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A senior internal auditor is planning a compliance audit of the organization's global purchasing department. Which of the following criteria is a relevant consideration for establishing the engagement objectives?
Correct Answer: B
Comprehensive and Detailed Step-by-Step Explanation: * Compliance Audit Criteria: The objective of a compliance audit is to assess adherence to applicable laws, regulations, and internal policies. Considering current governance laws and regulations ensures the audit is aligned with mandatory requirements.