Scored audit instructions specify which of the following?

Scored audit instructions define specific guidelines to ensure consistency and effectiveness in the auditing process. The correct choice regarding the format of field notes and final report establishes a standardized approach for auditors to present their findings. This ensures that all necessary information is clearly recorded and reported, making it easier for stakeholders to understand the results and implications of the audit.

Standardizing the format for field notes and final reports is essential for maintaining clear communication among all parties involved. It also facilitates the comparison of audit results over time or across different areas, which enhances the overall effectiveness of the auditing process.

The other options, while important aspects of an auditing process, don't fall under the scope defined by scored audit instructions. For instance, deadlines for implementing recommendations are typically determined by the organization based on the audit results, rather than specified in the scored audit instructions. Similarly, the number of staff to be hired is not a matter of audit instruction; it's related to organizational resource management. Compliance penalties for non-conformance are typically dictated by regulatory frameworks or organizational policies, rather than the audit instructions themselves.