According to the IIA Standards, the CAE must ensure that the internal audit activity is appropriately staffed with competent individuals to achieve the approved audit plan. While risk-based planning and collaboration with risk functions support effectiveness, the most direct way to ensure resources are adequate is by developing and maintaining the competencies of internal audit staff through training, recruitment, and professional development.

Mapping the audit risk assessment (Option B), collaboration with risk functions (Option C), or refining processes (Option D) may strengthen planning and alignment, but they do not directly address the resource requirement. Only enhancing and ensuring competencies ensures the internal audit activity has the skills necessary to execute the plan.