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

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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.

Answer: D