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Hi,
I was just wondering if someone could help me regarding the ICQs. Who exactly completes them, the managers of the company, or the auditors themselves? When I read the BPP book, I assumed that they gave the questionnaires to the managers to complete, but now I think it must be the auditor who complete them.
Thanks for your help.
hi,neilsolaris,
it is not to give the managers to complete the ICQs. The auditor should complete them. and the fact is that the client’s staff (maybe managers) will be asked questions and systems documents need to be reviewed, then the auditor will get the answers to finish the ICQs. is it clear for you?ICQ’s are normally completed by the external auditors as a way of assessing the controls which are there in theory (of course, later tests of controls might show that a control is not operating as it should be).
It is rare for ICQs to be completed by client staff, though this might occasionally be done, then checked by the external auditor.
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