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Dictionary by pitch.dog
Audit, assurance & evidence · Working

Inquiry

Also called: audit inquiry

ELI5

Obtaining information by asking knowledgeable people.

Used in conversation

“Can we trace inquiry from the report back to the source record?”

Pitch context

You will see “Inquiry” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.