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

It is generally difficult for internal auditors to 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.