What is used to create Smart Goals?
- Analytics Goals
- Remarketing audience
- Machine-learning algorithms
- Custom Reports
Smart Goals are configured at the view level. Smart Goals use machine learning to examine dozens of signals about your website sessions to determine which of those are most likely to result in conversions. Each session is assigned a score, with the “best” sessions being translated into Smart Goals.
Read more here: https://support.google.com/analytics/answer/6153083