I agree and if he hosnestly says "I can't get to right now it because the guy in charge of it isn't here," his balls will not be put in compromise position. I have heard someone giving an arm and a leg for a loved one, but internal auditing is a different thing.
Simply put, the controls needed for the retreival of records must not be a person dependent. It is good to have next line authority and responsibility built such that this situation does not come up in any actual record requirement situation. The audit also has to check on this aspect and suggest if a deviation is noticed. If this is systamatic in nature, a NC is warrented. Else a better practice must be evolved which is common across the organization.
For balls or otherwise, still honesty is the best policy. This provides for easy and proper correction.
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