Which of the following statements demonstrates that internal auditors are in conformance with the standard of due professional care?

Question

Options

• AInternal auditors have shown they have the freedom to carry out their responsibilities.
• BInternal auditors have demonstrated the skills needed to carry out the audit engagement.
• CInternal auditors have strictly followed a formal audit process in conducting their work.
• DInternal auditors have demonstrated an unbiased mental attitude.

• A
  4% (1)
• B
  15% (4)
• C
  74% (20)
• D
  7% (2)

Explanation

Option C is correct because due professional care (IIA Standard 1220) requires internal auditors to apply the diligence and systematic rigor of a competent professional - which means following a proper, structured audit process. It reflects how the work is conducted: methodically, thoroughly, and in accordance with standards.

Why the distractors are wrong:

• A describes independence - specifically, the freedom from conditions that impair an auditor's ability to carry out responsibilities without interference.
• B describes proficiency (Standard 1210) - having the knowledge and skills needed for the engagement, not the application of care during the engagement.
• D describes objectivity (Standard 1120) - an unbiased mental attitude is the hallmark of objectivity, not due professional care.

Memory tip: Think of the IIA "IPOD" attributes - Independence, Proficiency, Objectivity, Due care. Match each distractor to its letter: A=I, B=P, D=O, leaving C for D (Due care). Due care is about process discipline - following the steps carefully - while the others are about freedom, skills, and mindset.

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