Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 246

What is the purpose of an internal control questionnaire?

Answer options

• A. To gather information from a sample of people who are geographically dispersed.
• B. To assess risks that could prevent an audited area from achieving its objectives.
• C. To evaluate the level of compliance of remote offices with centrally designed procedures.
• D. To perform testing of controls more frequently.

Correct answer: B

Explanation

The correct answer is B, as the primary purpose of an internal control questionnaire is to identify and assess risks that could obstruct an organization's objectives. Options A, C, and D focus on data collection, compliance evaluation, and testing frequency, which are not the main objectives of the questionnaire.