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Governance, Risk, Audit & Privacy · Intermediate

Due Professional Care

Applying the care and skill expected of a reasonably prudent and competent auditor.

Definition

Due professional care requires appropriate planning, supervision, evidence gathering, and reporting proportionate to the engagement's complexity and risk. It does not imply infallibility. ISACA's IS audit standards require it.

Example

An auditor escalates indicators of possible fraud rather than ignoring them because they fall outside scope.

Exam tip

Due professional care does not mean auditors detect all fraud.

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