According to IIA guidance, which of the following statements is true regarding due professional care?

According to IIA guidance, which of the following statements is true regarding due professional care?
A . Internal auditors must exercise due professional care to Insure that all significant risks will be identified,
B. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor
C. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,
D. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

Answer: B