Question 19 (1 point) Listen When calculating the resources (.e. personnel hours) available to complete IA engagements on the Annual Plan, the CAE should consider all of the following except: Expected headcount, including new hires and attrition, throughout the year. 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. O A "holdback" percentage to provide flexibility to respond to management requests or emerging risks