Imagine you are a detective arriving at a crime scene. You don’t immediately dust for fingerprints in every corner. First, you stand back and look for patterns — a broken window, footprints that don’t match, a chair out of place. Only then do you zoom in. Auditors do something similar early in every engagement. They use numbers to spot unusual patterns, and they gather the whole team to imagine how things could go wrong. That is what this chapter is about.