Linux auditing checklist, documents

["urandom character special device" <urandomdev () gmail com>]

I am Linux System Administrator at a telecom provider. Our customer
inform us to send soon independent security auditors to have a look at
our Linux systems. They will have a root password and make an in deep
analysis of the systems.

I wish to prepare. What "commands" and "config files" they will look?
Are there Linux Security Guidelines? They wont use automated tools.

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