In trade, diplomacy and institutions like the air force and the navy, a memorandum can take a more serious format, convey important information, or outlining an agreement between two parties. The latter is sometimes called a memorandum of understanding or agreement, and is most common between the government, the administrations or companies that need to work together to achieve the goal. This website contains examples of some of the memorandum and letterhead for reference you need. internal audit planning memorandum is one example of an image taken from the internet, if you need a you can printout and save.
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