internal control questionnaire

For example, during construction, the subject of an internal control questionnaire might be variations and site instructions.

The structure and format of these papers can be based on internal control questionnaires (ICQs), an example of which is given in Fig. 3.2.

Preparation of an internal control questionnaire in which the auditor devises a series of questions to assess the strengths and weaknesses of a system and to test whether an objective of control is capable of being met by the system.