Internal control evaluation questionnaire
An internal control evaluation questionnaire asks whether specified control objectives are achieved, often using questions designed to reveal possible weaknesses. The auditor considers negative answers and follows up with suitable procedures to evaluate the system.
Worked example
The auditor asks whether unauthorised supplier changes can be prevented or detected and investigates a negative answer.
Common mistake
Do not confuse evaluating whether an objective is met with merely listing controls, or assume a questionnaire substitutes for evidence.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |