When a plant manager from within the organization is hired as a rotational internal auditor, the area he should most likely be trained for immediately is risk assessments. This training is crucial because understanding and performing risk assessments is fundamental to the internal audit function, and the plant manager may not have specific skills in this area despite having industry and management experience.References: IIA education and training standards

Due professional care requires internal auditors to understand the engagement objectives and scope fully, ensuring their work is thorough and appropriate for the given situation. It involves exercising appropriate diligence and professionalism during audits. References:
* IIA Standard 1220: Due Professional Care.
* IIA Practice Guide: Demonstrating Due Professional Care.

A characteristic typical of the internal audit activity is that it responds to the needs and desires of senior management and the board, but remains independent of the areas under review. This ensures that while internal audit activities are aligned with the strategic priorities of the organization, they maintain an unbiased stance that is critical for effectively assessing risk and control processes.References: IIA's International Standards for the Professional Practice of Internal Auditing.