Explain the purpose of an internal control questionnaire to an auditor

Purpose of internal control questionnaire to an auditor
It is a form of recording internal control system. It is regarded as document for evaluating rather than recording the system. It consists of objective questions which focus on some specific controls and information obtained in completing the Internal Control Questionnaire used to answer relevant internal control evaluation questions.

Objectives/uses of internal control questionnaires
– Ascertain a client‘s system of accounting and internal control
– To record client‘s system
– Identify controls or absence of controls
– Assist the evaluation of the system
– Enable the auditor to review and assess adequacy of system
– Enable auditor to design a series of tests hence draw up the audit programme
– Enable audit staff to familiarize themselves with the system quickly and comprehensively



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