Answer (B) is correct . According to The IIA, due professional care requires internal auditors to apply the care and skill expected of a reasonably prudent and competent internal auditor. Due professional care is achieved by considering these responsibilities.
Answer (A) is incorrect because Objectivity is an attitude internal auditors must maintain and does not directly cover all of these responsibilities.
Answer (C) is incorrect because Reliability and integrity of information is the responsibility of management, not the internal auditors.
Answer (D) is incorrect because Policies and procedures are used as a means to guide the internal audit activity. As such, they relate to internal audit activity and not directly to these responsibilities.
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Which one of the following specific Standards for the Professional Practice of Internal Auditing most directly covers these responsibilities?