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Public discussion · Finding BOS2602-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 BOS2602-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: Partially addressed
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Audit context

What the response says and how it was assessed

Response says

Partially disagrees, citing annual IOC review of prior activities and approval of the next audit plan.

Audit analysis

Identifies plan approval as disputed and gives a concrete oversight account, but does not resolve charter approval, direct report receipt, or the distinction between impairment in fact and appearance.

Finding-response score

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

7/10

3/4

Statutory elements

Stated position
2/2
Applicable disagreement elements
1/2

4/6

Public usefulness

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

Identifies plan approval as disputed and gives a concrete oversight account, but does not resolve charter approval, direct report receipt, or the distinction between impairment in fact and appearance.

Scoring confidence: high

Public participation

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