Information gathering about the control structure often begins with an internal control questionnaire.

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An internal control questionnaire is one of the common tools used to gather information about the control structure of an organization. It typically includes a series of questions that focus on various aspects of the control environment, including the control activities, risk assessment processes, and monitoring mechanisms in place within the organization. By completing the questionnaire, management and other stakeholders can gain a better understanding of the organization's current control structure and identify areas where improvements may be necessary.

Information Gathering About the Control Structure Often Begins with an Internal