I've been puzzled about something I noticed the other day.
"According to the stock analysis I did for CIPFA we should have fifty-two of those DVDs from that visit. There's a lot more than that in that corner."
"Didn't you know?" asks Noreen. "When I finally got to do the invoice it turned out that half of the DVDs weren't on it. Mary's been 'going to ring the supplier to tell them about it' for weeks."
It would be just our bloody luck for the auditor to come round, pick up one of those DVDs and demand to see the order and invoice for that item.