What might be the result of auditing too many records?

Auditing too many records can lead to a situation where productivity is compromised without yielding significantly more effective outcomes. When auditors are overloaded with records to review, the sheer volume can dilute their focus and the quality of their findings may suffer. Instead of conducting thorough, detailed audits on a manageable number of records, auditors may rush through their reviews or miss critical details.

This scenario demonstrates the principle of diminishing returns; as the number of records increases beyond an optimal point, the time spent per record decreases, which can ultimately lead to less accurate and insightful auditing results. Therefore, the claim that it could hurt productivity and isn't any more effective accurately reflects the reality that efficient auditing requires a balance between quantity and quality.