During engagement planning, an internal auditor determines the financial, human, and technological resources needed for the work. In internal audit terms, what does appropriately resourcing an engagement mean?
- AAssigning whoever is available on the team first, then narrowing the engagement objectives to fit the people who were assigned to it.
- BRequesting the largest possible budget so the engagement is never at risk of running short of money before the fieldwork is complete.
- CUsing only the specific tools and staff that were used on the prior year audit of the same area, regardless of any change in scope.
- DMatching the quantity and type of resources and the skills deployed to the assessed objectives, scope, and complexity of the engagement. Correct
Why A is wrong: This is tempting because staff availability is a real constraint, but it inverts the logic: objectives drive resourcing, not the reverse, so it is wrong.
Why B is wrong: Over-resourcing feels safe, but resourcing means matching resources to the assessed needs, not maximising the budget, so this is inefficient and incorrect.
Why C is wrong: Repeating last year feels efficient, but it ignores current objectives, scope, and complexity changes, so the resourcing may no longer be appropriate.
Why D is correct: Correct: resourcing aligns the money, people, technology, and competencies to what the engagement objectives and scope actually require to be achieved.