Which of the following best demonstrates that an internal auditor is applying due professional care...

Applying due professional care in planning an assurance engagement includes assessing the risks involved in the engagement area. An assessment of the risk of noncompliance with laws and regulations directly addresses the potential legal and regulatory exposures that could significantly impact the organization. This risk assessment helps ensure that the audit plan is appropriately focused and aligned with key risks, demonstrating due professional care.

IIA standards on planning, which stipulate that due professional care includes an appropriate risk assessment.