diff --git a/third_party/terraform/resources/resource_iam_audit_config.go b/third_party/terraform/resources/resource_iam_audit_config.go
index 3dbbd32979cd..bec5b1634d9d 100644
--- a/third_party/terraform/resources/resource_iam_audit_config.go
+++ b/third_party/terraform/resources/resource_iam_audit_config.go
@@ -44,9 +44,9 @@ func ResourceIamAuditConfig(parentSpecificSchema map[string]*schema.Schema, newU
 
 func ResourceIamAuditConfigWithBatching(parentSpecificSchema map[string]*schema.Schema, newUpdaterFunc newResourceIamUpdaterFunc, resourceIdParser resourceIdParserFunc, enableBatching bool) *schema.Resource {
 	return &schema.Resource{
-		Create: resourceIamAuditConfigCreate(newUpdaterFunc, enableBatching),
+		Create: resourceIamAuditConfigCreateUpdate(newUpdaterFunc, enableBatching),
 		Read:   resourceIamAuditConfigRead(newUpdaterFunc),
-		Update: resourceIamAuditConfigUpdate(newUpdaterFunc, enableBatching),
+		Update: resourceIamAuditConfigCreateUpdate(newUpdaterFunc, enableBatching),
 		Delete: resourceIamAuditConfigDelete(newUpdaterFunc, enableBatching),
 		Schema: mergeSchemas(iamAuditConfigSchema, parentSpecificSchema),
 		Importer: &schema.ResourceImporter{
@@ -55,34 +55,6 @@ func ResourceIamAuditConfigWithBatching(parentSpecificSchema map[string]*schema.
 	}
 }
 
-func resourceIamAuditConfigCreate(newUpdaterFunc newResourceIamUpdaterFunc, enableBatching bool) schema.CreateFunc {
-	return func(d *schema.ResourceData, meta interface{}) error {
-		config := meta.(*Config)
-		updater, err := newUpdaterFunc(d, config)
-		if err != nil {
-			return err
-		}
-
-		ac := getResourceIamAuditConfig(d)
-		modifyF := func(ep *cloudresourcemanager.Policy) error {
-			ep.AuditConfigs = mergeAuditConfigs(append(ep.AuditConfigs, ac))
-			return nil
-		}
-
-		if enableBatching {
-			err = BatchRequestModifyIamPolicy(updater, modifyF, config, fmt.Sprintf(
-				"Add audit config for service %s on resource %q", ac.Service, updater.DescribeResource()))
-		} else {
-			err = iamPolicyReadModifyWrite(updater, modifyF)
-		}
-		if err != nil {
-			return err
-		}
-		d.SetId(updater.GetResourceId() + "/audit_config/" + ac.Service)
-		return resourceIamAuditConfigRead(newUpdaterFunc)(d, meta)
-	}
-}
-
 func resourceIamAuditConfigRead(newUpdaterFunc newResourceIamUpdaterFunc) schema.ReadFunc {
 	return func(d *schema.ResourceData, meta interface{}) error {
 		config := meta.(*Config)
@@ -150,7 +122,7 @@ func iamAuditConfigImport(resourceIdParser resourceIdParserFunc) schema.StateFun
 	}
 }
 
-func resourceIamAuditConfigUpdate(newUpdaterFunc newResourceIamUpdaterFunc, enableBatching bool) schema.UpdateFunc {
+func resourceIamAuditConfigCreateUpdate(newUpdaterFunc newResourceIamUpdaterFunc, enableBatching bool) func(*schema.ResourceData, interface{}) error {
 	return func(d *schema.ResourceData, meta interface{}) error {
 		config := meta.(*Config)
 		updater, err := newUpdaterFunc(d, config)
@@ -173,7 +145,7 @@ func resourceIamAuditConfigUpdate(newUpdaterFunc newResourceIamUpdaterFunc, enab
 		if err != nil {
 			return err
 		}
-
+		d.SetId(updater.GetResourceId() + "/audit_config/" + ac.Service)
 		return resourceIamAuditConfigRead(newUpdaterFunc)(d, meta)
 	}
 }
diff --git a/third_party/terraform/utils/iam.go.erb b/third_party/terraform/utils/iam.go.erb
index 658661ed13e7..9c290e2642e3 100644
--- a/third_party/terraform/utils/iam.go.erb
+++ b/third_party/terraform/utils/iam.go.erb
@@ -279,12 +279,6 @@ func listFromIamBindingMap(bm map[iamBindingKey]map[string]struct{}) []*cloudres
 	return rb
 }
 
