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Public discussion · Finding AC2602-F4

F4: The Internal Operation Committee’s (IOC) failure to exercise charter approval, audit plan pre-approval, and direct report receipt as required by IIA Standards 6.1, 6.2, 8.1, 9.4, 11.3 and Principle 8 leaves this organizational independence threat unmitigated, constituting an independence impairment in fact and appearance under GAGAS §3.56.

What should residents consider about Finding AC2602-F4: F4: The Internal Operation Committee’s (IOC) failure to exercise charter approval, audit plan pre-approval, and direct report receipt as required by IIA Standards 6.1, 6.2, 8.1, 9.4, 11.3 and Principle 8 leaves this organizational independence threat unmitigated, constituting an independence impairment in fact and appearance under GAGAS §3.56., and the County’s response?

Contra Costa County Board of Supervisors; Contra Costa County Auditor-ControllerAudit assessment: Addressed
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Audit context

What the response says and how it was assessed

Response says

Partially disagrees: accepts an unmitigated threat in appearance under IIA but rejects a GAGAS impairment because IAD does not conduct GAGAS audits.

Audit analysis

Clearly distinguishes accepted and disputed scope and explains its standards interpretation using the Policies and Procedures Manual.

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

Clearly distinguishes accepted and disputed scope and explains its standards interpretation using the Policies and Procedures Manual.

Scoring confidence: high

Public participation

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