試験IIA-CIA-Part2-JPN トピック8 問題288 スレッド

The most beneficial approach for the newly appointed CAE to obtain details of the internal audit activity's collective knowledge, skills, and competencies is to review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys. This method provides a comprehensive view of the team's capabilities and identifies any skill gaps that need to be addressed, ensuring that the internal audit function can effectively fulfill its responsibilities. References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1210 - Proficiency.
* The IIA's Practice Guide on Building a Competency Framework for Internal Auditing.