Re: Procedures matter
"Staff actively collaborate with this because they know these audits are their best chance of proving innocence if something similar happens."
Enlightened thinking, The simple, almost 100%, fact is that every new Hire will at some point leave, some amicably, some not, so be prepared.
It's also a good argument for visible security procedures. If several people are reviewing the number and type of user accounts the sudden appearance of "Dingo101" with full sysadmin rights will be spotted early.