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| 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. A flowchart of the entire cash function was developed but only a sample of transactions were tested. B. The auditor informed appropriate authorities within the organization about suspected wrongdoing. No report was made to external authorities. 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. |