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Which of the following actions should an internal auditor take to exercise due professional care?

Which of the following actions should an internal auditor take to exercise due professional care?

1. Consider the probability of significant noncompliance in each audit engagement.

2. Weigh the cost of assurance against the benefits.

3. Perform assurance procedures with sufficient care to ensure that all risks are identified.

A.

1 and 2 only

B.

1 and 3 only

C.

2 and 3 only

D.

1, 2, and 3

IIA IIA-CRMA-ADV Summary

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  • Product: IIA-CRMA-ADV
  • Update on: Jul 30, 2025
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