Auditing is always a challenge. There are horror stories from verifying inventory in a fish processing plant to counting adult toys. However, there is a new challenge in town. Auditing underwater data centers! Microsoft may soon have massive data centers undersea. Now auditors will have to know how to scuba dive! No not really, they will just have to hire someone who can send a underwater robot to check things. Or they could ask one of the data centers to be brought afloat and audit then. Anyway, it will definitely increase auditing effort, time, and cost.