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According to IIA guidance, which of the following actions best demonstrates that due professional care...

According to IIA guidance, which of the following actions best demonstrates that due professional care has been considered by the internal audit activity when conducting a review of an organization's assets?

A.

Determining whether any opportunity exists for senior executives to misappropriate property or funds

B.

Planning and executing fieldwork In a complete and timely manner to identify all significant risks

C.

Verifying whether the board of directors has implemented effective internal controls

D.

Having senior management determine whether the degree of work planned is sufficient to meet engagement objectives

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