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Internal Control Questionnaire

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Internal Control Questionnaire

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
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  • May 12, 2017 at 7:21 pm #386012
    enohakem
    Member
    • Topics: 4
    • Replies: 3
    • ☆

    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

    May 13, 2017 at 4:43 pm #386094
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    ICQ 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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