According to IIA guidance, the most appropriate action for a new chief audit executive to gain an understanding of the current level of knowledge, skills, and competencies required by an internal audit activity is to identify gaps in the activity’s proficiency based on criteria defined by a widely accepted competency framework. This method directly addresses the proficiency needs and aligns the internal audit team’s capabilities with professional standards and the demands of their specific roles within the organization.

The IIA's guidance on internal audit competency frameworks, which suggests using established standards to assess and align internal audit capabilities.

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