When performing a consulting project to assist in making a decision on a new software system, the engagement objectives would be determined by understanding the engagement client's expectations. This ensures that the consulting engagement is aligned with what the client needs and expects, leading to more relevant and useful recommendations.
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IIA Standards: 2010 - Planning
IIA Practice Guide: Consulting Services

A physical inspection of the retail outlet would provide the most reliable evidence that the completed renovation work conformed to the plan. This method allows the auditor to directly observe the completed work and compare it with the original plans and specifications, ensuring that the renovation meets the required standards and expectations.
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IIA Standards: 2310 - Identifying Information
IIA Practice Guide: Auditing Capital Projects and Construction

The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope.
While the head of customer service and other stakeholders may provide input, it is ultimately the CAE's responsibility to ensure that the engagement aligns with the internal audit plan and meets the organization's overall objectives. The CAE's approval ensures the independence and objectivity of the internal audit function.
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The Institute of Internal Auditors (IIA) Standard 2010 - Planning
IIA Standard 2200 - Engagement Planning

According to IIA guidance, sufficient and reliable information is characterized by the ability to reach consistent audit conclusions regardless of who performs the audit. This means that the information collected during the audit is adequate, factual, and well-documented so that different auditors would be able to draw the same conclusions based on the evidence. Consistency in audit conclusions enhances the reliability and credibility of the audit process.
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The Institute of Internal Auditors (IIA) Practice Guide: Quality Assurance and Improvement Program IIA Standard 2310 - Identifying Information IIA Standard 2330 - Documenting Information

When developing the scope of an audit engagement, the internal auditor typically considers factors that directly impact the audit's objectives, risks, and execution. This includes the potential impact of key risks (Option B), the expected outcomes and deliverables (Option C), and the operational and geographic boundaries (Option D). While the need and availability of automated support (Option A) may be a practical consideration for how the audit is conducted, it is not fundamental to defining the scope of the audit engagement itself. The scope is primarily concerned with what is to be audited and why, rather than how the audit will be performed.
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IIA Standard 2200: Engagement Planning.
IIA Practice Guide on Audit Engagement Planning.