Depends on the level of accuracy required, in some cases meters etc must have certified calibration like NIST.
Basically its just use a variable source and a meter to verify that your input correlates appropriately to the values in the plc based on the resolution available...ie 8 bit resolution is 0-255 and the input is 0-10 therefore 25 would approximately equal 1 volt and 4 volts would be 102.