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.  
  2. Prior to requesting a peer review, you should complete the Planning Questionnaire and Document List.
  3. To obtain the forms mentioned above and request a Peer Review, please fill the Peer Review Request Form

Become a Peer Reviewer, Earn CPE

If you are interested in volunteering to be a reviewer, please look out for annual training and reach out to internalauditinfo@osbm.nc.gov.

You can earn CPE for serving as a reviewer by submitting your hours to internalauditinfo@osbm.nc.gov.


 

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