Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
A . The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
B . The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
C . The auditor recommends improvements for all of the organization’s procedures and practices.
D . The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
Answer: B