F37: There are no documented restrictions precluding public availability of Internal Audit’s completed audit reports, indicating that BART’s Internal Audit function does not comply with the public distribution requirements of GAGAS Section 9.56.

What should residents consider about Finding BART2608-F37: F37: There are no documented restrictions precluding public availability of Internal Audit’s completed audit reports, indicating that BART’s Internal Audit function does not comply with the public distribution requirements of GAGAS Section 9.56., 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

Disagrees: applies GAGAS9.57 to internal audits, argues public distribution is not mandatory and disclosure risks require review.

Audit analysis

Explicit whole disagreement with standard-specific interpretation and confidentiality rationale.

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

Explicit whole disagreement with standard-specific interpretation and confidentiality rationale.

Scoring confidence: high

Source pages

Review the underlying documents

Report page 24 Response page 16

Public participation

Discuss the finding and response

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F37: There are no documented restrictions precluding public availability of Internal Audit’s completed audit reports, indicating that BART’s Internal Audit function does not comply with the public distribution requirements of GAGAS Section 9.56.

What the response says and how it was assessed

Review the underlying documents

Discuss the finding and response

BART2608-F36: F36: Internal Audit’s public webpage includes the Internal Audit Charter and annual activity reports containing summarized audit findings but does not include the annual audit plan, completed audit reports, or the status of audit recommendation implementation.

BART2608-F38: F38: Internal Audit’s risk assessment methodology does not comply with IIA Standards 9.3 and 9.4 because it does not include documented scoring criteria, risk-weighting factors, a defined process for gathering risk information, or evidence of management input.