Which of the following represents the two general classes of audit instruments?

The correct answer focuses on the concept of audit instruments being classified based on whether they utilize a scoring system or not. Scored instruments are tools that quantify findings and provide measurable results, often through ratings or scale systems. This can be particularly useful in establishing benchmarks, comparing results over time, or assessing progress relative to compliance standards. Examples include checklists or scoring sheets that assign numeric values to different aspects of safety performance.

Unscored instruments, on the other hand, may provide qualitative insights without quantifying the results. They can be used for observations, discussions, or narratives that allow for a more flexible understanding of practices and compliance but do not lend themselves to numerical comparison.

This distinction is fundamental in the auditing context because the choice of instrument affects how data is gathered, analyzed, and reported. Organizations may choose to implement scores for clarity and straightforward reporting or opt for unscored instruments when a more detailed, narrative-driven assessment is warranted.

The other options illustrate different categories of audits or assessment approaches but do not specifically address the nature of the instruments themselves, which is why they do not represent the two general classes as effectively as the scored and unscored framework.