Response says
Partially disagrees: IOC approves the next plan, followed by separate Board review and approval.
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Public discussion · Finding BOS2602-F21
F21: IAD implements its annual audit plan without prior Board input or approval, eliminating the Board's opportunity to influence audit priorities before audit work has begun, inconsistent with IIA Principle 8 and IIA Standards 8.1 and 9.4, which collectively require that the board review and approve the risk-based audit plan before implementation.
What should residents consider about Finding BOS2602-F21: F21: IAD implements its annual audit plan without prior Board input or approval, eliminating the Board's opportunity to influence audit priorities before audit work has begun, inconsistent with IIA Principle 8 and IIA Standards 8.1 and 9.4, which collectively require that the board review and approve the risk-based audit plan before implementation., and the County’s response?
Contra Costa County Board of Supervisors; Contra Costa County Auditor-ControllerAudit assessment: Addressed
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What the response says and how it was assessed
Audit analysis
Directly disputes lack of prior input/approval through an asserted sequence; no dated plan or approval record is supplied.
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
5/6
Public usefulness
- Coverage
- 2/2
- Reason specificity
- 2/2
- Support traceability
- 1/2
Directly disputes lack of prior input/approval through an asserted sequence; no dated plan or approval record is supplied.
Scoring confidence: high
Source pages
Review the underlying documents
Public participation
Discuss the finding and response
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