Artificially setting things up to pass inspections or audits can backfire at times. The "pass" may lull people into sleep (apathy, laziness, lack of commitment, etc). Passed inspections or audits can cause employees to let the guards down until the likes of Norovirus sneaks up to devastate the operation.
Can anything be worse? Yes. Having a careless attitude that leads to the failing of inspections or audits is worse. Apart from the penalties (enforced or otherwise) that are associated with failing inspections and audits, operations that fail audits in spite of all that is currently known about effective food safety practices have hidden demons to deal with. Ignoring these demons is suicidal.