![]() questionnaires in general.Īn ICQ is just a list of questions to identify whether controls exist – “Is there segregation of duties between … and …?” “Are purchase invoices matched to goods received before they are paid?”, etc. ![]() ![]() I don’t think you need to be too concerned about the distinction – after the June 2019 exam the learning outcome in the syllabus will be simplified to just “Explain how auditors record internal control systems including the use of narrative notes, flowcharts and questionnaires.” – i.e.
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