Which of the following scenarios best illustrates the concept of due professional care?

After establishing engagement objectives and reviewing a process, the internal auditor assured process owners that all significant risk events were identified and tested using a systematic, disciplined approach.

After conducting an audit based upon a predefined scope and objective, the internal auditor guaranteed management that the system of internal controls in an audited area operates effectively.

As head of the internal audit activity, the chief audit executive reported functionally to the organization's board and administratively to senior management.

As head of the internal audit activity, the chief audit executive ensures that engagement supervisors conduct post-engagement staff meetings.