Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 168

Which of the following statements demonstrates that internal auditors are in conformance with the standard of due professional care?

Answer options

• A. Internal auditors have shown they have the freedom to carry out their responsibilities.
• B. Internal auditors have demonstrated the skills needed to carry out the audit engagement.
• C. Internal auditors have strictly followed a formal audit process in conducting their work.
• D. Internal auditors have demonstrated an unbiased mental attitude.

Correct answer: D

Explanation

The correct answer, D, highlights the importance of maintaining an unbiased mental attitude, which is a key aspect of due professional care. Options A and B, while important, do not specifically address the standard of impartiality required in auditing. Option C emphasizes process adherence but lacks the critical element of objectivity that is essential for due professional care.