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Why does PRINCE2 recommend having three levels of plan?

Why does PRINCE2 recommend having three levels of plan?
A . The more levels there are, the more stable the plan detail will become
B . Aspects of planning become more difficult the further into the future they extend
C . To reflect that there are 3 key stakeholder project interests
D . To reflect the needs of the different levels of management involved in the project, stage and team

Answer: D

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