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

Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
A . The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
B . The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
C . The auditor recommends improvements for all of the organization’s procedures and practices.
D . The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.

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Answer: B