Comprehensive and Detailed Step-by-Step Explanation:
Risk Assessment in Planning: Conducting a risk assessment typically follows documentation of the process, as understanding the process provides the necessary context for identifying and evaluating risks.
[: IIA Standard 2210: Engagement Objectives highlights the importance of risk assessment in defining engagement objectives., Other Options:, Option A: Resource allocation happens after risk assessment determines the scope and focus of the engagement., Option B: Determining objectives usually occurs after assessing risks., Thus, the correct answer is C., , ]
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