Explanation:

The overall audit strategy is set to define the scope, timing, and direction of the audit. It also guides the development of the more detailed audit plan. The overall audit strategy helps auditors to allocate resources efficiently, identify key areas of risk, and establish objectives to achieve a comprehensive audit.

- An audit program comprises the specific procedures to be used in conducting an audit.

- A completion memorandum summarises the audit findings and conclusions.

- An audit plan includes detailed tasks and procedures to be performed, guided by the overall strategy.

Answer: Option 2 - Overall audit strategy