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Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity’s collective knowledge, skills, and other competencies?

A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan.

Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity’s collective knowledge, skills, and other competencies?
A . Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys.
B . Obtain from the human resources department the job descriptions and position requirements for all internal audit staff.
C . Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies.
D . Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews.

Answer: A

Explanation:

Conducting a documented skills assessment helps in identifying the existing competencies and any gaps within the internal audit team.

Post-audit surveys can provide feedback on the performance and areas for improvement, which can be used to further refine the skills and competencies of the audit staff (Ref: [16†source])

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