ICQ

(redirected from Internal Control Questionnaire)
AcronymDefinition
ICQI Seek You
ICQInternal Control Questionnaire
ICQInternational Comet Quarterly
ICQInfant Characteristic Questionnaire
ICQInstallation Commander's Quarters (US Army)
ICQIndividual Census Questionnaire
ICQInternational Country Quartet
ICQInformation Checking Questions (teaching)
ICQInternet Chat Query (instant messaging platform)
References in periodicals archive ?
When she returns to check on their progress, she discovers that one team is working on integrating the use of narratives, flowcharts and internal control questionnaires. What should Lee tell this team about using all three approaches simultaneously?
The internal control questionnaire asks the company to answer these questions:
The examination procedures and internal control questionnaires have been updated to incorporate the guidance.
Three common methods of documenting the understanding of internal control are narratives, flowcharts, and internal control questionnaires. These can be used separately or in combination.
An internal control questionnaire should be developed for each department of the company involved with the management of company assets.
Use of an internal control questionnaire that lists control procedures by area over-documents control activities because documentation this extensive is usually not necessary to plan the audit unless control risk is expected to be assessed at less than the maximum for a particular area (transaction class or account balance).
The examination objectives, examination procedures, and internal control questionnaire were revised to consider the new provisions within this policy statement.
A properly designed CPL, which is a refinement of the more familiar internal control questionnaire (ICQ), includes the following features:
The Internal Control Questionnaire (ICQ): There are some general ICQs around that may serve as background material.
When many knowledgeable edgeable employees agree on an issue, the evidence is highly corroborated and typically superior to evidence gathered from selected individuals while completing traditional internal control questionnaires, narratives, or flowcharts.
The practice aid has account balance- and transaction class-based chapters that explain concepts, include internal control questionnaires, and suggest substantive audit procedures.
This evidence is usually acquired by observation, a review of the documents, tracing of transactions and internal control questionnaires.
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