1. ISACA, CGEIT Review Manual, 8th Edition. Domain 3: Resource Optimization, Section 3.4, People. The manual states, "The first step in managing human resources is to identify the skills and competencies needed to perform the required activities. Once the needs are identified, a gap analysis should be performed against the current capabilities of the IT staff." This directly supports the process of understanding current skills and identifying gaps as the primary action.
2. ISACA, COBIT 2019 Framework: Governance and Management Objectives. APO07 Managed Human Resources. The description for management practice APO07.02, "Maintain the skills and competencies of personnel," explicitly includes the activity: "Periodically verify that personnel have the competencies to fulfill their roles. Identify skill gaps and define a plan to address them." This reinforces that identifying skill gaps is a core practice for managing and enhancing competencies.