Which of the following is a common inclusion in a procedure document?

A procedure document typically includes pertinent details that support the understanding and execution of the procedures it outlines. The inclusion of an approval date is especially important as it signifies when the procedure was ratified for use, providing context for its validity and relevancy. This date can indicate when the procedure should be reviewed or potentially amended, ensuring that employees are following the most current and approved guidelines.

The other elements listed, while relevant in various contexts, do not inherently belong to all procedure documents. Objectives and goals provide a broader context for understanding why certain procedures exist but aren't always explicitly listed in every procedural document. Delegation of authority might be outlined in a broader policy or governance document rather than within specific procedures. Cost analysis is more aligned with financial documentation or project planning rather than the step-by-step instructions typically found in procedural guidelines. Thus, the approval date stands out as a fundamental element commonly included to ensure the document's accountability and traceability.