Things To Consider Going Forward

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Things To Consider Going Forward

  • Continue collaboration among AICPA, GAO, IIA, PCAOB and others

  • Avoid conflicts among peer review standards (unless appropriate)

  • Strengthen requirements for internal inspection programs

  • Identify meaningful measures of quality

  • Improve transparency of peer review results

  • Require reviewers to consider organization's culture, reward structure and tone at the top

  • Require frequency of peer reviews to be based on prior results and current risks