Due Professional Care

Apply care and skill expected of a prudent and competent internal auditor



Competency Area

Internal Audit


Apply due professional care in the performance of individual duties and responsibilities

Apply due professional care in conduct of audit

Identify the extent of work needed to achieve the engagement’s objectives, including consideration of the relative complexity, materiality and significance of the matters concerned

Apply professional scepticism in the conduct of audits

Manage application of due professional care and evaluate the Internal Audit department’s conformance

Identify conditions and circumstances that may indicate possible fraud

Identify conditions and circumstances that may suggest the need for additional procedures

Monitor application of the "due professional care" Standard in performing audit activities

Lead a culture of professionalism in Auditing, report writing and interactions

Manage effect on objectives, operations or resources because of risks

Communicate engagement results with stakeholders

Develop insights into professional lapses

Develop systemic responses and dashboards to monitor