Nydia,
You are absolutely correct that the best measures are to create checks on the front end of the process to insure no errors occur; however, it is good idea to be prepared for the audits by keeping files in a standard and organized to insure quick and accurate review. You might want to consider doing a mini-review prior to any audits just to insure all is accurately reflected.
Best wishes in your continued online educational process.
Sincerely, Chyrl