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

__________

II. 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

3
4

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.
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

correct and relevant and easily to understand

and not conflicted which enabled you to take
appropriate action regarding fraud.

PROBLEM: THE IMPORTANCE OF INTERNAL AUDIT AND DETECTING

FRAUDULENT ACTIVITIES

QUESTIONNAIRE FOR INTERNAL AUDITORS

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)

1
2
3
4

1
2

4
5

The Management Support

I receive full cooperation, 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.
The office/sector supports me by providing training in
order to improve my skill and update with the field.
The office/sector supports me to introduce myself with
new technology, policy or procedures when it is
necessary.
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/sectors systems.
Management's perception of internal audit function
The office/sector has enough awareness and good
perception about Internal auditing roles.
The office/sector considers internal auditing practices as
a value adding activity and I work smoothly & regularly
with the management.
The office/sector encourages me to implement my
recommendations, to promote value-added activities and
to strength internal audit function.
The position/status of internal audit is clearly recognized
by the management in my office/sector.
The office/sector see internal auditing as providing
internal assurance through investigations, check &
assessment, and consultants & adviser particularity into
controls associated to management performance and
internal operations.
Organizational independence
I perform the auditing activities without any interference
from anybody and without any influence from the
office/sector.
I freely decide the scope, time and extent of auditing
procedures based on auditing standards and the
office's/sector's policy.
I objectively examine auditing issues only meeting on
reliable audit evidence and no management interest is
involved for adjustment beyond auditing standards &
values.
I feel free to include any audit finding in my audit work

and report directly to responsible body.

I can freely access necessary documents, information and
data about the organization/sector for my audit work.

The organization have a fraud governance

structure in place that assigns responsibilities
for fraud investigations.

2
3
4

The agency have a fraud policy in place

The agency have a fraud hotline
The audit charter describe internal auditings
roles and responsibilities relating to fraud

The responsibility for fraud detection,

prevention, response, and awareness been
assigned within the agency

Fraud awareness and training is promoted

within the agency.

Appropriate controls to prevent, detect, and

investigate fraud has been incorporated by the
agency.

The types of potential fraud risks in its areas of

responsibility has been identified

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