Which One of the Following Statements About the Internal Control

Multiple Choice

Which one of the following statements about the internal control questionnaire is NOT correct?

A) The primary advantage of the questionnaire approach is the relative completeness of coverage of each audit area that a good instrument affords.
B) The primary disadvantage of the questionnaire approach is that individual parts of the system are examined without providing an overall view.
C) It is unacceptable for the auditor to rely on an internal control questionnaire that has been filled out by client's personnel.
D) The questionnaire can cover each audit area reasonably quickly, and it can be accomplished at the beginning of the audit engagement.