Typical Audit

An Internal Control Questionnaire (ICQ) helps evaluate internal controls in

specific areas by asking key questions. Internal Audit & Consulting Services
often uses the ICQs as a starting point and then supplements them with other
information gathering and control evaluation techniques such as flowcharting
and documentation review. Below are four of the more common ICQs that may
be used by you to help assess your operation, if applicable.

- ICQ for Revenues/Receipts

- ICQ for Accounts Receivable
- ICQ for Payment Card Data Security
- ICQ for Inventory for Resale

http://www.units.miamioh.edu/iacs/icq/index.html