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

Management Trainer

About the ARC Institute

With the Audit Research Center, the ARC Institute provides important impulses for the further development of the audit industry. The focus is on networking science and practice. The focus is on further and new development in cooperation with auditors, companies and associations in order to maintain practical relevance and to develop methods, tools and concepts that can be implemented. The results developed in dialogue with industry experts serve as a guideline and adaptation options in practice today, in order to increase the overall benefit of the company in the long term and sustainably with innovative auditing work.

In the spirit of thought leadership, the ARC Institute and the Audit Research Center stand for topic leadership and forward thinking in the area of internal auditing.

Currently, the ARC Institute supports not only leading supranational institutions in the context of research, consulting and personnel development projects, but also numerous listed companies in the three German-speaking countries of Germany, Austria and Switzerland.


Terms of participation and price

Each open training day is 890,- Euro plus VAT when booking the modules individually. Inhouse training conditions are based on individual pricing and travel expenses. After receipt of your registration you will receive a confirmation of registration with invoice. Please pay the registration fee directly after receiving the invoice. The registration fee does not include 19 % VAT.  The price includes participation in the lectures of the booked event, lunch, coffee breaks and seminar documents.

How can we support you?

At a glance

Target audience:
Employees and managerial staff from the internal audit function

Interactive presentation, discussion, group projects, practical exercises, case studies, retrospective summary

Training / Training / Consulting period:
Bookings are based on an audit-situation analysis as well as a personal preliminary meeting (workshops generally cover 2 days of instruction, audit performance/support determined by circumstances).

Would you like more details about ARC’s Audit Training & Consulting Services, or do you wish to book an appointment with its team? Please address your e-mail inquiry to or phone us at +49-2159-6945-904