/usr/include/SFML/Audio/ is in libsfml-dev 2.4.1+dfsg-3.
This file is owned by root:root, with mode 0o755.
..
/usr/include/SFML/Audio/AlResource.hpp
/usr/include/SFML/Audio/Export.hpp
/usr/include/SFML/Audio/InputSoundFile.hpp
/usr/include/SFML/Audio/Listener.hpp
/usr/include/SFML/Audio/Music.hpp
/usr/include/SFML/Audio/OutputSoundFile.hpp
/usr/include/SFML/Audio/Sound.hpp
/usr/include/SFML/Audio/SoundBuffer.hpp
/usr/include/SFML/Audio/SoundBufferRecorder.hpp
/usr/include/SFML/Audio/SoundFileFactory.hpp
/usr/include/SFML/Audio/SoundFileFactory.inl
/usr/include/SFML/Audio/SoundFileReader.hpp
/usr/include/SFML/Audio/SoundFileWriter.hpp
/usr/include/SFML/Audio/SoundRecorder.hpp
/usr/include/SFML/Audio/SoundSource.hpp
/usr/include/SFML/Audio/SoundStream.hpp