According to IIA guidance, which of the following actions would best help the CAE reach this objective?

A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements.

According to IIA guidance, which of the following actions would best help the CAE reach this objective?
A . Require that all staff obtain a minimum of two relevant audit certifications.
B . Perform a gap analysis of the IAA’s existing knowledge, skills and competencies.
C . Engage a consultant to benchmark the IAA’s training program against its peers.
D . Assign one experienced manager to better coordinate staff training and development activities.

Answer: B