What is the role of questionnaires in the audit process?

The role of questionnaires in the audit process primarily revolves around gathering information relevant to the audit from sample respondents. Questionnaires are structured tools designed to collect specific data and insights that may not be readily available through other means. They help in obtaining perspectives from various stakeholders, including employees, management, and other personnel, which can be crucial for understanding the environment in which the audit is taking place.

Using questionnaires allows auditors to obtain quantitative and qualitative information efficiently, particularly when dealing with a large group of respondents. The responses can help auditors identify areas of risk, evaluate compliance with policies and procedures, and assess the overall effectiveness of controls in place. Consequently, the data collected through questionnaires can inform the audit team's approach and decision-making processes, ultimately contributing to a more thorough and effective audit.

In contrast, other roles mentioned, such as assigning tasks, evaluating auditor performance, or summarizing findings, do not directly relate to the primary function of questionnaires within the audit process. Each of these roles serves a different purpose and is typically fulfilled through different mechanisms or processes.