Daniel nodded.
Richard turned to another page.
There was a document containing the settlement agreement.
He scanned the terms.
The company had paid Margaret a relatively small amount in exchange for her resignation and confidentiality.
He noticed another detail.
The settlement had been approved by an external legal firm.
A firm whose managing partner was now representing Whitmore Industries in several major acquisitions.
"Who negotiated this agreement?"
"Robert's office coordinated it."
Richard looked up.
"Daniel, I want every person involved in this investigation identified."
"Understood."
"And I want to know why Margaret never received a hearing."
Daniel hesitated.
"There's a note in the file."
"What note?"
He pointed to a page near the back.
A handwritten instruction had been attached to the original report.
No direct contact with subject until final settlement terms are approved.
Richard read it twice.
"Who wrote this?"
Daniel examined the handwriting.
"The initials are R.C."
Robert Collins.
Richard slowly placed the paper on the desk.
"Call an emergency meeting of the audit committee."
"Today?"
"Today."
Daniel nodded.
"Should I include Robert?"
Richard looked at him.
"Absolutely."
For the first time, his voice carried a quiet certainty.
"I want him in the room when we discover what he did."
Robert Collins arrived at Whitmore Industries at 2:15 that afternoon.
He was sixty-three years old, tall, carefully groomed, and always dressed as though he were attending an important ceremony. His silver-rimmed glasses rested perfectly on his nose, and his dark blue suit appeared untouched by the journey from his home.
He had known Richard for twenty-seven years.
They had started their careers around the same time, attended the same industry conferences, and celebrated many of the company's greatest achievements together.
Robert considered himself more than an employee.
He considered himself the person who had helped Richard become who he was.
When he entered the conference room, Richard was already seated at the head of the table.
Daniel stood beside a large screen.
Several members of the audit committee had joined remotely.
Robert smiled.
"Richard. I wasn't expecting to see you today."
Richard did not return the smile.
"Sit down, Robert."
Robert glanced at the documents on the table.
"Is something wrong?"
"That depends on how you define wrong."
Robert pulled out a chair.
Richard placed a printed document in front of him.
"Do you recognize this investigation?"
Robert looked down.
For a fraction of a second, his expression changed.
Then he smiled again.
"Of course. The Margaret Ellis matter."
"Tell me what happened."
Robert folded his hands.
"Margaret was discovered to have misappropriated company funds. We investigated the transaction, established that her credentials were used, and followed the appropriate legal procedures."
"Was she ever given an opportunity to defend herself?"
Robert blinked.
"Richard, you approved the investigation."
"I asked whether she was given a hearing."
Robert leaned back.
"The evidence was overwhelming. There was little reason to prolong the process."
Richard opened another document.
"Then perhaps you can explain why the transfer was initiated from your administrative terminal."
The room became silent.
Robert looked at the page.
"That's a technical detail. Our system used several shared terminals."
"Was your terminal one of them?"
"I don't remember."
"Then perhaps you can explain why the final investigation report identifies Margaret's workstation as the source of the transaction."
Robert adjusted his glasses.
"That was the information provided to us by the IT department."
Richard turned toward Daniel.
"Show him the access records."
Daniel pressed a button.
The screen displayed the transaction history.
The transfer had occurred at 11:47 p.m. on a Sunday.
The source terminal was identified as FIN-EXEC-04.
Robert's office.
Robert stared at the screen.
"I'd need to review the technical records."
"You had nine years to review them," Richard replied.
A committee member spoke from the conference speaker.
"Robert, did you personally authorize the investigation?"
Robert looked toward the device.
"I supervised the financial department. It was my responsibility to protect the company's assets."
"That wasn't the question," Richard said.
Robert's jaw tightened.
"Yes. I initiated the investigation."
"Why?"
"Because two million dollars had disappeared."
"And why did you identify Margaret?"
"Her credentials were used."
"Did you ever ask her to explain?"
Robert was silent.
Richard leaned forward.
"Did you ever speak to her?"
Robert looked down at the table.
"Not personally."
The answer seemed to confirm something Richard had already begun to suspect.