It's about an embezzler, Peter Ustinov, who infiltrates a British company, Texa-Conn or something like that, posing as a computer whiz and security expert. He secretly learns to hack into the computer, while gathering the admiration of his boss, Karl Malden, the enmity of his office rival, Bob Newhart, and the love of his inept secretary, Maggie Smith.
Some of the business details were a little murky to these non-business-oriented eyes but they're believable enough and I got the general idea. Ustinov, the peculating Peter, establishes phony businesses in Paris, Rome, and Stuttgart, and uses Texa-Conn's computer to send all kinds of money to these ersatz establishments. The overseas companies, of course, consist of nothing more than himself, Ustinov, and the addresses are an abandoned artist's loft in Paris, a barber shop in Rome, and a bakery in Germany. He simply visits them to collect the checks he's sent himself.
I didn't think I'd like it for the first few minutes because it seemed rather on the slow side. I was expecting something with a faster tempo and more outrage, along the lines of "The Pink Panther" or "The Lavender Hill Gang." But this film insinuates itself into your good graces as you come to appreciate the understated humor in the plot, the characterizations, and the dialog.
Probably it would be a bad idea to give away too many of the relatively subtle gags but here are some examples of the more noticeable.
Ustinov to Secretary Smith: "Let me have the assets of these companies." Smith: "Assets? What are they?" Ustinov: "Little female donkeys." Now, nothing is made of this little exchange. There's a quick cut and no delay for any laughter, which is appropriate because one's reaction is more likely to be a smile than a laugh.
Ustinov searches out that crummy loft in Paris. It's covered with cobwebs. Bricks are strewn around and a couple of the former occupant's paintings have been left behind. The landlord doesn't speak English and Ustinov knows no French. Ustinov points to a child-like painting of a nude woman and chuckles, "Ah. A fam fye-tal, eh?" Landlord chuckles too, replies: "Vous le prenez pour une anee?" Ustinov: "Oh -- ANNIE, so that's her name!" Landlord: "Oui?" Ustinov: "Entente cordiale!" (Mes amis, if I got those genders wrong, je m'excuse.) Bob Newhart as Willard Gnatpole (!) has the hots for Maggie Smith and is supposed to be driving her home but tells her he's taking "the scenic route." There is an immediate sequence of suggestive traffic signs. "Caution." "Lay-By." "Give Way." "Yield." Ending with the imperious "STOP/CHILDREN." There's another montage when Ustinov's scheme is about to be discovered by the board of directors -- blurry rooftops, police cars, a farewell embrace from Maggie, ending with a sign: PRISON, Wormwood Scrubs.
Well, maybe one more. I still can't get over Malden as the boss, declaring decisively, "I never agonize over decisions," then gulping a handful of pills and washing them down with a glass of water.
The acting is unarguably fine. It's Bob Newhart's best role, for instance. Not that he had that many, and not that his range wasn't limited, but he's perfect in this part. The musical score by Laurie Johnson obviously had a good deal of effort put into it. She seems to have written a brief concerto for flute. Ustinov's passion is music and his overseas establishments are headed by false names like Claude Debussy and Giacconino Rossini. Stuttgart's phony president is somebody named Schmidt, and he's an anomalous clinker. Maggi Smith is pretty, sexy, bourgeois, and turns out to be not nearly so dumb as she seems.
Delightful, in its own quiet way, but don't expect comic fireworks.

Whether you want to spend nearly 2 hours of your life watching this depends how you like your horror movies. If you like them so god damn awful they're hysterical, watch away. Jigsaw is without a doubt the worst movie i've seen in my life (and i've seen 'Long Time Dead'), and i say this as a fan of the low-budget horror/gore genre and having seen a good few to compare it to. I'm not even going to go into the specifics of what makes this movie was bad as it is, the only good thing about it is it's so so terrible it's one of the funniest things i've seen in years. If you can find this to rent cheap it's definitely worth watching, if you were involved in making it - shame on you. :o) IMDb need to introduce a 0/10 ranking especially for this movie, it thoroughly deserves it.