Exception queues grow for good reasons: partner outages, customer corrections, cut-off mismatches. When auditors ask for “everything open,” ops managers reasonably push back.
A better pattern is stratified sampling. Separate aged items from same-day noise. Pull a handful of high-value breaks and a larger set of routine ones. Agree the period in writing so nobody re-opens last quarter’s war stories.
Document why an item stayed open — partner delay, missing advice, customer non-response — in the same language your team already uses in tickets. Invented taxonomy for the audit creates double work and muddy findings.
Share the sample list early enough that people can attach evidence without staying late. Audits that respect the floor tend to get clearer answers.