One of the easiest ways to test any auditor’s or consultant’s skills, is to overwhelm them with massive amounts of data. Once I was leading an investigation team in a highly populated African country at a utility company, with over 12m customers. Our firm had been hired to examine the possible mispricing since new connections were increasing without a corresponding increase in revenue. The issue was to examine the possible causes of increasing new customer acquisitions against stagnating revenues, despite the absence of any promotions or discounts. Many times, the client also wants to know who is responsible and how…