INTERNAL AUDITMANUAL
Form Number: 1004/_ _
Audit name: / Year: / 20_ _

Internal Audit Unit [name]

- Internal Control Questionnaire -

Client:
Purpose of ICQ: / As CAO or senior manager of your organisation, it is your responsibility to design, adhere to and monitor the significant operating and financial controls of your organisation. This short self-assessment has been designed to obtain input from you so that Internal Audit can determine where to focus their audit work in your area. Your input is important and appreciated. / Document
Ref
Please describe the key business objectives of your area. (i.e. what is the mission of your area?)
Are the Policies and Procedures in your area documented?
If you have Policies and Procedures documents are they up-to-date?
Please describe the key business processes that occur in your area (i.e. what are the activities which are completed in your area?)
Please describe the key internal controls that you believe exist in your area (i.e. how do you ensure the efficient, effective and economical performance of the major activities, output, etc., in your area?).
What are the key IT systems in use in your organisation?
Please describe the key performance measures you use to track the effectiveness and efficiency of your business processes.
Please describe how you communicate with other internal and external organisations about activities or issues in your area.
Which departments would benefit from communication with your department?
Which departments do you currently communicate with?
Are there any areas of your operation where you are concerned about the efficiency, effectiveness or economical use of resources, that you would like the Internal Audit team to review ?
Overall, how would you rate the following in your area? / Please indicate your rating using a scale of 1 to 5, where
1 is “POOR”,
3 is “ACCEPTABLE” and
5 is “EXCELLENT”.
- the effectiveness of your internal controls
- the quality of your output
- the economical use of resources
- the efficiency of your business processes

If there is any additional information you feel we should have prior to our review,
(such as organisation charts, policies, reports, etc.), please attach it to this questionnaire. Please return this questionnaire and any attachments to <name> by <insert date>. Thank You!

Prepared by: / Reviewed by:
TL/ Manager
Signed / Signed
Date / Date

Note to auditor: if this ICQ leads you to making an immediate observation, remember to use the Audit Finding Form. You can cross reference to this form to avoid writing the same thing twice.

Njësia Qendrore për Harmonizimin e Auditimit të Brendshëm
Centralna Jedinica za Harmonizaciju Unutrašnje Revizije
Central Internal Audit Harmonization Unit / 1