Final answer:
The audit technique characterized by the use of questioning skills to assess whether a control has been implemented correctly and timely is referred to as inquiry.
Step-by-step explanation:
The technique that involves the auditor using questioning skills to determine how the control is completed and whether it appears to have been carried out properly and on a timely basis is known as inquiry. This audit procedure is employed by auditors to gather evidence about the effectiveness of an entity's internal controls and processes. Through inquiry, the auditor asks knowledgeable persons within the entity or outside for information regarding the control activities.
In contrast to inquiry, observation involves the auditor visually examining a process or procedure being performed by others, reperformance is the auditor's independent execution of procedures or controls that were originally performed as part of the entity's internal control, and recalculation consists of checking the mathematical accuracy of documents or records.