ISO 27001 Internal Auditor Course Question

In Module 7 Audit Findings, the quiz asks to the student to select which finding is an observation with the correct answer nominated as “The procedure for internal audit can be improved by adding an audit plan”.  I would argue that this is a non-conformity as ISO27001-2022 cl 9.2.2 requires the organisation to plan, establish, implement and maintain an audit programme(s), including the frequency, methods, responsibilities, planning requirements and reporting.  If an audit plan is not available at the time of the audit, is this an matter of noncompliance with the part of the standard?

I’d appreciate your thoughts and any clarification that you might be able to provide.