An audit plan is a programme which identifies which departments, functions or projects will be examined on which days and with respect to which aspects of the standard. If several auditors are to be involved, then the allocation of their time needs to be planned. The Auditee needs to know when staff are likely to be required. If there are several locations to visit, the travel arrangements need to be optimised. The audit plan has to ensure that all relevant aspects of the organisation are adequately covered.