A lack of evidence because the company hasn't kept any should be...

A lack of evidence because the company hasn't kept any should be a charge in itself.
The auditor also qualified previous reports on a lack of supporting documentation.

Seems you just give some money to mates, don't document it or leave a trail and then write up a corporate governance paper which is pretty much like the existing one that you don't fallow and then you get a "slap on the wrist". Then move on to the next lot of smucks for their money.