Response says
Partially disagrees: senior-management surveys and committee plan review informed risks, but Board/committee were not survey participants.
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Public discussion · Finding BART2608-F39
F39: The 2025 annual audit plan presented to the Audit Committee relied on internal surveys to identify risks and did not include documented input from the Audit Committee or Board of Directors, contrary to IIA Standard 9.4, which requires that the risk assessment be informed by input from the board and senior management.
What should residents consider about Finding BART2608-F39: F39: The 2025 annual audit plan presented to the Audit Committee relied on internal surveys to identify risks and did not include documented input from the Audit Committee or Board of Directors, contrary to IIA Standard 9.4, which requires that the risk assessment be informed by input from the board and senior management., and the County’s response?
BART Board of DirectorsAudit assessment: Addressed
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What the response says and how it was assessed
Audit analysis
Distinguishes informal review from formally documented input and acknowledges room for improvement, with FY2025 plan context.
Finding-response score
Document completeness and usefulness—not factual verification or a legal conclusion.
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
Distinguishes informal review from formally documented input and acknowledges room for improvement, with FY2025 plan context.
Scoring confidence: high
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Public participation
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