-// Flatten AuditConfigs so each service has a single exemption list of log type to members
-func mergeAuditConfigs(auditConfigs []*cloudresourcemanager.AuditConfig) []*cloudresourcemanager.AuditConfig {
-	am := createIamAuditConfigsMap(auditConfigs)
-	return listFromIamAuditConfigMap(am)
-}
-
 // Flattens AuditConfigs so each role has a single Binding with combined members\
 func removeAllAuditConfigsWithService(ac []*cloudresourcemanager.AuditConfig, service string) []*cloudresourcemanager.AuditConfig {
 	acMap := createIamAuditConfigsMap(ac)
diff --git a/third_party/terraform/utils/iam_test.go.erb b/third_party/terraform/utils/iam_test.go.erb
index 33205dd40594..cdff2515c2bd 100644
--- a/third_party/terraform/utils/iam_test.go.erb
+++ b/third_party/terraform/utils/iam_test.go.erb
@@ -787,167 +787,6 @@ func TestIamListFromIamBindingMap(t *testing.T) {
 	}
 }
 
-func TestIamMergeAuditConfigs(t *testing.T) {
-	testCases := []struct {
-		input  []*cloudresourcemanager.AuditConfig
-		expect []*cloudresourcemanager.AuditConfig
-	}{
-		{
-			input:  []*cloudresourcemanager.AuditConfig{},
-			expect: []*cloudresourcemanager.AuditConfig{},
-		},
-		{
-			input: []*cloudresourcemanager.AuditConfig{
-				{
-					Service: "foo.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType: "ADMIN_READ",
-						},
-					},
-				},
-				{
-					Service: "bar.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "ADMIN_READ",
-							ExemptedMembers: []string{"user-1"},
-						},
-					},
-				},
-			},
-			expect: []*cloudresourcemanager.AuditConfig{
-				{
-					Service: "foo.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType: "ADMIN_READ",
-						},
-					},
-				},
-				{
-					Service: "bar.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "ADMIN_READ",
-							ExemptedMembers: []string{"user-1"},
-						},
-					},
-				},
-			},
-		},
-		{
-			input: []*cloudresourcemanager.AuditConfig{
-				{
-					Service: "kms.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType: "ADMIN_READ",
-						},
-						{
-							LogType:         "DATA_WRITE",
-							ExemptedMembers: []string{"user-1"},
-						},
-					},
-				},
-				{
-					Service: "iam.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "ADMIN_READ",
-							ExemptedMembers: []string{"user-1"},
-						},
-					},
-				},
-				{
-					Service: "kms.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "DATA_WRITE",
-							ExemptedMembers: []string{"user-2"},
-						},
-					},
-				},
-				{
-					Service: "iam.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "ADMIN_READ",
-							ExemptedMembers: []string{"user-2"},
-						},
-					},
-				},
-				{
-					Service: "foo.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "DATA_WRITE",
-							ExemptedMembers: []string{"user-1"},
-						},
-					},
-				},
-				{
-					Service: "kms.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "DATA_WRITE",
-							ExemptedMembers: []string{"user-3", "user-4"},
-						},
-						{
-							LogType:         "DATA_READ",
-							ExemptedMembers: []string{"user-1", "user-2"},
-						},
-					},
-				},
-			},
-			expect: []*cloudresourcemanager.AuditConfig{
-				{
-					Service: "kms.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType: "ADMIN_READ",
-						},
-						{
-							LogType:         "DATA_WRITE",
-							ExemptedMembers: []string{"user-1", "user-2", "user-3", "user-4"},
-						},
-						{
-							LogType:         "DATA_READ",
-							ExemptedMembers: []string{"user-1", "user-2"},
-						},
-					},
-				},
-				{
-					Service: "iam.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "ADMIN_READ",
-							ExemptedMembers: []string{"user-1", "user-2"},
-						},
-					},
-				},
-				{
-					Service: "foo.googleapis.com",
-					AuditLogConfigs: []*cloudresourcemanager.AuditLogConfig{
-						{
-							LogType:         "DATA_WRITE",
-							ExemptedMembers: []string{"user-1"},
-						},
-					},
-				},
-			},
-		},
-	}
-
-	for _, tc := range testCases {
-		got := mergeAuditConfigs(tc.input)
-		if !compareAuditConfigs(got, tc.expect) {
-			t.Errorf("Unexpected value for mergeAuditConfigs(%s).\nActual: %s\nExpected: %s\n",
-				debugPrintAuditConfigs(tc.input), debugPrintAuditConfigs(got), debugPrintAuditConfigs(tc.expect))
-		}
-	}
-}
-
 func TestIamRemoveAllAuditConfigsWithService(t *testing.T) {
 	testCases := []struct {
 		input   []*cloudresourcemanager.AuditConfig