© Matti Mattila, CPFA, CISA, CIA

Internal Control Questionaire #2

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Financial reporting is a process with basic objects just as any other process. However, financial reporting process is an important one to stakeholders, especially to owners and debtors. They can't protect their interests without financial statements made timely in accordance with laws and regulations. That information can prove valuable to other stakeholders, too, e.g. employees, authorities, and local citizens.
The purpose of the questionnaire here (questionnaire #2) is to obtain opinions and findings of the staff of an organization whether internal control of financial reporting works. Positive responses to claims and questions (items) of the questionnaire are, however, not a guarrantee of adequate internal control. When responses are negative, one should examine reasons for them.

[1] You can use FormMail, a universal www form to E-mail gateway. See details for editing the Form at Matt's Script Archive. Please note that using FormMail requires a script to handle it ("FormMail.pl").
Questionaire #2

Introduction
11.11.2008
Control Elements
18.11.2008 - 26.01.2010
Background information
24.02.2009

The questionnaire #2
it needs further editing as html query form [1]
03.03.2009; 02.02.2010