Wendy Jones, CIA, Works for a Large Department Store

Wendy Jones, CIA, works for a large department store. She is performing an audit of her company's cash function. Which of the following is an action in which due professional care is lacking?

A) Jones flowcharts the work of the cash function but tests only a sample of the transactions.
B) Jones was extremely pleased with the internal controls and the operation of the cash function and in her report she states that she is sure no irregularities are currently present.
C) Jones reviews company records to ascertain that all employees who handle cash receipts and disbursements are covered by workers compensation.
D) Jones knows that the work of the cash function can be done effectively with one less employee. She includes this finding in her report even though she knows it will adversely affect employee morale in the cash function.