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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . are widely used to assist the control evaluation process and there are many standard packages. They consist of a series of questions applied to a particular operation and designed so that a ‘no’ answer indicates a potential control weakness.

a. Internal compliance questionnaires (ICQ)

b. Individual control questionnaires (ICQ)

c. Internal control questionnaires (ICQ)

d. Internal check questionnaires (ICQ)

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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