The core attributes of an assurance professional are fundamental to providing credible and reliable assessments within a Governance, Risk, and Compliance (GRC) framework. Independence ensures the assurance function is free from organizational or political pressures that could compromise its findings. Objectivity refers to the professional's unbiased mental attitude, allowing for impartial judgments. Diligence, a component of due professional care, requires the professional to apply the care and skill expected of a reasonably prudent and competent practitioner. Together, these three attributes form the foundation of trustworthy assurance.

B. "Fallibilism" is a philosophical principle concerning the possibility of being wrong; it is not a standard professional attribute for assurance practitioners in GRC frameworks.

C. "Freedom" is too general and ambiguous. Independence is the specific, professionally defined term that describes the necessary freedom from conditions that threaten objectivity.

1. OCEG, "GRC Capability Model," Version 3.5 (2021). Section 4.3, "Monitor, Audit, and Assure," emphasizes the necessity for assurance functions to be "independent and objective" to provide reliable information to the governing body and stakeholders. The concept of diligence is embedded in the expectation of competent and thorough performance of these assurance activities.

2. The Institute of Internal Auditors (IIA), "International Standards for the Professional Practice of Internal Auditing (Standards)," (2017). The IIA Standards are a foundational source for assurance principles within GRC.

Standard 1100 – Independence and Objectivity: States that "The internal audit activity must be independent, and internal auditors must be objective in performing their work."

Standard 1220 – Due Professional Care: States that "Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor." This standard explicitly covers diligence in its application.

3. Brink, V. Z., & Witt, H. (1982). Modern Internal Auditing: Appraising Operations and Controls. John Wiley & Sons. This foundational academic text on auditing, often used in university curricula, extensively details independence, objectivity, and due professional care (including diligence) as the essential characteristics of an auditor (an assurance professional). Chapter 3, "The Conceptual Framework of Internal Auditing," is dedicated to these principles.