Internal Control Questionnaire

Internal Control Questionnaire (ICQ)
An Internal Control Questionnaire (ICQ) is a structured set of queries used by auditors and management to evaluate the effectiveness of an organization's internal controls.
Internal Control Questionnaire (ICQ)
An Internal Control Questionnaire (ICQ) is a structured document used by auditors to evaluate the effectiveness of an organization's internal control system. By answering tailored questions, auditors can identify strengths and weaknesses within different operational cycles.

Accounting Terms Lexicon

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