Which of the following scenarios best illustrates due professional care?
A.
An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit
B.
While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization
C.
The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork
D.
An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests
Due professional care involves the exercise of professional judgment and the application of care that an ordinarily prudent person would use under the circumstances. In scenario A, the chief audit executive demonstrates due professional care by excluding an auditor who previously worked in the payroll department from the audit team assigned to audit that area. This action avoids conflicts of interest and ensures the objectivity of the audit, aligning with IIA guidelines on independence and objectivity in internal auditing.
IIA Standard 1100: "Independence and Objectivity"
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