Which of the following best describes the purpose of safety audits?

The primary purpose of safety audits is to identify potential safety violations within an organization. This involves assessing various aspects of the workplace to ensure compliance with safety regulations, standards, and organizational policies. By conducting these audits, safety professionals can pinpoint areas where hazards may exist and evaluate the effectiveness of existing safety programs.

Identifying safety violations is crucial not only for regulatory compliance but also for the overall safety culture of the organization. When potential issues are uncovered, appropriate measures can be taken to mitigate risks, thereby preventing accidents and injuries. This proactive approach ultimately helps in fostering a safer work environment.

The other options, such as assessing employee performance or enhancing morale, while important aspects of workplace management, do not align directly with the primary focus and goals of safety audits. Setting financial budgets for safety programs is also outside the scope of what a safety audit specifically seeks to achieve, as audits primarily concentrate on compliance and identification of hazards rather than financial allocations.