Sambhav & Associates, a firm of Chartered Accountants, has been appointed as the statutory auditor of a large manufacturing company XYZ Ltd. Mr.…

Sambhav & Associates, a firm of Chartered Accountants, has been appointed as the statutory auditor of a large manufacturing company XYZ Ltd. Mr. Sambhav, the engagement partner, highlighted the need to obtain a comprehensive understanding of the entity's internal control system across all major areas such as purchases, sales, payroll, and receivables. To accomplish this, the audit team conducted structured discussions with the respective departmental heads using a pre-designed format containing detailed, logically sequenced questions. The responses of the same were formally documented and confirmed by responsible executives so that they can serve as audit evidence of the internal control systems as described by management. Which technique of evaluation of internal control is being referred in this situation?