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Public discussion · Finding BART2608-F28

F28: BART’s Internal Audit Charter and Audit Committee Charter both reflect that final approval authority over the Internal Audit Charter and annual audit plan rests with executive management rather than the Audit Committee, while IIA Standards 6.2 and 6.3 require that the governing body hold this approval authority.

What should residents consider about Finding BART2608-F28: F28: BART’s Internal Audit Charter and Audit Committee Charter both reflect that final approval authority over the Internal Audit Charter and annual audit plan rests with executive management rather than the Audit Committee, while IIA Standards 6.2 and 6.3 require that the governing body hold this approval authority., 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: Chief Audit Executive rather than executive management approves; committee only reviews, so full conformity may still be lacking.

Audit analysis

Identifies disputed approver and conceded committee-authority gap using July 2025 charter. The response’s own description of charter assignment is internally awkward and not silently reconciled.

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

Identifies disputed approver and conceded committee-authority gap using July 2025 charter. The response’s own description of charter assignment is internally awkward and not silently reconciled.

Scoring confidence: high

Public participation

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