How do UK regulators categorize the techniques used in auditing?

The correct categorization of the techniques used in auditing by UK regulators relates to how they leverage a taxonomy of social media audit methods. This approach recognizes the specific methodologies and tools developed for auditing activities focused on social media platforms, which have become increasingly important in the digital landscape. A taxonomy provides a structured framework for understanding the various types of audits conducted within this domain, helping auditors and regulators effectively assess the quality and impact of social media engagements, compliance with regulations, and risks associated with platform-specific practices.

In contrast, the other options do not align with the focus that UK regulators place on social media auditing. The evaluation based on effectiveness and efficiency does not inherently address social media contexts; financial metrics are more relevant to traditional auditing practices rather than social media; and international compliance standards typically involve broader regulatory compliance rather than specific techniques in the context of social media auditing.