The most beneficial approach for the newly appointed CAE to obtain details of the internal audit activity's collective knowledge, skills, and competencies is to review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys. This method provides a comprehensive view of the team's capabilities and identifies any skill gaps that need to be addressed, ensuring that the internal audit function can effectively fulfill its responsibilities. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1210 - Proficiency.
The IIA's Practice Guide on Building a Competency Framework for Internal Auditing.