Those standards require audit organizations to receive an external peer review at least once every three years in 2007 alga developed a companion program for local government audit organizations following the international professional practices framework issued by the institute of internal auditors iia. The goal of a peer review is to determine if an audit shop is conforming with the iia international standards for the professional practice of internal auditing so the strategies to prepare a peer review will be reviewed a well established peer review guide will be discussed to demonstrate how a peer review is completed. Audit peer review guide iia the institute of internal auditors is an international professional association headquartered in lake mary fla the iia is the internal audit. We encourage members to use this guide for self assessment and to prepare for and undergo a peer review use of the alga peer review guide for peer reviews not administered through alga is prohibited gas requires audit organizations to have an external peer review at least once every three years
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