Which of the following best illustrates the principle of due professional care?

Question

Options

• AThe internal audit activity uses key performance indicators for all staff members after all audit
• BThe internal auditors provide assurance to third parties indicating that their work was properly
• CThe internal auditors demonstrate they have an understanding of engagement objectives and
• DThe internal auditors are heavily involved in training and development to enhance their skills.

• A
  4% (1)
• B
  8% (2)
• C
  76% (19)
• D
  12% (3)

Explanation

Due professional care requires auditors to apply the diligence, competence, and skill expected of a prudent professional in performing their work. Option C is correct because demonstrating an understanding of engagement objectives (and implicitly, the scope, criteria, and techniques needed) is the direct embodiment of due care - it shows the auditor is approaching the specific engagement with the informed judgment and thoroughness the standard demands.

Option A (KPIs for all staff) describes a quality management or performance measurement practice, which relates to the quality assurance and improvement program, not due professional care itself. Option B (providing assurance to third parties) touches on independence, objectivity, or communication standards - not the competence and diligence aspect of due care. Option D (training and development) relates to maintaining proficiency and continuing professional education, which is a separate IIA standard from due professional care.

Memory tip: Think of due professional care as the "doing" standard - it's about how auditors perform an engagement (with understanding, diligence, and skill). If the choice describes preparation or execution of actual audit work with informed judgment, it's due care. If it describes credentials, training, or reporting outputs, it likely maps to a different standard (proficiency, independence, or communication).

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