This document discusses information system audit resource management and planning. It states that IS auditors must maintain their technical competence through ongoing training, as technology constantly changes. A detailed training plan should be developed based on an organization's technology and risks. Planning involves both short-term audits for the current year as well as long-term consideration of emerging risks, and future audit activities should be approved by senior management and the audit committee. Effective planning requires the auditor to understand the business, information systems, technologies, objectives, and risks to identify appropriate audit scope, objectives, and resources.