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ISACA Certified Information Systems Auditor · Isaca
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To best guide IT management in estimating resource requirements after a business divestiture, the most useful tool is D. Records of actual time spent on projects. This provides concrete data on past project performance, allowing for more accurate forecasting of future needs. While other options like peer organization staffing benchmarks (A), HR sourcing strategy (B), and the budget forecast (C) can be helpful, they are less reliable indicators of resource needs in the context of a recent divestiture
use of realistic data
Personnel resource planning should be done in light of budget projections for the next financial year.