Best-in-Class Peer Review – PERIAS

– typology-based benchmarking analysis for internal audits –


“Peer Review Internal Audit Strategy” (PERIAS) is based on results from various benchmarking studies conducted mainly in the three German-speaking “DACH” countries – Austria, Germany and Switzerland. On request, additional benchmarking data can be incorporated from the annual “Global Audit Information Network” (GAIN) study conducted by the Institute of Internal Auditors (IIA).
Besides a general benchmarking analysis, ARC employs a typology-based cluster algorithm to achieve a strategic localization of the respective audit. This approach provides an opportunity to illustrate various strategic paths of development. These are organized in the form of scenarios according to 10 different structural perspectives.

Among other things, within the framework of a typical analysis of strengths and weaknesses, the strategic references and results also are arranged in a structured manner within the following areas:

1) Functional orientation of the audit
2) Independence
3) Audit-services portfolio
4) Audit techniques
5) Communications
6) Cooperation with other parties
7) Quality management
8) IT equipment
9) Staff development
10) Organizational structure


  • PERIAS methodology
  • Development status of internal audits along a timeline
  • Structure and interpretation of the various benchmarking segments
  • Results from various comparative studies
  • Company-specific determination of the audit typology
  • Analysis of strengths and weaknesses of internal audits with reference to the three German-speaking countries
  • Catalysts for further advancement by means of benchmarking results
  • Ideas and perspectives derived from best-practice examples of participating audit teams
  • Detailed approaches for further development of one’s own audit operations based on examples from among the 10 structural components
  • Detailed implementation options for practical application in the audit environment
  • Support regarding implementation of the various strategy initiatives

Training Team

Audit-Championship is a university spin-off. We focus on networking between science and practice. Audit-Championship provides thought leadership and innovative methods to support its customers across all industries in digital transformation. We support audit departments globally as well as national Internal Audit associations with yearly 1.800+ training days and transformation services along an internal audit knowledge value chain.

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