Final answer:
The 'plan' process typically focuses on using accurate information, building risk management, simplicity, and other factors such as timelines and buy-in, but not specifically on end-to-end tracking and traceability, which is part of the execution phase. Option C
Step-by-step explanation:
The student's question pertains to the key principles of the planning process in a management or business context. The option that does not align with the key principles of planning is C) Setting up end-to-end tracking and traceability. This is because the main principles typically involve using timely and accurate information, building risk management and resilience, and aiming for simplicity in plans.
End-to-end tracking and traceability can be a part of the execution or operation phase rather than the planning phase. Planning should make the evaluation simple and doable, integrate a manageable level of complexity to account for risks, and make it understandable for those implementing the plan.
Additionally, planning should account for timelines and cause-and-effect relationships, ensure goal achievability, and garner stakeholder buy-in to the process. option C