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Case File · Audit · No. 049
Audit #049Mastermind

The Requisition File of Kowalski Foundry Supply

Kowalski Foundry Supply Co., a mid-size auto-parts materials supplier operating out of a plant on East Jefferson Avenue, Detroit, Michigan, USA, autumn 1953Filed by: Requisition Clerk Raymond Hruby

Document under review

Foundry materials requisition

Kowalski Foundry Supply Co. submits monthly foundry materials requisitions to the plant comptroller so that raw-material usage can be reconciled against warehouse receipts and supplier invoices before payment is authorised. For October 1953, clerk Raymond Hruby has filed a requisition covering six line items drawn from the main warehouse. The comptroller has flagged the filing for audit after a routine cross-check suggested that at least one line may not match the physical records on hand. You must determine which line is discrepant and which reference record exposes it.

The rules

  1. The document under review has six numbered lines. Each makes a claim.
  2. Four cross-reference records sit alongside. Each is verified.
  3. Five lines square against the records. One does not. Find the line that fails, and name the record that exposes it.
  4. One submission. You can’t change your finding.
Begin the audit