An internal audit organization has functioned successfully for a number of years. It has good rapport with its auditees and solid backing from management. At a meeting with the audit committee of the board, one of the board members, a CPA, suggests that the director consider a peer review. The director points to the success of his department and says he sees no need to undertake the cost of such a review. Looking at it from the standpoint of the board member, give five reasons why the director should consider such a review.