gpgsm --call-dirmngr listcrls
shows a verbose listing of all available CRLs and there entries. kleopatra actually has a parser to show this optionally without the entries. However, it is still hard to figure out all the used URLs. We better should first print a list of URLs used in the following output.
While doing this a note that dirmngr has been enabled will also be helpful for GUIs like kleopatra so the user won't be surprised if the list is empty because someone has disabled the dirmngr.