This document demonstrates one way that an internal auditor can creatively use a simple questionnaire to gain an understanding of the controls around any business process.

The questionnaire can be completed during a meeting with the auditee or it can be sent to the auditee(s) for completion (self-assessment). This particular workbook sample is built around the healthcare process of managing patient financial services and this format can be used for any other business process under analysis. The end of the workbook identifies suggested performance measures and best practices for patient financial services processes.