Which of the following is not typically a focus in safety audits?

The primary focus of safety audits is to ensure that workplace safety procedures, compliance, and equipment are in optimal condition to protect employees and reduce risks. Evaluating safety equipment maintenance is critical as it ensures that all safety apparatus are functioning properly and are available when needed. Assessing training compliance is also vital because properly trained employees are crucial to maintaining a safe work environment. Reviewing safety incident protocols helps organizations learn from past incidents to enhance future safety measures.

In contrast, analyzing financial statements does not pertain to safety audits. This task is primarily related to the financial health of an organization and involves assessing numbers and accounts rather than safety practices or employee health. Thus, this choice deviates from the core objectives of a safety audit, making it the correct answer.