When lower-tier documents are compared to higher-tier documents before the fieldwork starts, the comparison is called a

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A desk audit is a type of audit that involves reviewing lower-tier documents such as policies and procedures to ensure they align with higher-tier documents such as standards and regulations before fieldwork begins. This helps to ensure that the audit will be focused on areas where there may be gaps or non-conformances. Process audit, conformance audit, and management audit are all types of audits, but not specifically related to the comparison of lower and higher-tier documents.

When Lower-Tier Documents Are Compared to Higher-Tier Documents Before the Fieldwork