Ensuring that internal audit staff are regularly informed of changes to policies and procedures is crucial for maintaining due professional care. Regular updates ensure that auditors are aware of current standards, methodologies, and best practices, which helps them perform their duties effectively and with due diligence.
* Option A: Reviewing workpapers after the final engagement report is issued is too late to ensure due professional care.
* Option B: Independent assessments by entry-level staff might not ensure the required objectivity and proficiency.
* Option D: Destroying training documents does not contribute to due professional care and may hinder ongoing training and development efforts.
References:
* IIA Standard 1230: Continuing Professional Development.
* IIA Standard 1220: Due Professional Care.