An Internal audit plan typically includes:
- Which processes, departments, or clauses of the standard will be audited
- Timing for each of the elements to be audited
- People that need to participate in the audit of particular processes, departments, or clauses of the standard

An Internal audit plan is a different document from an Internal audit program, these two should not be confused.

Examples:
The internal audit plan specifies:
- The internal audit will be performed on November 28, 2024.
- The internal audit will start at 8 am and will be completed by 4 pm.
- You list hour by hour who will you speak to in the company.