The auditor is there to help your company comply with reasonable rules. It is unethical, and depending on what is being audited for may put the company in serious legal jeopardy, to deliberately make their job more difficult.
This is an incompetent manager. On a TV show, where reality is optional and the authors can guarantee the idiot isn't caught, it may work. Real life doesn't work that way.
If you can't pass an audit without cheating, you have not been doing your job. If you cheat, you are begging not just to be demoted but to be fired. If you get the company sued, expect them to share the pain.
The zerothzeroeth commandment applies here: Don't Be Stupid.
