This is an example of a preliminary assessment questionnaire that can be presented to managers or process owners before conducting an audit. It is intended to help the internal audit department understand existing business processes and management’s view of the internal control environment.
This questionnaire is a sample and may not be applicable to all businesses without modification. This questionnaire has been prepared by the internal audit department to assist in helping determine whether the controls established are operating effectively. Please respond to these questions as accurately as possible and feel free to insert comments and further explanations as appropriate.