The Cuyahoga County Audit Committee approved proceeding with a full external quality assessment by the Institute of Internal Auditors (IIA) for 2026.

Staff presented two proposals from the IIA: a self-assessment with independent validation estimated at $22,000 and a full external assessment estimated at $29,000. Committee staff recommended the full external assessment, citing the new 2026 IIA standards, the estimated hours required for a credible self-assessment, and additional benefits included with the full assessment such as access to premium IIA benchmarking tools and publications.

Committee discussion noted the county’s 2026 budget includes funds to cover the full peer review and that Board of Control approval will be required as part of the county procurement process. The committee moved and approved the recommendation to engage the IIA for a full external assessment; the expected timeline presented would start in April and complete by July to align with the five-year assessment window.

Committee members said they expect the IIA review to include a presentation of findings to the audit committee when completed.