Exam IIA-CIA-Part2 Topic 2 Question 157 Discussion
Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 157
Topic #: 2
Question #: 157
Topic #: 2
Which of the following statements is true regarding internal control questionnaires?
Suggested Answer: C Vote an answer
Internal control questionnaires (ICQs) are useful tools for internal auditors to guide interviews with auditees.
They help ensure that all relevant aspects of internal controls are covered systematically during the interview process. While ICQs can help in evaluating the design and existence of controls, they primarily provide a structured format for gathering information from auditees about controls in place, rather than serving as direct audit evidence themselves. Therefore, they aid in the interview process by ensuring comprehensive coverage of control-related inquiries.
The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.
They help ensure that all relevant aspects of internal controls are covered systematically during the interview process. While ICQs can help in evaluating the design and existence of controls, they primarily provide a structured format for gathering information from auditees about controls in place, rather than serving as direct audit evidence themselves. Therefore, they aid in the interview process by ensuring comprehensive coverage of control-related inquiries.
The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.
by Tim at Apr 28, 2026, 10:19 PM
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