Explanation
According to ISO 19011:2018, which provides guidelines for auditing management systems, the audit objectives are defined by the audit client and may include determining the extent of conformity or nonconformity of the audited management system against the audit criteria, evaluating the ability of the audited management system to ensure that the organization meets applicable statutory, regulatory and contractual requirements, identifying potential improvement opportunities for the audited management system, and facilitating continual improvement of the audited management system1. Therefore, these three phrases are examples of objectives in relation to an audit. The other options are not objectives, but rather elements or factors that may influence or affect an audit. For example, an international standard is a source of audit criteria, a management policy is a part of the audited management system, and completing an audit on time is a requirement for an effective audit. References: ISO 19011:2018 - Guidelines for auditing management systems