An internal auditor should exercise due professional care in performing engagements. Due professional care includes

Select one: a. Establishing suitable criteria of education and experience for filling internal auditing positions. b. Evaluating established operating standards and determining whether those standards are acceptable and are being met. c. Establishing direct communication between the chief audit executive and the board of directors. d. Accumulating sufficient information so that the internal auditor can give absolute assurance that irregularities do not exist.

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