When calculating the resources (i.e. personnel hours) available to complete IA engagements on the Annual Plan, the CAE should consider all of the following except: The estimated amount of "non-project" time spent on professional development, department administration, vacations, etc. The ages and genders of audit staff, as proxies for productivity factors. A "holdback" percentage to provide flexibility to respond to management requests or emerging risks. Expected headcount, including new hires and attrition, throughout the year