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i came across a point in the revision kit which says ICEQs are generally easier to apply to a verity of different systems than ICQs. I do understand what ICQ and ICEQs are and how they are used but i do not understand why ICEQs are easier to apply to a different verity of systems can you please explain why?
Welcome to my forum! Actually, this isn’t examinable in AA. The only LO in the syllabus is:
a) Explain how auditors record systems of internal control including the use of narrative notes, flowcharts and questionnaires.
It no longer references ICQs and ICEQs specifically, so their relative merits are not relevant to the syllabus.
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