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Author:Fischer, H. J.
Title:Moglichkeiten und Grenzen des Einsatzes von Fragebogen als Prufungstechnik der Internen Revision (Potentials and limitations of the use of questionnaires in internal revision)
Journal:Zeitschrift Interne Revision
1990 : VOL. 25:1, p. 91-97
Index terms:INTERNAL CONTROL
QUESTIONNAIRES
Language:ger
Abstract:Questionnaires were always a useful tool of internal revision, and specially since the German Institute of Internal Revision published such questionnaires in the sixties. The article presents questionnaire types, the quantitative and qualitative advantages offered by questionnaires, the possibilities of integrating questionnaires into internal control systems, the impact of the questionnaire on creativity of the revisor etc.
SCIMA record nr: 91858
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