Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 119

Which of the following statements is true regarding the use of internal control questionnaires (ICQs)?

Answer options

• A. ICQs are efficient because they minimize the need for follow-up with survey respondents.
• B. Controls with positive survey responses can be eliminated from further testing.
• C. Answers to survey questions can be easily misinterpreted.
• D. ICQs offer limited value for organizations with uniform procedures.

Correct answer: C

Explanation

The correct answer is C because survey responses can often be misinterpreted due to varying perceptions or contexts of the respondents. Option A is incorrect as ICQs may still require follow-ups for clarification. Option B is also wrong since positive responses do not guarantee that controls are effective and should be tested further. Lastly, option D is misleading; even organizations with uniform procedures can benefit from the insights ICQs provide.