Good day Sir. Thank you for your very interesting videos. But l still do not understand something even after watching your lectures. What's the difference between between Internal control questionnaire and Internal Control Evaluation Questionnaire
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Internal Control Questionnaire
9y ago#1ICQ asks about specific controls: eg are overtime requests authorised? Answer yes = good.
ICEQ asks if control objectives are met: eg can unauthorised overtime be paid? Answer no = good.
ICQ very specific. ICEQ more flexible, but demands more skill in identifying an effective control.
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