Which of the following is NOT a reason to create auditable records in a program?

Creating auditable records in a program serves several important purposes, and one of those is to justify funding. Funding authorities often require documentation and records to ensure that financial resources are being utilized effectively and in line with specified goals or mandates. This ensures transparency and accountability in the allocation of funds.

Another essential reason for maintaining auditable records is to evaluate risk trends. By tracking data over time, organizations can identify patterns or shifts in risk factors, allowing them to implement proactive measures to mitigate potential threats or vulnerabilities within the program.

Additionally, maintaining auditable records is crucial for policy compliance during audits. Organizations must follow various regulatory requirements and internal policies, which necessitate keeping detailed records that can be reviewed during an audit process to confirm adherence to established standards.

Increasing operational costs does not serve as a valid reason for creating auditable records. In fact, the aim of having robust record-keeping practices is to enhance efficiency and reduce unnecessary expenditures. Therefore, operational costs would not be a legitimate justification for the establishment of auditable records in a program.