In thermodynamics, the first law of thermodynamics is given by:
\[
dU = \delta Q - \delta W
\]
Where:
\( dU \) is the change in internal energy,
\( \delta Q \) is the heat added to the system,
\( \delta W \) is the work done by the system.
For an adiabatic process, there is no heat exchange with the surroundings. Therefore:
\[
\delta Q = 0
\]
Now, substituting this into the first law of thermodynamics:
\[
dU = 0 - \delta W
\]
\[
dU = - \delta W
\]
This means that the change in internal energy is equal to the negative of the work done by the system. So, both the change in internal energy and work are non-zero, while there is no heat exchange.
Therefore, the correct answer is:
\[
\boxed{(D) | \delta W | = | dU | \neq 0 { and } | \delta Q | = 0}
\]