An interesting piece (in Dutch) on documentation and the requirement to prove innocence under totalitairan presumed guilt: http://www.accountant.nl/Accountant/Opinie/Meningen/Naar+de+bliksem.aspx
How true, the story. Now go apply the gist to your auditees as well! They‘re the ones under presuure, that accountants et al are only starting to feel in the past couple of years..!
And here’s another picture for your viewing pleasure: