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Which of the following actions does a competency assessment tool help the chief audit executive...

Which of the following actions does a competency assessment tool help the chief audit executive perform?

A.

Record that the internal audit activity’s completion of audit assignments has been met.

B.

Hire qualified and skilled internal auditors for the organization's internal audit activity.

C.

Postpone audits where the internal team does not have the necessary skills or knowledge.

D.

Assess the knowledge and skills of the internal audit activity to identify any gaps.

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