Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 166

Which of the following statements is true regarding internal control questionnaires?

Answer options

• A. Internal control questionnaires are useful in evaluating the effectiveness of standard operating procedures.
• B. Internal control questionnaires provide reliable documents allowing internal auditors to cover many control procedures in little time.
• C. Internal control questionnaires can be used by internal auditors as an interview guide.
• D. Internal control questionnaires provide direct audit evidence, which may need corroboration.

Correct answer: C

Explanation

Option C is correct because internal control questionnaires are designed to help internal auditors conduct interviews and gather information efficiently. The other options, while they may contain elements of truth, do not accurately describe the primary function of the questionnaires in the context of internal audits.