Escape Room Game
EARMA Conference · May 7th, 2026
Auditing Workshop

How to Escape the Auditor

Solve five challenges to assemble the secret passcode. Each problem holds one piece of the key. Work as a team, read the clues carefully, and unlock your reward.

01
Money, Money, Money
Eligibility criteria have been scrambled. Can you unscramble them?
Key piece: 1st character
02
Where Have All the Hours Gone?
Dr. Grant kept hourly timesheets — but costs must be calculated per day.
Key piece: 2nd character
03
Dr Grant's Fun with Flags
Somebody messed up the report template. Which EU emblem is correct?
Key piece: 3rd character
04
Follow the Yellow Brick Road
The rules of subcontracting seem as mysterious as the Wizard of Oz.
Key piece: 4th character
05
Know Your Articles!
Lawyer or research manager? A bit of both — time to find those articles.
Key piece: 5th character
🔐
Unlock Your Reward
Assemble the five key pieces and enter the passcode to claim your certificate.
Enter passcode →
01

Introduction

We are currently preparing the documentation for an audit and are facing several problems. One of which is that we misplaced our master code to unlock the audit-vault. Will you help us find the code?

The Challenge

For costs to be reimbursable, they must meet several eligibility criteria. Unfortunately, we've jumbled up the letters of these criteria and are a bit stuck. Can you help us?

  • 1.L · U · A · T · C · A
  • 2.O · P · D · E · I · R
  • 3.E · N · S · S · A · C · E · R · Y
  • 4.E · C · O · R · D · E · D · R
  • 5.B · O · E · E · R · N · A · A · S · L
  • 6.E · C · O · S · I · A · T · E · S · S
  • 7.P · L · Y · C · O · M

Your Task

Put the letters in the correct order to reveal the seven eligibility criteria. The first letter of the third word is the first part of your code.

02

Introduction

Dr. Grant has worked diligently for their Horizon Europe Project HEP. They even kept detailed time sheets on an hourly basis! Now we just noticed that the costs should be calculated based on a daily rate. Can you help us redo the calculation?

The Challenge

Dr. Grant has a gross annual salary of €64,500. This includes an annual bonus of €4,500.

According to the Annotated Grant Agreement (AGA) for Horizon Europe, we use a fixed divisor for the days to calculate the daily rate (day equivalent).

💡 The fixed divisor under the Horizon Europe AGA is 215 days per year.

Your Task

Calculate the daily rate for Dr. Grant.

Or — roll the dice! 🎲

The second digit of the solution number is the second part of your code.

03

Introduction

Oh no — not again! Somebody messed up our report template and now the European flag is all wrong! But which one is correct?

The Challenge

Dr. Grant has to publish a report on the HEP project. To receive funding, the EU emblem must be correctly placed and the disclaimer must be accurate. Which of the four images below is correct according to AGA Art. 17?

Image A — EU flag only, no text
Image A
Image B — EU flag with Funded by the European Union text
Image B
Image C — Rainbow flag with EU stars
Image C
Image D — EU flag with small text on dark background
Image D

Your Task

Find the correct emblem. The letter allocated to the correct image is the third part of your code.

04

Introduction

We're not off to see the Wizard of Oz, but the rules of subcontracting seem just as mysterious. May we or may we not use subcontracting in our HEP project?

The Challenge

True or false — which way leads to success? Follow the decision tree below, choosing the correct path at each junction.

Subcontracting decision tree with true/false paths leading to four possible outcomes: Disallowance, Audit Failure, Eligible, or Bankruptcy

Your Task

Follow the blue path, turning the right corners. The fourth letter of the correct solution word is the fourth part of your code.

05

Introduction

Lawyer or research manager? A bit of both, that's how it seems sometimes, when reading the AGA becomes a favourite pastime to ensure RRI and compliance.

The Challenge

Find the articles governing the following areas in the Horizon Europe Annotated Grant Agreement (AGA):

  1. Article No. for "Conflict of Interest"
  2. Article No. for "Confidentiality"
  3. Article No. for "Ethics"

Your Task

Add up the three article numbers. The second digit of the resulting sum is the fifth and final part of your code.

📋

Problem 1 — Money, Money, Money

The seven eligibility criteria are: ACTUAL · PERIOD · NECESSARY · RECORDED · REASONABLE · ASSOCIATES · COMPLY

The third word is NECESSARY. Its first letter is N — the 1st character of the passcode.

Note: Items 5, 6, and 7 had minor typos in the original source; the corrected letter sets are shown in the problem.

Problem 2 — Where Have All the Hours Gone?

The full gross annual salary including the bonus (€64,500) is divided by the fixed AGA divisor of 215 days: €64,500 ÷ 215 = €300.00.

The second digit of 300 is 0 — the 2nd character of the passcode.

Problem 3 — Dr Grant's Fun with Flags

Image B is correct. AGA Art. 17 requires the standard EU flag (blue background, 12 yellow stars) accompanied by the mandatory text "Funded by the European Union" in the correct format.

A — flag only, missing mandatory text. C — wrong flag (rainbow). D — non-standard text formatting.

The letter B is the 3rd character of the passcode.

Problem 4 — Follow the Yellow Brick Road

Correct path through the decision tree: TRUE (subcontracts may be used) → FALSE (no profit margin allowed) → FALSE (best value for money does matter) → Solution: ELIGIBLE.

The fourth letter of ELIGIBLE is E(1) L(2) I(3) G(4) — the 4th character of the passcode.

Problem 5 — Know Your Articles!

Art. 12 (Conflict of Interest) + Art. 13 (Confidentiality and Security) + Art. 14 (Ethics and Values) = 39.

The second digit of 39 is 9 — the 5th and final character of the passcode.

Full Passcode

N 0 B G 9

Debrief Discussion Points

  • What surprised you most about the eligibility criteria for costs?
  • Why does the AGA use 215 days rather than 365 or 260 working days?
  • What are the practical consequences of using the wrong EU emblem in project reporting?
  • When is subcontracting genuinely eligible — and what are the key conditions?
  • Why are Conflict of Interest, Confidentiality, and Ethics placed so prominently (Arts. 12–14) in the grant agreement?
🔐

Enter Your Passcode

Assemble the five key pieces you found across the challenges and enter them below to unlock your reward.