Câu 276: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

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

1. A. Testing an entire population, even when a sample would suffice.
2. B. Using technology and data analysis techniques for efficiency. — đáp án hiện tại
3. C. Enhancing knowledge, skills, and other competencies through professional development.
4. D. Establishing audit objectives, performing audit tests, and implementing missing controls.