Which of the following is a typical type of information provided to auditors?

The typical type of information provided to auditors includes Policies and Procedures. This is because auditors need to understand the guidelines and protocols that govern an organization’s operations, which are typically documented in the policies and procedures. These documents outline how processes should be carried out, ensuring compliance with regulations and internal controls. They provide vital context for the auditor, allowing for an assessment of whether the organization is adhering to established standards and practices.

In contrast, while general announcements can convey important information, they are not structured or detailed enough to provide the comprehensive insights needed during an audit. Training documentation may illustrate how employees are trained, but it does not specifically outline the policies that employees are expected to follow. Visual aids may help in understanding certain processes but do not serve as core documentation for auditing purposes. Therefore, policies and procedures represent the crucial formal guidelines that auditors rely on to evaluate compliance and operational integrity.