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