This preliminary assessment questionnaire can be presented to managers or process owners prior to conducting an audit. It is intended to help the internal audit department understand existing business processes and understand management's view of the internal control environment.
Sample questions for the internal control assessment include: How would you evaluate the effectiveness of the current process in achieving the following control objectives? Are there internal control concerns related to this process which require immediate attention? Are there adequate resources to effectively and efficiently perform this process? How would you rate the overall quality of this process?