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According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement? a. It documents the audit
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?
a. It documents the audit steps and procedures to be performed
b. It documents preliminary information used to the audit team
c. It documents events that could hinder the achievement of process objectives
d. It documents existing measures that manage risks in the area under review
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