Use this questionnaire before an audit kickoff meeting to elicit input from the auditee(s) and to help focus the audit. The questionnaire covers areas such as policies and procedures, reporting requirements and control issues.
Sample questions include: Which departments would benefit from communication with your department? Which departments do you currently communicate with? What areas within your span of control need the most attention or improvement? What areas outside of your span of control need the most attention or improvement? Are the financial statements reported to corporate in conformity with U.S. GAAP and other local statutory record retention requirements?