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August 31, 2024 5 min read Definitions

Internal Control Questionnaire: Assessment Tool for Internal Control Systems

Auditing Accounting Finance Internal Control ICQ Audit Process Risk Management Substantive Tests

An Internal Control Questionnaire (ICQ) is a document used by auditors to evaluate the internal control system of an organization. The ICQ includes tailored questions that help identify system strengths and weaknesses, which in turn inform the design of substantive tests for discovering and quantifying errors.

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