According to IIA guidance, the auditor in charge should consider the number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement when determining resource requirements. These factors ensure that the engagement is staffed appropriately and that the audit team has the necessary skills and time to perform the audit effectively.
[References:, IIA Standards: 2230 - Engagement Resource Allocation, IIA Practice Guide: Coordination and Reliance: Developing an Assurance Map, , , , ]
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