Types of internal audit control questionnaires
Types of internal audit control questionnaires
According to the types of internal controls that were mentioned earlier (basic and disciplinary), the auditor has to prepare two different types of internal control questionnaires, which are different and proportional to the extent of the economic unit under consideration.
These two questionnaires are the basic internal controls questionnaire and the standard internal controls questionnaire.
In economic units that use only basic internal controls according to the developed systems.
And due to the lack of extensive activities, they do not need disciplinary controls. The auditor should use a basic questionnaire.
In this questionnaire, only the existence or non-existence of basic controls is questioned and there is no question about disciplinary controls.
In other words, the auditor measures the existing internal controls with the desired basic internal controls through the basic questionnaire.
To be able to measure the existing system with what it should be.
However, if the economic unit is in terms of the extent of its activities, in addition to the existence of basic internal controls, the need for disciplinary internal controls is also felt about it.
The auditor cannot be satisfied only with the questionnaire of basic internal controls.
In such a case, the questionnaire of internal controls should be in order to question the existence or non-existence of disciplinary controls.
The questionnaire used in such cases is called standard internal control questionnaire.
For example, two sample questions about the warehouse remittance form from the two questionnaires are compared with each other in order to better define the differences between these two questionnaires.
A) Basic internal controls questionnaire
Does the company use the warehousing remittance form with printed serial number to leave the products from the warehouse? (basic control)
b) Questionnaire of standard internal controls
Is the order of the serial number of the remittance of the warehouses issued at certain time intervals handled by another independent person? (standard control)