登录之后可查看解析

Answer (D) is correct . The internal audit activity evaluates the adequacy and effectiveness of controls (Standard?2130.A1). Moreover, the internal audit activity must assist the organization in maintaining effective controls by evaluating their effectiveness and efficiency and by promoting continuous improvement (Standard 2130). Thus, an internal auditor must not simply assume that controls are adequate and effective.

Answer (A) is incorrect because Due professional care does not require detailed reviews of all transactions (PA 1220-1).
Answer (B) is incorrect because The relative complexity, materiality, or significance of matters to which assurance procedures are applied should be considered.
Answer (C) is incorrect because The internal auditor should consider the cost of assurance in relation to potential benefits.