Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Which of the following is a DISADVANTAGE of recording accounting and control systems using internal control questionnaires?
A They may contain a large number of irrelevant controls
B It can be difficult to identify missing controls
C They are time consuming to complete
Answer:
A
Internal control questionnaires can sometimes contain a large number of irrelevant controls; hence this is a disadvantage. B relates
to disadvantages of using narrative notes and C is incorrect as questionnaires are quick to prepare.
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