The general standards for the professional practice of internal auditing include the following:
-Internal auditors should exercise due professional care in performing internal audits.
_____
A)Independence,
B)Professional Proficiency,
C)Scope of Work,
D)Performance of Audit Work, and
E)Management of the Internal Auditing Department.

Question

Quizplus · Accepted Answer

Internal auditors should have professional proficiency, which includes exercising due professional care in performing internal audits.

The General Standards for the Professional Practice of Internal Auditing