Glossary›Assurance, audit evidence and working papers›Inquiry (assurance procedure)
Glossary term
Cluster A · A25
Tier 2 · differentiator
Inquiry (assurance procedure)
Definition
Inquiry is the assurance procedure of asking people questions and evaluating their answers. It ranges from an informal conversation with a site manager to a formal written request. Inquiry alone is weak evidence and must usually be corroborated. In limited assurance it is nonetheless a primary procedure, which is why limited assurance is not a check of every number.
On this page
In practice
Inquiry is where the assurer finds out what actually happens, as opposed to what the process document says happens. It is also where undisclosed problems surface, because the person who collects the data usually knows which sites were estimated and which months were missing.
What the assurer does with it
The assurer asks the same question of different people and compares the answers, and corroborates significant answers with a document. An inconsistency between what the sustainability lead says and what the site manager says is a finding in itself. Coaching staff to give uniform answers is counterproductive and detectable; the better preparation is making the process document match reality before the engagement starts.
Sources
1
ASSA 5000 General Requirements for Sustainability Assurance Engagements
AUASB
2
Review status
Review required
Last reviewed
15 September 2026
Editorial pass, unsigned
Reviewer required
Registered company auditor
Next scheduled review
1 July 2027
Part of
Cluster A, Assurance, audit evidence and working papers
47 terms on what an assurance provider tests, what they accept as evidence, and what a preparer has to be able to produce.
Related terms
Where inquiry carries the most weight
The formal written end of the inquiry process
Inquiry combined with observation of the actual process
Related questions
Does limited assurance mean they check our numbers?
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Partly. A limited assurance engagement rests mainly on inquiry and analytical procedures, with some testing of source data, rather than a full recalculation of your inventory. The practitioner looks for anything that stands out rather than verifying every number, which is why the conclusion is worded negatively.
What does an assurance provider actually test in year one?
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In year one they test the disclosures inside the ASSA 5010 first-year scope: Scope 1 and Scope 2 emissions, governance disclosures, and specified strategy paragraphs on climate risks and opportunities. The work runs in a predictable order, from understanding your reporting process and your boundary, through sampling source documents and reperforming calculations, to written representations at the end.
Other terms in this cluster
Inquiry (assurance procedure)