; does not independently establish safeguards are effective.

Finding-response score

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

10/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

6/6

Public usefulness

Coverage
2/2
Reason specificity
2/2
Support traceability
2/2

Explains mitigation argument using named standards; does not independently establish safeguards are effective.

Scoring confidence: high

Public participation

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