Glossary

Qualified opinion
An audit opinion that the financial statements as a whole are presented in conformity with U.S. GAAP, with the exceptions noted.

Questionnaire
An internal control questionnaire is a list of questions about the internal control system to be answered (with answers such as yes, no, or not applicable) during audit fieldwork. The questionnaire is part of the audit documentation of the auditor's understanding of the client's internal controls.

Queue
A group of items that is waiting to be serviced or processed.

Quick ship
A recovery solution provided by recovery and/or hardware vendors and includes a pre-established contract to deliver hardware resources within a specified number amount of hours after a disaster occurs. This solution usually provides organizations with the ability to recover within 72 hours or greater.