单选题 Which of the following is a DISADVANTAGE of recording accounting and control systems using internal control questionnaires?

A、 They may contain a large number of irrelevant controls
B、 It can be difficult to identify missing controls
C、 They are time consuming to complete

【正确答案】 A

【答案解析】Internal control questionnaires can sometimes contain a large number of irrelevant controls; hence this is a disadvantage. B relates to disadvantages of using narrative notes and C is incorrect as questionnaires are quick to prepare.