Preliminary Controls Self-Assessment Questionnaire

This document includes 11 sample questionnaires that internal audit can use to evaluate management's view of the organization’s internal control environment.

The following areas are covered: billing, cash disbursements, fixed assets, information technology general controls, payroll, purchasing and inventory management, and treasury. Sample questions include: Are there system controls alerting the user that certain invoices are approaching their due date and should be paid? What are the standard review procedures to ensure timely payment of invoices? Is there a standard procedure in which someone ensures that withholdings are paid timely when due?