Comprehensive and Detailed Step-by-Step Explanation:
Skills-Based Recruitment: Internal audit activities require diverse skills to handle complex audits. Recruiting candidates based on the skills needed ensures the internal audit activity can fulfill its mandate effectively.
[: IIA Standard 1210: Proficiency mandates that the internal audit activity collectively possesses the knowledge, skills, and competencies required for the work., Other Options:, Option A: Focusing solely on numbers may lead to skill gaps., Option C: Competency assessment is part of the process but should align with overall skills requirements, not just upcoming audits., Thus, the correct answer is B., , ]
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