Which of the following relates to the concept of due professional care?

Question

Options

• AAn auditor attempts to obtain information needed to complete an assurance engagement but is
• BThe appointment of the chief audit executive is ratified by the board.
• CAn auditor demonstrates a good understanding of the steps involved in carrying out a consulting
• DThe internal audit resource plan is only approved by the chief financial officer.

• A
  83% (33)
• B
  3% (1)
• C
  5% (2)
• D
  10% (4)

Explanation

Option A is correct because due professional care (IIA Standard 1220) focuses on the effort and diligence an auditor applies - not on achieving a perfect outcome. Making a genuine attempt to obtain necessary information, even when unsuccessful, is the essence of due professional care: reasonable effort, not guaranteed results.

Option B is wrong because ratification of the chief audit executive's appointment by the board relates to organizational independence, not due care - it's a governance structure concern.

Option C is wrong because understanding the steps of a consulting engagement describes proficiency (competence and knowledge), which is a separate standard (IIA Standard 1210). Knowing how to do something is different from applying care and diligence while doing it.

Option D is wrong because having the resource plan approved only by the CFO is an independence issue - it signals that management (not the board) controls audit resources, which impairs objectivity.

Memory tip: Link "due professional care" to the word ATTEMPT. Due care is about trying with reasonable diligence, not about success. If an answer describes effort, judgment, or alertness - that's due care. If it describes structure, authority, or reporting lines, think independence instead.

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