INTERNAL CONTROL QUESTIONNAIRE Although this is an extensive list of financial accounting areas frequently requiring specific internal controls, the questionnaire is not represented as being all-inclusive. You should also recognize that all questions will not be applicable to all state agencies. The internal controls contained in this inventory were compiled from various sources, including the 1986 revision of "Audits of State and Local Governmental Units", by the State and Local Government Committee of the American Institute of Certified Public Accountants (AICPA).