Audit tools

Questionnaires contain a number of precise, clear questions, provided in writing. They are a means of gathering information useful to the audit assignment. Questionnaires are used to gather the information, data and documentation required for the audit to run smoothly.They can be used at the start of the assignment, in the preparation phase. During this phase, questionnaires help auditors to form an initial opinion of the organization and operating procedures of the structure to be audited.