A Certified Internal Auditor (CIA), employed by a large department store, performed an audit of the store's cash function. Which of the following actions would be deemed lacking in due professional care?

A. The auditor informed appropriate authorities within the organization about suspected wrongdoing. No report was made to external authorities.

B. A flowchart of the entire cash function was developed but only a sample of transactions were tested.

C. The report included a well-supported recommendation for the reduction in staff although it was known that such a reduction would adversely impact morale.

D. Because of a highly developed system of internal controls over the cash function, the audit report assured top management that no irregularities existed.