How to complete your PEJ

Professional experience journal documentation consists of four parts:

  1. Applicant declaration

  2. Record of your employment

  3. Internal audit record summary

  4. Detailed reflection of each of the audits noted for the submission

Part A needs to be signed by you and your manager. Part B is simply a record of your work history.  

In part C you need to record a summary of your internal audit work, going back at least three years.

Part D requires you to write a number of detailed reflections on the audit work summarised in part C. These reflections need to, in total, demonstrate each of the 16 core competencies. You need to complete a detailed reflection for as many audits as required to address every competency. Competencies may appear in more than one piece of reflection. Here are two examples of reflections

As well as completing the PEJ, you also need to gather evidence of your work and submit this to your line manager or head of internal audit so they can authenticate your journal. You do not need to send the evidence to us as well. 

What does your PEJ need to demonstrate?

Your PEJ will need to show that your professional experience meets the core competencies and interpersonal skills as defined in IIA Global’s internal audit competency framework. 

The PEJ is used to establish that you have been contributing to the process of internal audit. We are looking for documented evidence of audit management activities, audit assignments (assurance and consultancy), and any other audit work carried out that demonstrates the range of competencies/skills required. 

Typical activities include: 

  • operating effectively within an organisation as a provider of internal audit services (which may be internal or outsourced)
  • participating in the macro planning process
  • participating in the delivery of internal audit engagements, including audit follow up
  • liaison with the board, audit committee and senior management
  • observing and commenting on risk assessment exercises
  • contributing to recommendations for improvements and participating in improvement projects within the internal audit function
  • demonstrating understanding of the knowledge areas that underpin internal audit
  • applying a range of technical, interpersonal and IT skills

Other audit work could include membership of project teams, involvement in ad-hoc internal audit projects such as implementation of new audit software and client management initiatives.

Types of evidence you need to gather 

To supplement and authenticate your claims you will need to provide a range of evidence to present to your line manager, such as: 

  • audit reports
  • audit assurance statements
  • project plans
  • notes from interviews
  • quality assurance assessments
  • papers to audit committee
  • board or senior manager meetings
  • benchmarking data
  • surveys undertaken
  • data analysis
  • meeting notes
  • emails
  • copies of presentations made
  • audit reports or selected extracts

In deciding what evidence is appropriate you need to consider what competency you wish to demonstrate and how the evidence provides confirmation that you meet the appropriate standards. One well selected piece of evidence may be used to support you claims across several areas at once. 

You do not need to submit any evidence with your professional experience journal. However, the assessors will undertake reasonableness tests on the information you submit to ensure that everything ties up. 


The content of your PEJ will be treated confidentially. We will not share it with any other parties other than for the purpose of assessment.

Evidence of your work, such as audit plans, board papers and benchmarking data, is obviously confidential to your organsiation. This material does not need to be submitted with your journal. It only needs to be viewed your line manager or head of internal audit as part of the verification process.

There will be occasions when you are involved in sensitive audit work, for example a fraud investigation. In these situations you should provide sufficient information to reveal the scope and contribution you made while using minimal information. In exceptional cases it may be necessary to confine the record to 'assignment classified', but it should still be recorded and confirmed.

What is meant by reflection?

One of the most important elements of the PEJ is reflecting on the work undertaken and making the links with the formal learning achieved through your studies.

The journal allows you to make comments on your work and so confirm your understanding of the underpinning knowledge from the syllabus. It will help you become a more effective internal auditor and develop a critical skill that lends itself to improvement in all areas of activity. 

Read some examples of reflections

Kolb’s learning cycle

The importance of reflection is evident in Kolb’s learning cycle.

Activity is followed by reflection on that activity. It allows the practitioner to recognise objectively what has taken place and so identify areas for development and improvement.

The next stage of the cycle is learning as the connections with other knowledge is made, new concepts are formed, information is assimilated and different (and more effective) ways of repeating the same activity are understood.

Then comes testing when the learning is put into practice and the cycle continues with new activity.

Kolb's learning cycle 

For more information, listen to our podcast on reflection in work and learning