Control questionnaire
A control questionnaire records information about controls relevant to the audit. Questions may ask what controls exist or whether stated control objectives are met. The auditor corroborates important answers through inquiry and other procedures, and considers the design and implementation of relevant controls.
Worked example
The auditor asks who can amend supplier bank details and then inspects access permissions and evidence of independent approval.
Common mistake
A completed questionnaire alone does not establish that a control operated effectively throughout the period.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |