A typical test plan includes various elements, such as resource requirements, test completion criteria, and suspension/resumption criteria. However, the list of product risks that have not been fully mitigated is generally not included in the test plan but rather in the risk management documentation.
The test plan focuses on planning and executing tests, including resource allocation and defining criteria for test suspension and resumption.
While risk management is crucial, unmitigated risks are typically documented in risk logs or separate risk management plans.