Peer Review Program

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

  1. 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.
  2. Prior to requesting a peer review, complete the Planning Questionnaire and Document List.
  3. Submit a Peer Review Request form to

Become a Peer Reviewer, Earn CPE

If you are interested in volunteering to be a reviewer, complete the Peer Review Volunteer Application

You can earn CPE for serving as a reviewer by submitting your hours to

These forms should be returned to

Peer Review Materials

Peer Review Assessment Manual

Peer Review Volunteer Application (.doc)

Self Assessment Checklist (.doc)

A6 Planning Questionnaire (.docx)

A6 Document List (.docx)

Peer Review Request Form (.doc)

Peer Review CPE Reporting form