The correct answer is A .

When determining resources for an audit programme, the organisation should consider issues that directly affect the ability to plan, conduct, report, and follow up audits effectively. Relevant resource considerations include the availability of competent auditors and technical experts , the impact of different time zones , and the availability of necessary documented information .

A. Access by the audit program manager to the competence records of the EMS Manager — Not required

The EMS Manager’s competence records may be relevant as part of EMS competence evidence during an audit, but access to those records is not a specific resource requirement for managing the internal audit programme . The audit programme manager needs to ensure auditor competence, audit resources, audit methods, timing, and information availability—not specifically the EMS Manager’s competence file.

B. Availability of competent auditors and technical experts — Relevant

Audits can only achieve reliable results when the audit team has the right competence and technical knowledge.

C. Impact of different time zones — Relevant

This can affect scheduling, remote audits, interviews, communication, and availability of personnel.

D. Availability of the necessary documented information — Relevant

Auditors need access to procedures, records, compliance evidence, operational controls, monitoring data, and other EMS documented information to collect audit evidence.

Therefore, the issue that does not impact the intended results of the internal audit programme is A .