Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 118

Which of the following actions best demonstrates an internal auditor exercising due professional care?

Answer options

• A. Testing an entire population, even when a sample would suffice.
• B. Using technology and data analysis techniques for efficiency.
• C. Enhancing knowledge, skills, and other competencies through professional development.
• D. Establishing audit objectives, performing audit tests, and implementing missing controls.

Correct answer: B

Explanation

The correct answer, B, emphasizes the use of technology and data analysis to enhance auditing efficiency, reflecting due professional care. Option A is inefficient as it suggests unnecessary testing, while C, although important, does not directly demonstrate the application of due care in a specific audit context. Option D focuses on operational tasks but does not highlight the innovative use of technology.