Which of the following questions does an audit NOT focus on?

The correct answer is C, as audits primarily focus on assessing the effectiveness of a program and its compliance with established safety standards and regulations. An audit evaluates whether specific procedures are in place to manage risks, how well the program has been implemented, and whether there is sufficient documentation to demonstrate compliance with safety policies.

While safety equipment is certainly important in the overall safety management system, the focus of an audit is not specifically on the types of safety equipment but rather on broader aspects such as risk management priorities, proper implementation, and documentation. Auditors are more concerned with ensuring that the overall program meets the required standards and effectively mitigates risks, rather than cataloging the equipment in use.