This sample questionnaire uses process capability frameworks to identify internal control improvement opportunities for organizations.

Companies have opportunities to improve the operational performance of upstream business processes by building in quality, compressing time and reducing costs within their processes. Questions to consider include: What frameworks are used to evaluate the organization’s processes and identify process improvement opportunities? Is management focused primarily on “pass/fail” and “managing external audit costs,” or is management focused on “process capability” and “managing total compliance costs?”