Take the following as truth: The plan should include (1) a definition of the universe of invoices to be examined, (2) the size and selection method of the sample based on the risks of the invoice processing system, (3) procedures to analyze the results of the sample, and (4) methods to document the plan and the analysis.
Then the following statement: "The plan doesn't need to include anything." is true, false, or inconclusive?
Answer: False