What does an audit in the context of health and safety management typically assess?

An audit in the context of health and safety management primarily focuses on assessing the status of health and safety management system elements. This involves evaluating whether the organization's policies, procedures, and practices regarding health and safety are effectively implemented and adhered to. The goal is to determine how well the organization is managing risks, protecting employees, and complying with relevant regulations and standards.

By examining the various elements of the health and safety management system, the audit can identify strengths, weaknesses, and areas for improvement. This is vital for ensuring that the workplace is safe and that health risks are minimized, ultimately contributing to the overall well-being of employees and compliance with legal requirements.

The other options, while related to organizational management, do not pertain specifically to health and safety auditing. Financial performance assessments concern the company’s economic aspects, employee satisfaction surveys focus on workers’ feelings and engagement, and the quality of marketing strategies is unrelated to the systematic management of health and safety risks within the organization.