Internal control questionnaire
An internal control questionnaire asks what controls exist and how a process operates. It helps the auditor record and understand the system; answers must be corroborated as appropriate, and the questionnaire alone does not prove operating effectiveness.
Worked example
The auditor asks whether supplier bank-detail changes require independent approval and then inspects evidence of implementation.
Common mistake
Do not treat an affirmative answer alone as evidence that a control operated effectively for the whole period.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |