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 analysis techniques

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Answer: D

Explanation:

Demonstrating due professional care involves using appropriate technology and data analysis techniques to enhance the audit’s effectiveness and efficiency. These tools help auditors identify anomalies, trends, and potential areas of risk more accurately and timely, reflecting a higher standard of care in their audit activities.

Reference: "Auditing Standards and Guidelines," which emphasize the importance of using advanced techniques in audit processes.