How-To: Resource Allocation

Allocate auditors to plan items, monitor capacity, and optimize resource utilization.

Resource Calendar

The Resource Calendar provides a visual timeline showing:

• Auditor rows — each auditor occupies a row
• Engagement blocks — color-coded by engagement type
• Availability gaps — unallocated periods shown as empty space
• Overallocation — red highlights when an auditor exceeds capacity

How to Assign Resources

1. Navigate to Planning → [Your Plan] → Resources
2. View the calendar for the plan year
3. Drag an auditor from the auditor list onto a plan item
4. Set the allocated hours for this assignment
5. The capacity bar updates automatically

Capacity Utilization

Utilization	Color	Meaning
0–60%	🟢 Green	Underutilized — can take on more work
61–80%	🟡 Amber	Optimal — good utilization
81–100%	🟠 Orange	Near capacity — limited availability
>100%	🔴 Red	Overallocated — must reassign

Resolving Overallocation

When an auditor shows >100% utilization:

1. Identify which engagements overlap
2. Options:
   • Move an engagement to a different quarter
   • Reassign to a different auditor
   • Reduce hours if the scope allows
   • Add staff — assign additional auditors to split the workload

Skill Matching

When assigning auditors, consider:

• Certifications — CPA, CIA, CISA, CISM
• Domain expertise — IT audit, financial audit, compliance
• Past experience — previous audits of similar entities
• Independence — no conflicts of interest with the auditee

Best Practices

1. Plan for 80% capacity — leave 20% buffer for ad-hoc requests and unplanned work
2. Rotate auditors — avoid assigning the same auditor to the same entity repeatedly
3. Consider learning curves — new auditors may need more hours
4. Front-load Q1 — start the year with higher capacity to build momentum

Related Documentation

• Create Annual Plan → — plan creation workflow
• Risk-Based Scoring → — prioritization algorithm