Changing the lightbulb would be a conflict of interest for Audit. In evaluating Management's lightbulb changing practices, 2 out of 20 sampled lightbulbs were found not to have been changed in a timely manner. Additionally, 8 of the 20 sampled lightbulbs were found to have fingerprints on them, which has been shown to reduce the useful life of lightbulbs. Based upon these findings, audit concludes that the design of the lightbulb management control does not include proper guidance for implementers. Further, monitoring of troubletickets for lightbulb changes are not monitored to ensure timely resolution and issue closure.
The risk entailed with these control gaps is that insufficient lighting may lead to personal injury and financial losses to the organization.