Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 192

During engagement planning, the engagement supervisor recommended that the amount of time originally budgeted for the engagement should be expanded due to the engagement's complexity and materiality. This scenario is an example of which of the following?

Answer options

• A. A lack of audit competency.
• B. Internal audit objectivity.
• C. Proper engagement supervision.
• D. Due professional care.

Correct answer: D

Explanation

The correct answer is D, as it reflects the necessary diligence in addressing the engagement's complexity and ensuring quality. Options A and B do not relate to the adjustment of time for complexity, while C refers to supervision rather than the overall professional care expected in engagements.