08 - Audit Resource & Capacity Planning Explained | Internal Audit Masterclass (CISA, CIA, Auditing)

Описание: Most audit plans fail for one simple reason: they are not realistic.

In this episode of the Auditing Masterclass, we go deep into Audit Resource & Capacity Planning — the missing link between risk-based planning and actual execution.

Risk tells you what SHOULD be audited.
Capacity tells you what CAN be audited.

In this practical, step-by-step session, you will learn:
✅ How to calculate total available audit hours
✅ How to deduct leave, training, and admin time
✅ How to determine true audit capacity
✅ How to allocate hours to audits realistically
✅ How to match audits with the right skill mix
✅ Why you must include a contingency buffer
✅ How to prevent burnout, delays, and audit failure

This video is highly useful for:

CISA candidates
CIA candidates
ACCA / CPA professionals
Internal auditors
Risk professionals
Audit managers building annual audit plans
Students learning risk-based internal auditing

Planning is not paperwork — it is strategy in action.

If you want your audit plan to move from theory to execution, this video is for you.

This is part of the Complete Auditing Masterclass Series:

Basics of Auditing
Internal Audit Charter
Audit Universe
Understanding the Business
Risk-Based Internal Auditing
Annual Audit Plan
Engagement-Level Planning
Fieldwork
Audit Sampling
Reporting & Follow-Up

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