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Which of the following statements is true regarding a drawback of using internal control questionnaires...

Which of the following statements is true regarding a drawback of using internal control questionnaires (ICQs)?

A.

When internal auditors need to cover many control procedures using ICQs is generally less efficient than conducting observations and inspections

B.

It is generally difficult for internal auditors lo compile appropriate ICQs for business activities that are governed by standardized operating procedures

C.

ICQs are inadequate to provide effective assurance on how organizational processes are executed in practice.

D.

It is generally difficult for internal auditors to process completed questionnaires, because ICQs frequently elicit detailed comments and long answers from management

IIA IIA-CIA-Part2 Summary

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  • Update on: Jul 25, 2025
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