Which of the following actions is a chief audit executive most likely to take in order to identify gaps in the internal audit activity’s knowledge, skills, and competencies?

Which of the following actions is a chief audit executive most likely to take in order to identify gaps in the internal audit activity’s knowledge, skills, and competencies?
A . Complete a skills assessment of the internal audit activity based on. The IIA Global Internal Audit Competency Framework.
B. Develop a competency assessment tool for the internal audit activity based on The IIA Global Internal Audit Competency Framework.
C. Incorporate the basic criteria for competency of the internal audit activity into the job descriptions of potential internal auditors,
D. Develop an internal audit activity plan for training internal auditors to perform required assurance and consulting activities.

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Answer: B