Demonstrating due professional care in internal auditing involves thorough planning and executing audit procedures that are appropriate to the scope and objectives of the audit. Option B, planning and executing fieldwork in a complete and timely manner to identify all significant risks, best demonstrates due professional care by ensuring that all relevant risks associated with the organization's assets are identified and addressed.
This approach aligns with IIA standards that require auditors to apply knowledge, skills, and experience appropriately in providing assurance services.References:
* IIA Standard 2200: "Due Professional Care"