Which of the following best summarizes the role of an auditor in a health and safety audit?

The role of an auditor in a health and safety audit primarily centers around assessing and ensuring compliance with health and safety standards. This includes evaluating the organization's practices against established regulations and guidelines to ensure that the workplace is safe for employees and adheres to legal requirements. During the audit, the auditor examines various aspects such as workplace conditions, safety protocols, and existing compliance measures, providing recommendations for improvements where necessary. This function is critical in identifying hazards, ensuring proper risk management practices are in place, and ultimately contributing to the well-being of employees.

The other options focus on roles that do not align with the auditor's responsibilities. Managing employee training pertains to the responsibilities of HR or training professionals rather than auditors. Overseeing company finances is typically the domain of financial auditors rather than health and safety auditors. Designing promotional materials does not relate to the auditing process and is more aligned with marketing functions, which also falls outside the scope of an auditor's role in health and safety. By emphasizing compliance assessment, the correct option accurately reflects the essential duties of auditors in this field.