D is the correct answer. Audit frameworks provide direction and information on how to perform audits, including the audit methodology, audit standards, audit tools, and techniques. These frameworks offer a structured approach to the audit process, providing guidance on the key areas to focus on during an audit and the steps needed to complete the audit successfully. Audit frameworks also help ensure that audits are conducted consistently and in line with industry standards and best practices, thereby enhancing the credibility and effectiveness of the audit function.

While option A, outlining the specific steps needed to complete audits, is also an important aspect of audit frameworks, it represents just one component of the overall support provided. Audit frameworks often include detailed guidance on audit procedures, but they also offer broader direction on audit management, risk assessment, control evaluation, and reporting.

Audit frameworks typically offer guidance, standards, methodologies, and best practices for conducting audits. It is D

I think it is A.