The auditors should research he concept of "arms length transactions" this is a standard method for dealing with people having multiple roles in financial transactions. i.e. the corporation I own all of the stock in wants to give me a check for personal expenses. The way this is handled is simple. First do everything like it is separate people. Second, document everything. Third do everything by the book.

So log everything done on a production server, and don't do any development work when you're working on the production facilities. If you want be completely covered, log all of your development work as well. Dev work logs can be looser, but this will give a documentable trail of the two separate activities.

--C