IIA ACCA CIA Challenge Exam IIA-ACCA Question # 107 Topic 11 Discussion

IIA ACCA CIA Challenge Exam IIA-ACCA Question # 107 Topic 11 Discussion

IIA-ACCA Exam Topic 11 Question 107 Discussion:
Question #: 107
Topic #: 11

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


A.

An internal auditor evaluates the significant risks arising from a consulting engagement.


B.

An internal auditor declares that he would have a conflict of interest in providing planned audit support.


C.

An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.


D.

An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.


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