Which is an example of an audit objective?

An audit objective is a specific goal or purpose that guides the audit process and informs the auditors of what they are aiming to achieve. In this case, determining the effectiveness of prior education efforts serves as a clear and measurable goal. By assessing how well past educational initiatives have equipped employees with the knowledge or skills they were intended to provide, the audit can identify areas of strength as well as opportunities for improvement.

Measuring the effectiveness of education efforts can lead to insights that help in refining training programs and enhancing overall operational efficiency. This objective is directly aligned with the overarching purpose of audits, which is to provide valuable feedback that can contribute to better practices and outcomes.

Other options, although they touch on important organizational aspects, do not represent specific objectives tied to the process of auditing. Criticizing past practices is not constructive and does not offer a pathway to improvement or understanding. Enhancing employee satisfaction is a broader organizational goal rather than an audit-focused objective. Increasing service prices is a financial strategy that may not directly relate to the evaluation of practices through an audit lens. Hence, the focus on assessing educational effectiveness stands out as the appropriate audit objective.