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    Pre-Audit Self Assessment Questionnaire

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    Anonymous EigOCNRs
    This document is a pre-audit self-assessment questionnaire for a management team to evaluate the key controls, processes, and performance of their department. The questionnaire contains 22 questions that ask the management team to describe their department's objectives, policies and procedures, key business processes, performance measures, internal controls, communication methods, and any areas that need improvement. It also asks them to rate the effectiveness of their internal controls, quality of output, and efficiency of processes. The responses will help the internal audit team determine the appropriate focus and scope for their upcoming review of the department.

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    © All Rights Reserved
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    Pre-Audit Self Assessment Questionnaire

    Uploaded by

    Anonymous EigOCNRs
    849 views3 pages
    This document is a pre-audit self-assessment questionnaire for a management team to evaluate the key controls, processes, and performance of their department. The questionnaire contains 22 questions that ask the management team to describe their department's objectives, policies and procedures, key business processes, performance measures, internal controls, communication methods, and any areas that need improvement. It also asks them to rate the effectiveness of their internal controls, quality of output, and efficiency of processes. The responses will help the internal audit team determine the appropriate focus and scope for their upcoming review of the department.

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    This document is a pre-audit self-assessment questionnaire for a management team to evaluate the key controls, processes, and performance of their department. The questionnaire contains 22 questions that ask the management team to describe their department's objectives, policies and procedures, key business processes, performance measures, internal controls, communication methods, and any areas that need improvement. It also asks them to rate the effectiveness of their internal controls, quality of output, and efficiency of processes. The responses will help the internal audit team determine the appropriate focus and scope for their upcoming review of the department.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    849 views3 pages

    Pre-Audit Self Assessment Questionnaire

    Uploaded by

    Anonymous EigOCNRs
    This document is a pre-audit self-assessment questionnaire for a management team to evaluate the key controls, processes, and performance of their department. The questionnaire contains 22 questions that ask the management team to describe their department's objectives, policies and procedures, key business processes, performance measures, internal controls, communication methods, and any areas that need improvement. It also asks them to rate the effectiveness of their internal controls, quality of output, and efficiency of processes. The responses will help the internal audit team determine the appropriate focus and scope for their upcoming review of the department.

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    © All Rights Reserved
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    The document appears to be a pre-audit questionnaire for an internal audit. It aims to gather information about key processes, controls, performance measures and areas that need improvement from the management of the area being audited.

    Based on question 1, the key business objectives of the area would be its mission and goals.

    Based on question 5, the key business processes that occur in the area would be the major activities that are completed on a regular basis.

    Pre-Audit

    Self-Assessment Questionnaire
    Purpose:

    As a management team member of (Dept.name), it is your responsibility to design, adhere to,


    and monitor the significant operating and financial controls of your organization. This selfassessment has been designed to obtain input from you so that internal audit can effectively
    determine the correct level and areas of focus of their activity in the upcoming review of your
    area. Your input is important and appreciated.

    Name:

    Position:

    Area:

    Responsible Party:

    1. Please describe the key business objectives of your area (i.e., what is the mission of your area?).

    2. Are the policies and procedures in your area documented?


    No

    Yes

    Comments:

    3. Are the policies and procedures in your area up-to-date? (Circle one)
    Comments:

    Yes

    No

    4. List any additions, changes or exemptions to existing policies and procedures in the Finance and
    Accounting Policies and Procedures Manual (FAPPM) that have been requested by this area and
    approved management.

    5. Please describe the key business processes that occur in your area (i.e., what activities are completed
    in your area?).

    6. Please describe the key performance measures you


    effectiveness/efficiency of your business processes.

    obtain

    and utilize

    to

    monitor

    the

    7. Please describe the key internal controls that you believe exist in your area (i.e., how do you control the
    major activities, output, etc., in your area?).

    8. Please describe the key means of communication you utilize to inform other departments of
    activities/issues occurring in your area.

    9. Which departments would benefit from communication with your department?

    10. Which departments do you currently communicate with?

    11. Are there any areas that you would like internal audit to specifically review (i.e., areas of immediate
    control concern or inefficient process)?

    12. Overall, how would you rate the following in your area?
    Class

    Poor

    Average

    World

    The effectiveness of your internal controls:

    The quality of your output:

    The efficiency of your business processes:

    13. What areas within your span of control need the most attention or improvement? Describe.

    14. What areas outside of your span of control need the most attention or improvement? Describe.

    15. What type of order entry system does your area use? Include the name of the vendor you are currently
    using and how long you have used the services.

    16. What is the annual turnover rate for non-management personnel in your area? And for management
    personnel? What are the major causes of this turnover?

    17. Does a current organization chart exist for all personnel at this location? If yes, please provide.

    18. Provide detail of any outside audits that are in progress and an estimate of the exposures.

    19. Are the financial statements reported to corporate in conformity with U.S. GAAP and other
    local statutory record retention requirements?

    20. Are there any issues in meeting local statutory reporting requirements?

    21. Are all balance sheet general ledger balances reconciled on a monthly basis, including detail
    listing of items included in the balance, calculation of estimated amounts and copies of
    additional supporting documentation to fully document the reported balance? If yes, please
    provide all account reconciliations.

    22. How are all financial records protected from theft, misuse, destruction or misappropriation?

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