unified
UC-AUDIT-07 — Exercise due professional care and professional skepticism
Internal auditors exercise due professional care by conforming with applicable professional internal auditing standards and by assessing the nature, circumstances, and requirements of each engagement, including the interests of stakeholders and the relative complexity and significance of the work. Auditors apply professional skepticism, critically assessing the reliability and sufficiency of information before relying on it. Conformance is confirmed through supervisory and quality reviews.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-07
- title
- Exercise due professional care and professional skepticism
- statement
- Internal auditors exercise due professional care by conforming with applicable professional internal auditing standards and by assessing the nature, circumstances, and requirements of each engagement, including the interests of stakeholders and the relative complexity and significance of the work. Auditors apply professional skepticism, critically assessing the reliability and sufficiency of information before relying on it. Conformance is confirmed through supervisory and quality reviews.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 4
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 4.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 4.2
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 4.3
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-07 — Exercise due professional care and professional skepticism mitigates Failed or inaccurate mandatory regulatory reporting
- strength
- related
- rationale
- Audit Engagement Planning operates UC-AUDIT-07 — Exercise due professional care and professional skepticism
- Internal Audit Engagement Lifecycle tests UC-AUDIT-07 — Exercise due professional care and professional skepticism
- UC-AUDIT-07 — Exercise due professional care and professional skepticism maps_to Principle 4 — Exercise Due Professional Care
- framework
- iia-2024
- control_id
- Principle 4
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-07 — Exercise due professional care and professional skepticism
- UC-AUDIT-07 — Exercise due professional care and professional skepticism maps_to Std 4.3 — Professional Skepticism
- framework
- iia-2024
- control_id
- Std 4.3
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-07 — Exercise due professional care and professional skepticism mitigates Financial-statement fraud and management override
- strength
- related
- rationale
- Professional skepticism, critically assessing the reliability and sufficiency of information, is the classic posture for detecting fraud and override.
- UC-AUDIT-07 — Exercise due professional care and professional skepticism maps_to Std 4.2 — Due Professional Care
- framework
- iia-2024
- control_id
- Std 4.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-07 — Exercise due professional care and professional skepticism maps_to Std 4.1 — Conformance with the Global Internal Audit Standards
- framework
- iia-2024
- control_id
- Std 4.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.