Which One of the Following Statements About the Internal Control

question 94

Multiple Choice

Which one of the following statements about the internal control questionnaire is NOT correct?

• A) The primary disadvantage of the questionnaire approach is that individual parts of the system are examined without providing an overall view.
• B) The questionnaire can cover each audit area reasonably quickly, and it can be accomplished at the beginning of the audit engagement.
• C) The primary advantage of the questionnaire approach is the relative completeness of coverage of each audit area that a good instrument affords.
• D) It is unacceptable for the auditor to rely on an internal control questionnaire that has been filled out by client's personnel.