Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 192

An internal auditor deploys an internal control questionnaire to obtain preliminary information during an audit of the sales process. Which of the following is the major setback of this method?

Answer options

• A. Questionnaire are generally inefficient.
• B. Only limited information can be collected.
• C. It is difficult to quantify the data obtained.
• D. The method is of limited value as it is not independent.

Correct answer: C

Explanation

The correct answer is C because internal control questionnaires often yield qualitative data that is hard to measure in numerical terms. Options A and B are incorrect as questionnaires can be effective and can gather significant information if designed well. Option D is also wrong because the value of a questionnaire does not solely depend on its independence.