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Public discussion · Finding AC2602-F6

F6: The participation of IAD personnel in ACFR preparation and their subsequent auditing of those same financial reporting processes and controls represents a self-review threat as defined in GAGAS §§3.30 and 3.39.

What should residents consider about Finding AC2602-F6: F6: The participation of IAD personnel in ACFR preparation and their subsequent auditing of those same financial reporting processes and controls represents a self-review threat as defined in GAGAS §§3.30 and 3.39., 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

Disagrees because IAD does not perform GAGAS audits; says the manual is being revised to remove GAGAS references.

Audit analysis

Explains the standards objection but does not squarely discuss whether preparing and auditing the same processes creates a self-review threat under other applicable standards.

Finding-response score

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

9/10

4/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
2/2

5/6

Public usefulness

Coverage
1/2
Reason specificity
2/2
Support traceability
2/2

Explains the standards objection but does not squarely discuss whether preparing and auditing the same processes creates a self-review threat under other applicable standards.

Scoring confidence: high

Public participation

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