Which of the following statements is true regarding internal control questionnaires (ICQs)?

a. ICQs are most useful in more organic, decentralized organization with specialized departmental or regional characteristics

b. An ICQ can be used effectively either by sending it in advance for management of the area under review to complete or be testing each procedure and recording the results

c. An ICQ is not an efficient tool, as it can only inquire about controls and it does not test them

d. ICQs are also known as checklist audits and encourage management of the area under review to answer no or yes more accurately

Which of the following actions best describes an internal auditors use of test data to determine whether an organizations new accounts payable systems avoids processing questionable invoices for payment?

a. Creating an automated tool that monitors the computer program on a daily basis for potential issues that need corrective actions

b. Using an automated system that assists internal auditors with automating the risk analysis of the computer program for invoicing

c. Embedding tools in the computer program to analyze the review processes of invoices for potential issues that may hamper payments

d. Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work