All of the following should be included in the audit scope definition except:

The inclusion of audit duplication in the audit scope definition is not typically necessary because the objective of an audit is to evaluate the effectiveness of controls and processes, rather than to duplicate existing audits or activities. Audit duplication can lead to inefficiencies and confusion within the audit process, as it tends to overlap with what has already been assessed or reported.

In contrast, defining audit steps, change controls, and communications is critical to establishing a clear and effective audit. The audit steps provide a structured approach for auditors to follow, ensuring that all necessary areas are reviewed in a systematic way. Change controls are essential to understand how modifications to systems or processes are managed, which directly affects security and risk management. Additionally, establishing clear communication protocols is vital for coordinating between stakeholders and ensuring that findings and recommendations are effectively relayed and acted upon. Consequently, these elements are indispensable to the overall audit process, making audit duplication an inappropriate choice for inclusion in the audit scope definition.