Internal control questionnaires are used to achieve which of the following objectives?

Internal control questionnaires are used to determine whether specific control procedures are in place within an organization. They help auditors identify the existence and implementation of controls designed to mitigate risks. These questionnaires can provide a preliminary understanding of the control environment and identify areas that may require further detailed testing.

The Institute of Internal Auditors (IIA) Practice Guide: Using Internal Control Questionnaires to Assess Risk

IIA Standard 2130 - Control