5 Bules take Question 12 2 pts Assurance engagements must be performed with proficiency and due professional care. Accordingly, the Standards require internal auditors to 1. Consider the probability of significant noncompliance 2. Perform assurance procedures with due professional care so that all significant risks are identified 3. Weigh the cost of assurance against the benefits 01,2, and 3 01 and 2 only 01 and 3 only O 2 and 3 only 50