What is a key factor that can lead to scrutiny during GPC audits?

Unclear or missing transaction documentation is a key factor that can lead to scrutiny during GPC audits because audit processes heavily rely on transparent and traceable records. When documentation lacks clarity or is not present, it raises concerns about the legitimacy, purpose, and compliance of the purchases made. Proper documentation acts as a safeguard, providing evidence that transactions are valid, authorized, and in line with regulations. In audits, the inability to verify the appropriateness of the purchases due to insufficient documentation can lead to a deeper investigation and potential consequences for the cardholder.

In contrast, while a high number of approvals, a large variety of purchased items, and timely submission of logs can each have an impact on audit outcomes, they do not inherently point to compliance issues in the same manner that documentation does. Therefore, maintaining clear and complete transaction documentation is crucial for minimizing the potential for scrutiny during an audit.