Is it common for audit managers to have periods of downtime?

Audit managers are often viewed as having incredibly busy and demanding roles, especially during peak reporting times such as fiscal year-end closures or when major audits are underway. However, there may be periods where their workload is not as intense. These quieter times usually occur after the completion of major Audit cycles or towards the off-season when audits are not as frequent. During these periods, Audit managers might focus on strategic planning, process improvements, staff training, or catching up on administrative tasks that are less urgent during busier times. Nonetheless, the nature of their role typically involves constant oversight, preparation for future audits, and the need to respond to unforeseen issues, which can limit extended periods of complete downtime.