New York City Detective Allen Gamble (Will Ferrell) is a forensic accountant who is more interested in paperwork than fieldwork. Detective Terry Hoitz (Mark Wahlberg) has been stuck working with Gamble since an embarrassing shooting. Gamble and Hoitz both admire top cops Highsmith (Samuel L. Jackson) and Danson (Dwayne Johnson), but when Gamble and Hoitz's chance to prove themselves arises, things don't go as planned.

These guys do everything that cops don't do and make a mess of everything. Which is what makes this movie a really good comedy. Mark Wahlberg is always funny in his own way. Just knowing he's doing a movie makes you want to giggle a little bit imagining how he's going to act and the movie is going to be funny.