Banking. But there was a standard policy, regardless of department - HR, Operations, Technology, Sales, everything. What was important was the scope. I may h

Banking. But there was a standard policy, regardless of department - HR, Operations, Technology, Sales, everything. What was important was the scope. I may have read the article wrongly, however. On second reading, it seems audit in the sense of check. Not audit as I assumed on an institutional level. In this case, certainly not everything is checked. Tires are kicked in the first couple of days, and if something seems like it has a leak, an extremely deep dive will be taken, for example checking thousands of records by hand (well, probably in Excel) looking for something missed - a signature, a verifier, etc. Non-cooperation results in the audit being extended in time until the auditor is satisfied with their findings.