Quality Control

Hi,

I am working on a quality control audit and I would like to get your opinions on something. We have an employee in our Lending Department that does quality control. She does not QC all loans, there are too many. She does a sample of 20% each month. She is also the "backup" for funding indirect loans. She said she does not QC any loans that she funds.

I think there should be a separation of duties. What do you think? Am I overthinking this since we do not QC 100% of our loans?

Thanks