Makes sense. I've been in these audit meetings. If the auditors don't ask the right questions large parts of systems can be missed. As an operator if you open your mouth and explain it you could double the scope, which I always got the feeling was disincentivized.
(Audit was by Ernst & Young, one of the "Big 4" accounting firms.)
IANAMBA (not an MBA) ...but my understanding was that "Never Ask Tough Questions", "Always Certify Propriety & Compliance", "Fast", and "Cheap" were the Big 4 reasons why ~all large businesses get low-bid audits from major accounting firms.
