Which of the following statements best represents the duo professional care that is required of internal auditor's?

Question

Options

• AInternal auditors should perform assurance procedures to ensure that all significant risks are
• BInternal auditor should not perform consulting engagements for operations for which they had
• CInternal auditors should consider the cost of assurance in relation to the potential benefits.
• DInternal auditors should device internal audit programs to confirm that the results are accurate.

• A
  79% (38)
• B
  6% (3)
• C
  2% (1)
• D
  13% (6)

Explanation

Option A is correct because due professional care - a core IIA Standard (1220) - requires internal auditors to exercise the diligence of a reasonably prudent professional, which includes performing thorough assurance procedures that cover all significant risks; skipping or overlooking significant risk areas is a direct failure of this standard.

Option B describes an independence/objectivity concern (avoiding conflicts of interest in consulting), which falls under a different standard - not due professional care.

Option C is a plausible distractor because cost-benefit thinking is a component of due professional care, but it is too narrow to be the best overall representation of the concept; the broader obligation is thoroughness across significant risks.

Option D is incorrect because "devising programs to confirm results are accurate" describes audit program design mechanics, not the professional care standard itself, and the phrasing is circular and vague.

Memory tip: Think of due professional care as the "reasonably prudent auditor" test - would a competent peer say you were thorough on the risks that matter? If significant risks go unexamined, due care was not applied, making Option A the clearest fit.

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