Audits do not have to feel like interrogations, but "red flags" can still worry business owners. In this episode, Lloyd and Melissa explain what tends to draw auditor attention today, including a closer look at a company’s IT environment and internal controls. Melissa raises the common fear of being "in trouble" over a question, and Lloyd clarifies that unusual swings, like sudden revenue jumps or higher personnel costs, are usually prompts for follow-up to confirm there are no material misstatements. They also flag the "Susie" factor: relying too heavily on one trusted employee without oversight, paired with the reminder that "ignorance is not a defense" and that a strong "tone at the top" matters. Practical focus areas include stale accounts receivable and changes in gross profit margin. Their takeaway is to stay proactive with Q3 or Q4 check-ins so the 2025 audit is smoother and more collaborative in 2026.