69- Which of the following is the advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement?

a) ICQs provide testimonial evidence

b) ICQs are efficient.

c) ICQs provide tangible evidence to be quantified

d) ICQs put observations into perspective.

76- Which of the following Would be most appropriate to include in the scope of an operational audit of the check processing function?

a) Review the applicable checks received logs for evidence of dual control.

b) Test a sample of checks to ensure that they were properly posted to the customer's account

c) Review the flew of work to determine whether the process is completed efficiently

d) Review the bank statement and validate that each check received is deposited into the bank account.

please answer 69.76 both are correct answer

dont answer by pen paper