In a questionnaire, all questions are created so that they are answered either "yes" or "no". Questions are written so that "yes" means the system is designed properly, whereas a "no" answer points to a potential design problem.
In writing a questionnaire, the auditor anticipates every step or procedure that should be taken in the information system. An individual question would then be created, including each of these steps, to determine if they have been incorporated into the design of the system.