Which of the following is an example of the chief audit executive (CAE) demonstrating due professional care?
A.
The CAE relies on CAEs in other organizations to understand how due professional care should be executed in her internal audit activity
B.
The CAE meets with the board of directors on a quarterly basis to provide a status update.
C.
The CAE assesses the audit staff ' s knowledge and skills annually to determine whether additional resources are needed to fulfill the internal audit plan.
D.
The CAE provides absolute assurance to line management during each eternal audit engagement
An example of the chief audit executive (CAE) demonstrating due professional care is by assessing the audit staff ' s knowledge and skills annually to determine whether additional resources are needed to fulfill the internal audit plan. This practice ensures that the internal audit team is adequately equipped in terms of skills and competencies to meet the organization ' s audit needs effectively and professionally.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
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