By leveraging massive low-cost reconfigurable reflect array elements, intelligent reflecting surface (IRS) is recently proposed to exhibit the favorable wireless propagation environment of Internet of Things (IoT) systems. In this article, we provide a spectrum-efficiency approach by exploiting non-orthogonal multiple access (NOMA) as well as cognitive radio (CR) to form NOMA IRS-assisted CR system. In this IRS-based IoT, the active access point in secondary network transmits beamforming and the passive IRS elements are jointly operated to achieve different performance relying on demands of IoT devices, while maintaining the normal operation of primary network. Then, the exact closed-form formulas are introduced to evaluate outage probability at each IoT device. Moreover, to provide more insights of the system, a diversity order is considered aiming to look at limitation of outage performance when the system tries to increase average signal to noise ratio (SNR) at the secondary transmitter. Finally, we conduct numerical simulations to verify the superior performance of IoT systems with higher meta-surface elements at IRS over the necessary comparisons in practical scenarios.