Internal control questionnaire is a method of recording information relating to administration and accounting. The purpose of description questionnaires is to evaluate the internal control operating in the entity. The business work is divided into function or system. Every function is examined through separate questionnaire. The questions are systematically arranged in order to test the internal controls.
The auditor can put simple, to the point, and short questions. The questions must be prepared after proper consideration. These can be arranged in compact form. The management may be asked to assure these questions in written form. The answers must be exact short and brief. The manager may be asked to fill in the internal control questionnaire in free time.
The questionnaires must be prepared department-wise or section-wise. The questionnaire may be handed over to departmental in charge for supply of desired information. The questionnaires may be circulated among all officers to fill in relevant data. This method required skill. The preparation of questions is not so simple it needs training and experience. The questions must be relevant so that the whole desire information is available. The management likes this method to provide information. The fact behind books can be disclosed.
The auditor can put simple, to the point, and short questions. The questions must be prepared after proper consideration. These can be arranged in compact form. The management may be asked to assure these questions in written form. The answers must be exact short and brief. The manager may be asked to fill in the internal control questionnaire in free time.
The questionnaires must be prepared department-wise or section-wise. The questionnaire may be handed over to departmental in charge for supply of desired information. The questionnaires may be circulated among all officers to fill in relevant data. This method required skill. The preparation of questions is not so simple it needs training and experience. The questions must be relevant so that the whole desire information is available. The management likes this method to provide information. The fact behind books can be disclosed.
