Middle-aged ex-professional wrestler Bob Boyle turns in his spandex trunks to study at the Defense Contract Institute at Memphis State University to become an auditor for the U.S. government.
Graduating at the top of his class with a C+ average, Boyle meets James Courtland, the auditor Boyle will be working under during his probationary period on the job.
As far as Courtland is concerned, Boyle is a poster boy for failure. Courtland frequently reminds Boyle that everything he does as an auditor-in-training is subject to Courtland's scrutiny.
The first few audit meetings taken by the poorly matched partners prove uneventful until the pair visits Spartan Weapons Plant in Orlando where Boyle encounters Calvin Welch, a scientist claiming irregularities at Spartan place the country's national security at risk.
Something tells Boyle that Welch is on the level, so he arranges to meet the scientist later that night to learn more. Courtland agrees to accompany Boyle to the after-hours rendezvous with Welch.
Arriving after midnight at a local restaurant, Welch is a no show, but the eatery's back door is open...unusual because there isn't any burglar alarm.
Courtland and Boyle enter the darkened restaurant and discover Welch's body stuffed inside an upright glass rotisserie.
The burglar alarm goes off. Courtland and Boyle flee the scene, only to be stopped by a police car responding to the alarm.
Officer Jessup recognizes Boyle as someone he's seen before and immediately becomes suspicious until he realizes he's facing his boyhood wrestling hero, Texas Tom.
With his instincts telling him there's no way good old Texas Tom could ever be involved in a burglary, Officer Jessup sends the auditors on their way.
Back at their hotel, three hit men try to kill them. Boyle is more than capable of dealing with them and the night's body count quickly climbs to four.
From that point on, Courtland and Boyle are on the run, accused of murdering Welch and the three killers, identified as Spartan employees merely doing their job when Boyle and Courtland murdered them.
Their backs against the wall, Boyle turns to the toughest wrestler in the history of the sport for help...little person extraordinaire, Mean Mighty Joe Nelson.
With Mean Mighty Joe on board, the three men visit Spartan Weapons to find an army of trouble waiting for them, and the future of national security hanging in the balance.
In a rousing finish, Courtland and Boyle succeed in thwarting Spartan's plans for auctioning off national defense secrets and clearing their names, thanks in no small part to Mean Mighty Joe.
In the end, Courtland and Boyle save the country and earn a $45 bonus on their next pay check. Oh yeah, and Boyle's still on probation.