試験IIA-CIA-Part1 トピック3 問題443 スレッド

A. Due professional care was not applied because the extended scope resulted in no issues being identified, while fraud actually existed

B. Due professional care was applied as the cost of audit resources should not be a determining factor in the degree of testing undertaken

C. Due professional care was applied as the internal auditor modified the scope based on reasonable judgment, despite the additional cost of resources

D. Due professional care was not applied because no additional work should have been performed unless there was actual evidence of fraud