A bank went out to tender for a new auditor.
They narrowed the choices to three of the Big Four, and invited them in for a final presentation.
The first audit firm did an amazing presentation.
At the end, the bank CEO said: "that was incredible. We would like to hire you but, before we do, I just need to ask one question. What is 256 divided by 4?"
Quick as a flash, the audit partner said: "64, sir."
"Thanks", said the CEO. "We'll be in touch."
The second firm were also highly professional, giving a polished presentation and handing out a beautiful leather-bound book summarising their approach at the end.
The bank CEO responded by saying: "that was a great presentation guys. We would like to hire you but, before we do, I just need to know one thing. What is 128 multiplied by 4?"
The lead audit partner quickly replied: "512, sir."
"Correct", said the CEO. "We'll be in touch soon."
The third firm surpassed themselves and gave an equally compelling presentation about why they deserved to be the bank's auditors.
At the end, the bank CEO asked the same question, but this time wanted to know what 1024 divided by 4 would be.
The lead audit partner took some time to consider his answer, and then said: "what would you like it to be, sir?"
"Congratulations", said the CEO. "You're hired!"