What is an audit instrument?

An audit instrument is best defined as a tool designed to describe standards and gather related information during the audit process. This tool aids auditors in systematically evaluating compliance with established criteria or regulations, which is essential for identifying potential gaps or areas for improvement within an organization's health, safety, and environmental practices.

By utilizing an audit instrument, organizations can ensure that their policies and procedures align with legal requirements and industry best practices. This comprehensive approach helps in collecting relevant data, assessing the effectiveness of current systems, and recommending necessary changes for enhanced performance in health and safety management.

Other options may describe useful tools or processes within an organization, but they do not encapsulate the primary purpose of an audit instrument in the context of health, safety, and environmental auditing. For instance, a checklist for employee safety is a specific type of audit tool but lacks the broader scope of a comprehensive audit instrument. Similarly, while assessing a company's financial status is important, it does not pertain directly to the purpose of an audit instrument in the HSE context. Lastly, a procedure for maintaining equipment is focused on operational practices rather than the evaluative nature of an audit instrument.