According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?

According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
A . The training courses necessary to enhance the internal auditor’s knowledge, skills, and other competencies.
B . The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
C . The use of innovative technology and data analysis techniques.
D . The extent of work needed to achieve the engagement’s objectives.

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Answer: D