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10 <br />2023-2024 San Mateo County Civil Grand Jury <br />These data led the Civil Grand Jury to conduct interviews with selected entities that responded to <br />the survey. <br />Interviews with Selected Entities <br />By rule of the Civil Grand Jury, the findings and recommendations included in this report can <br />only be sent to entities that responded to the survey and participated in interviews with the Civil <br />Grand Jury. In other words, the survey responses do not suffice to be considered a matter of fact <br />and be used to come to a conclusion or make a recommendation. <br />The 28 Entities we interviewed are listed below in the section titled “Request for Responses.” <br />Of the Entities interviewed to confirm survey responses: <br />● Seven Entities reported that they did not have an established process in place to <br />identify organizational risks. <br />● Twenty-six entities reported that, other than outside audits, its organization had <br />not performed an assessment of its internal controls in the last 18 months. <br />● Two entities that did perform an assessment of its internal controls did not <br />produce a written report of its assessment. <br /> <br />Identifying risks <br />Identifying risks in an organization is a critical part of effective internal controls - see Principle 7 <br />in the Green Book Principles of Internal Controls (Table above). <br />When an entity does not have a process to identify organizational risks, the entity does not <br />demonstrate how its internal controls address identified risks, and the likelihood of a failure in <br />internal controls that results in fraud or waste increases. <br />6.C. - Page 14 of 22 <br />93