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PROBLEM: THE IMPORTANCE OF INTERNAL AUDIT AND DETECTING

FRAUDULENT ACTIVITIES

QUESTIONNAIRE FOR AGENCY HEAD

I. PERSONAL DATA SHEET
DIRECTIONS: Please provide pertinent information to the items below by checking the
appropriate blank and/or by supplying the answer on the blanks

NAME (OPTIONAL): ____________________AGENCY:_________________
POSITION:____________________________
1. Sex/Gender:
____Male
____Female
2. Age:
____20-29

____50-59

____30-39

____above 60

____40-49
3. Working experience as head of agency
____1 year and below

____11-15 years

____2-5 years

____16-20 years

____6-10 years

____21 years and above

4. Field of study
____Accounting

____Economics

____Management

____ Other (specify)

5. Number of internal auditors in your office
__________

DETERMINANT OF THE EFFECTIVENESS OF INTERNAL AUDIT DIRECTIONS: Indicate the degree to which you think the following statements/indicators are true or false to you as a agency head 4 – Strongly Agree 3 – Agree 2 – Disagree 1 – Strongly Disagree THE SCALE Importance of internal audit 1 2 3 4 5 6 7 8 9 10 The use of internal audit units help you to solve problems related to misappropriation of assets from employees The use of internal audit units help you to solve the problems related to fraudulent financial statement from top management Internal audit units inform you in case of discovering weaknesses of internal control Audit reports that were sent to you increase your ability to put procedures that prevent embezzlement and fraud The control activities that internal audit units perform that include policies and procedure help in reducing risks of fraud The audit plan that internal audit unit perform were comprehensive to achieve objectives within the scope and time and recourses allocated The information that is available in the audit report is enough to achieve objectives to prevent risks of fraud.II. The Internal audits units follow up and communicate on need basis to improve internal control and resolve problems that could prevent fraud The Internal audits units make sure that all employees know and understand code of conduct to minimize the risks of fraud. The audit report that was sent to you was 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 .

.correct and relevant and easily to understand and not conflicted which enabled you to take appropriate action regarding fraud.

Sex/Gender: ____Male ____Female 2. Working experience as head of agency ____1 year and below ____11-15 years ____2-5 years ____16-20 years ____6-10 years ____21 years and above 4.PROBLEM: THE IMPORTANCE OF INTERNAL AUDIT AND DETECTING FRAUDULENT ACTIVITIES QUESTIONNAIRE FOR INTERNAL AUDITORS I. Age: ____20-29 ____50-59 ____30-39 ____above 60 ____40-49 3. Field of study ____Accounting ____Economics ____Management ____ Other (specify) . PERSONAL DATA SHEET DIRECTIONS: Please provide pertinent information to the items below by checking the appropriate blank and/or by supplying the answer on the blanks NAME (OPTIONAL): ____________________AGENCY:_________________ POSITION:____________________________ 1.

The office/sector supports me by providing training in order to improve my skill and update with the field. Organizational independence I perform the auditing activities without any interference from anybody and without any influence from the office/sector. time and extent of auditing procedures based on auditing standards and the office's/sector's policy. Management's perception of internal audit function The office/sector has enough awareness and good perception about Internal auditing roles. The position/status of internal audit is clearly recognized by the management in my office/sector. The office/sector supports Internal Auditing staffs by budgeting funds for certification to have relevant education in auditing that allows them to audit all of the organization's/sector’s systems. The office/sector considers internal auditing practices as a value adding activity and I work smoothly & regularly with the management. to promote value-added activities and to strength internal audit function. I objectively examine auditing issues only meeting on reliable audit evidence and no management interest is involved for adjustment beyond auditing standards & values.1 2 3 4 5 1 2 3 4 5 1 2 3 4 The Management Support I receive full cooperation. I freely decide the scope. The office/sector encourages me to implement my recommendations. The office/sector supports me to introduce myself with new technology. I feel free to include any audit finding in my audit work . check & assessment. policy or procedures when it is necessary. The office/sector see internal auditing as providing internal assurance through investigations. and consultants & adviser particularity into controls associated to management performance and internal operations. access to records and information from my office/sector I can get the necessary resources (facilities) that help me to perform auditing activities as needed.

I can freely access necessary documents. information and data about the organization/sector for my audit work. response. and investigate fraud has been incorporated by the agency. prevention. and awareness been assigned within the agency 6 Fraud awareness and training is promoted within the agency. 2 3 4 The agency have a fraud policy in place The agency have a fraud hotline The audit charter describe internal auditing’s roles and responsibilities relating to fraud 5 The responsibility for fraud detection. 7 Appropriate controls to prevent. 1 The organization have a fraud governance structure in place that assigns responsibilities for fraud investigations. 8 The types of potential fraud risks in its areas of responsibility has been identified 9 The appropriate skill has been set in place to perform fraud investigations 10 The results of fraud risk assessments are considered in the audit planning process .5 and report directly to responsible body. detect.