That is an interesting question. In our company, the due diligence team for the finance aspect of an acquistion is predominately the same team as the integration team. So it is a farily seamless transfer of knowledge.
For IT, the due diligence team is different than the integration team, but there are certain standards for security, etc that are followed so there is not a lot of duplication of work.
We also have meetings between the two teams (due diligence and integration) to discuss the pain points that each has. That has seemed to help with creating an understanding of goals.
The transfer of knowledge happens with shared file folders, although sometimes files aren’t shared timely. It’s a learning process though to see what works the best for everyone.