An auditor's job is often to check if you're doing what an external standard says you should be doing (SOC 2 => AICPA trust principles; FedRAMP => NIST 800-53, etc.).
Unfortunately, these external standards may be written vaguely and while you may have policies that define X as Y, the auditor doesn't have to accept your answers. For example, when PCI requirement 5 says "Deploy anti-virus software on all systems commonly affected by malicious software (particularly personal computers and servers).", your policy may say "antivirus is not required inside containers that run on platforms like GKE, as these are not commonly affected by malicious software." It's very likely you'll have a discussion about your interpretation of that requirement.