How do you set annual goals for a star performer -- someone who is diligent about always doing their best, is highly knowledgeable, communicates well and keeps the supervisor informed, and work is always top notch. The person is NOT in sales. The person works in a team of auditors and at times is the lead. Is able to make decisive decisions that are supported well. So again, what type of annual goals should be developed for this star? And how do you do it?

Whatever their future
Whatever their future goals are (ex to become a manager) you make their goals whatever needed to achieve that longer term goal. What skills or experience do they need to get to that next level?