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Question 632 - IIA-CIA-Part1 discussion

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Which of the following best illustrates the principle of due professional care?

A.

The internal audit activity uses key performance indicators for all staff members after all audit engagements.

Answers
A.

The internal audit activity uses key performance indicators for all staff members after all audit engagements.

B.

The internal auditors provide assurance to third parties indicating that their work was properly supervised.

Answers
B.

The internal auditors provide assurance to third parties indicating that their work was properly supervised.

C.

The internal auditors demonstrate they have an understanding of engagement objectives and scope.

Answers
C.

The internal auditors demonstrate they have an understanding of engagement objectives and scope.

D.

The internal auditors are heavily involved in training and development to enhance their skills.

Answers
D.

The internal auditors are heavily involved in training and development to enhance their skills.

Suggested answer: C

Explanation:

Due professional care requires internal auditors to understand the engagement objectives and scope fully, ensuring their work is thorough and appropriate for the given situation. It involves exercising appropriate diligence and professionalism during audits.

Reference:

IIA Standard 1220: Due Professional Care.

IIA Practice Guide: Demonstrating Due Professional Care.

asked 03/11/2024
Issam Boumlic
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