What is included in the audit's objectives?

The correct choice focuses on the high-level goals and anticipated accomplishments of the audit. These objectives encompass the broader vision and intent behind the audit process, ensuring that the assessment aligns with the organization’s strategic aims. By defining these high-level goals, the audit can effectively measure performance against key indicators, assess risk management, and drive improvements. Anticipated accomplishments help stakeholders understand what the audit seeks to achieve and provide a pathway for evaluating success.

This understanding is crucial in establishing a framework for the audit that will ultimately guide the process and inform stakeholders of the expected outcomes. High-level goals serve as a touchstone for all audit activities, ensuring that they remain focused on achieving significant objectives that contribute to the overall effectiveness and efficiency of the organization’s operations.