What defines what the audit will produce?

The correct answer is deliverables, which refers to the specific outcomes and outputs that an audit is expected to generate. In the context of an audit, deliverables can include reports, assessments, and recommendations that summarize the findings. They provide tangible results that stakeholders can use for decision-making, risk management, and improving compliance.

Identifying deliverables is crucial because they guide the audit process and communicate to the audit team what is expected by the end of the audit. By clearly defining deliverables, organizations ensure that the audit aligns with their objectives and that the results will be actionable and relevant.

While audit criteria for assessment, scope of audit, and audit scope are important aspects of an audit, they do not directly define what the audit will produce. Audit criteria establish the benchmarks or standards against which an audit is assessed, while scope refers to the boundaries and focus of the audit. In contrast, deliverables specifically denote the tangible results expected at the conclusion of the audit process.