Which of the following actions best demonstrates an internal auditor exercising due professional care?

Which of the following actions best demonstrates an internal auditor exercising due professional care?
A . Testing an entire population, even when a sample would suffice
B. Using technology and data analysis techniques for efficiency
C. Enhancing knowledge, skills, and other competencies through professional development
D. Establishing audit objectives, performing audit tests, and implementing missing controls

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Answer: B