"Of course. He's responsible for the financial systems."
Richard looked uncomfortable.
"Victor may have difficulty explaining some of the historical adjustments."
Charles studied him.
"Then perhaps he should start preparing his explanation."
The emergency meeting was scheduled for that afternoon.
By 3:00 p.m., the executive conference room was full.
Several directors sat around the long table. The company's legal counsel, finance representatives, and members of the audit committee were also present.
Victor Hayes arrived carrying a laptop and a thick stack of printed reports.
Richard sat near Charles.
The meeting began with a review of the external request.
The legal director explained that the company had been asked to preserve relevant records and provide information about certain historical supplier transactions.
One board member frowned.
"Are we facing a formal allegation of financial misconduct?"
"We have not received a formal finding of wrongdoing," the legal director replied. "But the request is serious, and we must cooperate."
Charles took control of the discussion.
"We need to establish whether the reporting adjustments were legitimate."
Victor opened his laptop.
"The adjustments were part of an internal reconciliation process. They were made to ensure that expenses were recorded under the correct operational categories."
A director looked at him.
"Why were the categories changed repeatedly?"
"Because the structure of the business changed."
"Why were payments made to Northbridge Advisory for services that appear to have been performed at closed facilities?"
Victor paused.
"Those transactions require individual review."
The director leaned forward.
"That's not an answer."
Richard intervened.
"Some of the older records may be incomplete. We shouldn't draw conclusions before the accounting team finishes its review."
Another board member turned toward him.
"Who authorized the adjustments?"
Richard looked at the papers.
"Routine adjustments were processed through the financial systems department."
"Did you approve them?"
"I approved certain reporting instructions, as part of my responsibilities."
Charles glanced at him.
Richard continued.
"But that doesn't mean I personally reviewed every supplier payment."
The audit committee chair made a note.
"Then we need the approval records."
Victor nodded.
"We can provide them."
"All of them," the chair said. "Including archived records."
Victor hesitated.
"Some of those files are difficult to retrieve."
The chair looked directly at him.
"Then retrieve them."
The room became tense.
Charles tried to restore control.
"I think we should establish an internal review team and allow management to clarify the discrepancies."
The audit committee chair shook her head.
"Given the involvement of senior management, an internal review alone would not be appropriate."
Charles's expression tightened.
"What are you suggesting?"
"An independent investigation overseen by the audit committee."
Richard leaned forward.
"That would create unnecessary disruption."
"Unnecessary disruption?" the chair repeated. "We're discussing allegations involving potentially manipulated financial reports. The board has a responsibility to investigate."
For several seconds, nobody spoke.
Then the legal director added another point.
"We have also received information that a former operations manager may have been dismissed after raising concerns about these same transactions."
Charles looked toward Richard.
"Who?"
"Michael Torres."
Richard's expression changed almost imperceptibly.
The audit committee chair noticed.
"Mr. Morgan, are you familiar with that case?"
Richard took a moment before answering.
"He was an operations manager whose department failed to maintain accurate financial records."
"Was he dismissed after questioning supplier payments?"
"I don't recall the precise sequence."
The chair turned toward legal.
"Then that should be included in the investigation."
Charles looked increasingly uncomfortable.
"This meeting is becoming unnecessarily broad."
The chair closed her folder.
"It is becoming appropriately thorough."
Before the meeting ended, the audit committee passed a preliminary resolution.
All relevant financial and personnel records were to be preserved.
No employee involved in the review could alter, destroy, or remove relevant documents.
An independent investigative team would be appointed.
And senior executives connected to the transactions would be required to cooperate.
Richard left the room without speaking to anyone.
Victor followed him.
Outside the conference room, Richard stopped.
"You told me those records were clean."
Victor looked around before responding.
"I told you the adjustments were consistent with the system."
"That's not the same thing."
Victor lowered his voice.
"The original structure was created before either of us had full control over the department. I maintained it because I was instructed to."
Richard stared at him.
"By whom?"
Victor did not answer.
Richard stepped closer.
"Listen carefully. If this investigation reaches the original manufacturing project, we're both going to have a problem."
Victor's face had gone pale.
"Then perhaps we should stop pretending this can be solved with another reporting adjustment."
Richard looked at him in disbelief.
"Are you threatening me?"
"I'm telling you that the system is no longer under our control."
Richard walked away.
Meanwhile, Daniel received a call from Helen.
"The board has agreed to an independent investigation," she said.
Daniel stopped what he was doing.
"That's good news."
"It's progress. But don't assume the board has accepted the allegations. They'll be looking at the evidence, and the company will be protecting its legal position."
"Understood."
Helen continued.
"There's another development. The audit committee has requested that Michael's dismissal be reviewed."
Daniel felt a small sense of relief.
"That's exactly what should happen."
"Yes. But I want you to stay focused. The investigation may uncover more than any of us currently expect."
After the call, Daniel sat quietly.
For years, Sterling Tower had presented itself as an organization built on discipline, trust, and financial responsibility.
Now its own board was questioning the records that supported that image.
He looked at his father's old complaint, which lay in a protective folder on the table.
The paper had yellowed with age.
The ink had faded slightly.
But Samuel's signature remained clear.
Daniel ran his finger along the edge of the document.
His father had raised the alarm twenty-three years earlier.
The company had ignored him.
Now the same questions were being asked again, and this time they were no longer coming from one quiet employee in a crowded office.
They were coming from an independent investigation.
At Sterling Tower, Richard Morgan stood alone in his office, staring at a message from Victor.
It contained only one sentence.
"We need to discuss the original approval records before the investigators request them."
Richard read it twice.
Then he opened an old encrypted folder on his computer.
Inside were files he had not accessed in years.
One was labeled:
"MANUFACTURING EXPANSION β ORIGINAL APPROVALS."
Another carried the name:
"EXECUTIVE RECONCILIATION β CONFIDENTIAL."
Richard stared at the second file.
For the first time in many years, he wondered whether the people who had created the arrangement had left behind enough evidence to destroy everyone who had benefited from it.
He closed the folder.
But he knew the files were still there.
And sooner or later, someone would ask to see them.
The independent investigation began on a Monday morning.
A team of external auditors and legal specialists arrived at Sterling Tower shortly after nine. They were given temporary offices on the twenty-third floor, away from the main executive department.
Their instructions were clear.
Preserve all relevant records.
Review the supplier transactions.
Examine the historical accounting adjustments.
And investigate whether employees had been punished for raising concerns about financial irregularities.
The company had officially announced that it would cooperate fully.
But inside Sterling Tower, the atmosphere was anything but calm.
Employees spoke in whispers. Managers avoided certain conversations. Several people who had previously dismissed Daniel's concerns suddenly became interested in what he had discovered.
Robert Ellis, the senior analyst who had once laughed at Daniel during a departmental meeting, stood near the coffee machine with two colleagues.
"Apparently, the entire finance department is being reviewed," one of them said.
Robert shook his head.
"This is ridiculous. A few accounting discrepancies have turned into a corporate scandal."
"Do you think Daniel was right?"