When internal auditors need to cover many control procedures using ICQs is generally less efficient than conducting observations and inspections

It is generally difficult for internal auditors lo compile appropriate ICQs for business activities that are governed by standardized operating procedures

ICQs are inadequate to provide effective assurance on how organizational processes are executed in practice.

It is generally difficult for internal auditors to process completed questionnaires, because ICQs frequently elicit detailed comments and long answers from management