Master record does not exist

What causes this issue?

You have attempted to call up a master record for processing that does
not exist yet in the system.

How to fix this error?

INCLUDE NA_EINGABE_PRUEFEN
INCLUDE NA_EINGABE_FALSCH
If your entry is correct, you first need to create the master record in
the system.

Error message extract from SAP system. Copyright SAP SE.