But the audit team discovered that most of those services had never been delivered.
Instead, money had moved through several companies before reaching private accounts.
One of those accounts belonged to a company registered under Daniel's brother's name.
Richard stared at the report.
"How much?"
The forensic accountant answered.
"Approximately twelve million dollars across eighteen months. We are still tracing additional transfers."
Richard leaned back.
"Good heavens."
Michael stood beside the window.
"I suspected something like this, but I didn't realize the network was so extensive."
Arthur looked at the documents.
"Where is Vanessa now?"
"She has not responded to our legal team's requests," Michael replied.
Richard immediately contacted the company's lawyers.
They recommended preserving all electronic records and referring the matter to the appropriate authorities.
Meanwhile, Daniel was no longer answering calls from his colleagues.
His office had been secured.
His company laptop had been collected.
His access cards had been deactivated.
But he was not finished.
He contacted Vanessa that evening.
"We need to talk."
Her voice sounded cold.
"There is nothing to discuss."
"Everything is falling apart."
"That is your problem."
Daniel clenched his jaw.
"You told me the transfers were protected."
"They were protected as long as nobody examined them."
"Richard has ordered a forensic audit."
There was a long silence.
Then Vanessa spoke.
"Do not call me again."
"You're involved in this too!"
"Prove it."
She ended the call.
Daniel stared at his phone.
For the first time, he realized that the woman he had trusted was prepared to abandon him.
He had believed they were partners.
Now he understood that he might simply have been useful.
Across the city, Vanessa sat in her expensive apartment, carefully reviewing a collection of documents.
She had already arranged to leave the country.
But before she could make her final arrangements, another call arrived.
It was from an unknown number.
She answered.
"Hello?"
A man's voice spoke.
"Ms. Reed, this is the legal department of Whitmore Development Group. We need to discuss several transactions involving your company."
Vanessa froze.
"Please send your questions in writing."
"We have already sent a formal notice."
She ended the call.
Then she looked toward the suitcase beside her bedroom door.
For the first time, she felt that the walls were closing in.
The truth was no longer something she could control.
A week later, Arthur received an unexpected visitor.
It was a young woman named Emily Harris.
She was twenty-six years old and worked as an administrative assistant in Daniel's department.
Arthur had never met her before.
She stood outside his apartment holding a small envelope.
"Mr. Bennett?"
"Yes?"
"My name is Emily. I worked with Mr. Whitmore."
Arthur invited her inside.
She looked nervous.
"Thank you for seeing me."
"Please sit down."
Emily sat at the edge of the chair.
"I heard about what happened at the restaurant."
Arthur nodded.
"I see."
"I also know about the investigation."
Arthur waited.
Emily opened the envelope and removed several printed emails.
"I think these may help."
Arthur examined them.
They contained internal instructions from Daniel's office.
Some messages requested that employees modify project descriptions.
Others instructed accounting staff to delay reporting certain expenses.
One email was particularly troubling.
It instructed employees to classify payments for nonexistent services as preliminary development expenses.
Arthur looked up.
"Why are you giving me these?"
Emily lowered her eyes.
"Because I was afraid."
Arthur said nothing.
She continued.
"My mother worked as a cleaner for more than twenty years. My father died when I was young. I supported my younger brother through school. This job was important to me."
Her voice trembled.
"When I first noticed the irregularities, I asked questions. Daniel told me I was too inexperienced to understand business operations."
She wiped her eyes.
"Then he warned me that my contract might not be renewed if I continued investigating."
Arthur placed the documents on the table.
"Did you report this to anyone?"
"I tried. But the reports never reached the board."
"Why not?"
"Because they were redirected through Daniel's office."
Arthur studied her carefully.
"Are you willing to speak to the investigators?"
Emily hesitated.
"I am afraid of losing my job."
Arthur nodded.
"That is understandable."
He leaned forward.
"But you must decide whether remaining silent is worth the burden of knowing what happened."
Emily looked down.
Arthur continued.
"Doing the right thing is not always easy. Sometimes it costs us comfort. Sometimes it costs us opportunities. But silence can cost us something even more important."
"What is that?"
"Our ability to respect ourselves."
Emily began to cry.
For several minutes, Arthur allowed her to sit quietly.
Then he handed her a glass of water.
"You don't have to decide everything today. But whatever you choose, make sure it is a decision you can live with."