This questionnaire is designed to help in the assessment of a company’s general controls and internal controls by business process. Each question addresses global internal controls at a high level whereas specific internal control detail can be reviewed during site visits.

After completing this questionnaire, internal audit can use the information provided in validation of the internal control environment and development of control areas. Each response should be validated, therefore respondents should be requested to provide the most accurate information possible that truly reflects current business processes and controls.