It was New Year’s Eve and Jim Dunn, Controller of Prairie Pipeline Co., had no plans. He rubbed his eyes as he glanced up at the clock on the wall of his office. It was almost 7:00 pm, and while this would be an early night for him, he was ready to call it quits. He had been working late hours getting ready for Prairie Pipeline Company’s annual financial statement audit, and he wanted to make sure everything was in order for tomorrow’s inventory count. Although he had met with the audit manager, Cynthia Webber, several weeks ago, he felt it was important he was at the office bright and early on inventory day.