The Internal Audit Act, G.S.143-747(c)(6) requires the Council of Internal Auditing to develop and administer a Peer Review Program. The program is a cooperative external review program.
The Institute of Internal Auditors (IIA) International Professional Practice Framework (Standards) requires internal audit programs to have an independent external assessment at least once every five years.
Steps to Complete a Peer Review
It is highly recommended you conduct a self-assessment at least two years prior to requesting an external assessment. The Self-Assessment Checklist can guide you through this process.
Submit a Peer Review Request form to email@example.com.
Become a Peer Reviewer, Earn CPE
If you are interested in volunteering to be a reviewer, complete the Peer Review Volunteer Application
These forms should be returned to firstname.lastname@example.org.