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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Difference between ICQ and ICEQ
Can somebody explain to me the practical difference between ICQ and ICEQ ,
and What are the implication of YES or No in each case mentionned above?
ICQ gives such questions for example:
Is the Internal Control in place?
—- Asking positive questions
ICEQ:
Is there any reason why the Internal Control IS NOT working properly?
—- Asking negative questions
