ISO-IEC-42001-LEAD-AUDITOR practice question 5 of 25
[Conducting an ISO/IEC 42001 Audit] Scenario 3: ArBank is a financial institution located in Brussels, Belgium, which offers a diverse range of…
Full set: 120 questionsAudrey demonstrated due professional care by not accepting the information from the chatbots at face value. The scenario states she "sought out evidence that would either confirm or challenge the validity of the data, ensuring her conclusions were based on reliable and accurate information." This diligence and application of reasoned judgment in performing her audit tasks is the definition of due professional care, a fundamental principle of auditing. Her actions ensure the audit findings are robust and credible.
A. A risk-based approach focuses audit activities on areas of highest risk. While related, her specific action of verifying data is a direct example of diligence (due professional care).
B. Confidentiality concerns the security and non-disclosure of information. The scenario does not provide any details about how Audrey handled the information she collected.
D. Impartiality refers to being objective and free from bias. While her actions support impartiality, the core principle demonstrated is the thoroughness and diligence of her work.
1. ISO 19011:2018, Guidelines for auditing management systems, Clause 4, "Principles of auditing". This clause defines "Due professional care" as "the application of diligence and judgement in auditing." Audrey's verification of data is a direct application of this principle.
2. The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 1220: Due Professional Care. It states that internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
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