Which of the following best demonstrates that the internal audit activity is using due professional care?

Which of the following best demonstrates that the internal audit activity is using due professional care?
A . The internal audit activity reports directly to the board on the engagements it performs.
B. Internal auditors undertake the necessary training to complete their audit work.
C. The completion of engagements is based on the assumption that fraudulent activities may exist.
D. Internal auditors consider the use of technology-based audit and other data analysts techniques

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Answer: D