What information about the audited entity's staff is relevant for the DRL?

The relevant information about the audited entity's staff for the Determining Risk Level (DRL) primarily includes staff training plans and the actual training that has been completed. This is because training directly impacts the effectiveness of the personnel in their roles, particularly in areas related to compliance and risk management.

Understanding staff training plans allows auditors to assess whether employees have received the appropriate level of training to perform their duties effectively. Additionally, knowing what actual training has been completed gives auditors insight into whether the staff members possess the required knowledge and skills to adhere to the organization's compliance standards. This information is crucial to evaluate the entity's risk exposure and the adequacy of its internal controls.

Information such as employee job descriptions, staff performance reviews, and employee demographic information, while useful in certain contexts, do not directly reflect the preparedness of the staff to manage risks associated with the entity's operations. Job descriptions give a high-level overview of roles, performance reviews evaluate past employee performance, and demographic information provides context about the staff but does not indicate their competency or current ability to manage risk effectively.