The most common and most likely answer to this crossword clue is the 10 letter word SPOT-CHECK
I've seen this crossword clue in Financial Times
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More clues leading to the result SPOT-CHECK
Buddy explains!

The straight part
We know that "Undertake surprise audit" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case undertake surprise audit = spot-check.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does SPOT-CHECK mean?
SPOT-CHECK noun- A cursory inspection or examination or the inspection or examination of a sample of something.
- To inspect or examine briefly, or by sampling.