When Evelyn Carter arrived at the forty-third floor of Sterling & Pierce Financial Consulting, she noticed that the room was already half empty.
She was seated in her glass walled area of the forensic auditing department, the light from three monitors barely dancing in her eyes. As the rest of the office was packing up, Evelyn continued to work, scroll through financial data related to the Blackwood Holdings – Kessler Technologies merger.
Someone came to her desk in the office with his bag and slowed down because she was still working at her desk. He pulled up to her and frowned at the screen strewn with numbers.
Ethan Brooks placed a disposable coffee cup on the edge of her desk, "You're still working on that merger file," he said. His demeanor was both worried and familiar, as though he already knew the answer before asking.
Evelyn didn't turn away from the screen. She swam from one spreadsheet to another, making comparisons row by row. “It's just that something doesn't fit,” she said in a calm manner. “The official report indicates a clean capital movement, but the underlying capital transfers are not.”
Ethan moved a chair up next to her, sitting down without permission and studying the data. His face contracted after a few seconds. “It's a lot of motion for one merger, “he whispered. “Where will it be going?”
Evelyn scrolled to the tabs, where there were multiple offshore accounts and shell companies. That's what I am trying to track.” she explained. “It goes through at least twelve different entities and through several jurisdictions and it vanishes.”
Ethan rubbed his forehead, as if he already felt sorry for having had the discussion. “Perhaps you'd better not go over this, would you, before it gets out of hand like an audit? Blackwood Holdings isn't your typical client.”
Eventually, Evelyn turned toward him a bit. Her expression was calm, but her voice was serious. She responded, “Fraud is fraud, irrespective of who does it.If I ignore it, then I am not different from those who made it.“
Ethan looked at her for a second and then replied. “You are making this seem personal,” he said quietly.
Evelyn didn't respond right away. Her eyes darted over to the corner of her desk where a photograph was framed, partially obscured by papers. It presented her father at a business meeting years back, and at a smile she didn't recognize anymore.
She shut the file and leaned back a bit. “It was personal already a long time ago,” she said.
Ethan was about to say something when a beep rang.
Evelyn picked up her cell phone and read the message. She looked slightly puzzled as she read it.
Standing up, she said, “Management wants to see me.”
Ethan frowned. “Now?”
Evelyn nodded once. “Immediately.”
She didn't hesitate to walk through the glass partitions of the office to the executive part. As she went up to the upper floor, the atmosphere changed. People's voices dropped, their eyes averted as she walked by.
She knocked on the door of Richard Calloway, Senior Managing Director of the firm, and went inside.
Calloway was at a large desk, looking out over the city. He was not as relaxed as he was normally. He pointed to the seat across from him, but didn't say anything immediately.
Evelyn took a seat and put her folder on her lap.
Calloway studied her for several seconds, before speaking. “Your initial results,” he said carefully, “I have looked at them.”
Evelyn didn't hesitate. “If you’re saying what i think you’ll say, then you already know what I'm going to say.”
Slowly Calloway took a deep breath and leaned forward. “You have to know the reality of what you're going through,” he said. “This is not a mere financial deal, it is about strong players.”
Evelyn remained still. “That doesn't affect the data,” she said.
He picked up a folder on his desk and slid it towards her. “It can be explained why there is a discrepancy,” he said. “They have been internally reviewed.”
Evelyn opened the folder and scanned the documents. As she continued reading the rationales, her expression became more serious. Every explanation was an attempt to justify the loss of billions of dollars on a restructuring of administration and accounting, but none was consistent with the actual flow of transactions that she had identified.
“These explanations don't cover the entire movement,” she said firmly, closing the folder.
Calloway's jaw clenched a little. “They are a sufficient number to warrant action,” he answered.
Evelyn glared at him. “That's not the way forensic auditing is done,” she said. The money has to be traced, not justified, if it is missing.”
Calloway rubbed his temples for a moment before speaking again. His voice lowered. “In this business, Evelyn, sometimes discretion is more important than exposure.”
Her face showed no reaction. “No,” she said, “that's not discretion.” “That is concealment.”
There was a long pause.
Calloway's expression of frustration and concern was reflected in her posture when she leaned back a little and studied her. “You're talented,” he said. That's why I'm asking you to think about how far you go with this.”
Evelyn picked up her folder. I have seen people lose their lives because they were silent when they needed to be truthful,” she said. I don't make that decision.
Calloway did not immediately return a call. He finally spoke, his voice softer. “It's what your father said once,” he said.
Evelyn froze for a second, but that was short-lived as she returned to a controlled expression. “So you are aware of why I will not alter my report,” she said.
She rose and left the office before they could talk any further.
When Ethan returned to his desk, he saw her face.
“They attempted to dissuade you,” he said.
“They did not succeed,” Evelyn said as she created a new document.
Ethan was watching her intently. “You will still be required to submit it.”
Evelyn didn't lift her gaze. “It's done, I'm done with it,” she said. “It only has to be sent.”
She polished the report for an hour. All figures were checked again. Every anomaly documented. Every transaction mapped. The end result was inevitable.
Fraud was on a grand scale.
The office was almost vacant by the end of the last section. There were only a few lights left on in other corners of the floor.
Evelyn made the final summary and checked it again before putting it into the official submission system.
Ethan watched silently as she worked. “After you send it, there's nothing that can be done about it,” he stated.
Evelyn took a breath, her finger hovering over the submit button. “There never was,” she replied.
She pressed send.
The file was lost in the system.
Then, a moment later, there was confirmation on the screen.
Submitted.
Ethan exhaled slowly. “You just pushed something that you can't touch now.”
Evelyn shut her computer. “If the system is going to fail due to truth, it already failed,” she said.
She packed up her belongings and headed home.
As she came out onto the streets, they were just as crowded as usual. The road was wet and glistening with the light of the traffic lights. Individuals rushed around, oblivious to what was going on around them. There was no sign of a change in anything about the city.
But Evelyn felt it.
Some sort of unease she couldn't account for.
After an hour, she got to her apartment building. There was no one in the lobby and the doorman was courteous as she walked. She went to her floor without hesitation, on the elevator.
She stopped for a moment at the door to her apartment before unlocking it.
She froze when she walked in.
At first sight, nothing seemed amiss. All were dark. The furniture was all set up. There was no noise inside.
Something was amiss, though.
Slowly, Evelyn shut the door behind her and walked deeper into the house. Her eyes went over each room of the apartment.
No signs of forced entry.
No damage.
No disturbance.
However, she was still a sharp shooter.
She went towards the dining room.
It was at that moment that she spotted it.
There was one black rose in the middle of the table.
Evelyn paused and halted her walk.
Her eyes turned away from the flower to the object next to it.
A stack of papers.
She was getting closer, and her breathing became slow.
She knew the best page right away.
It was her report.
Her anonymous paper she had just written less than two hours ago.
She was about to pick it up and her hand hovered above it.
The first page was intact.
Then she saw the writing.
It was written in bold, black ink with five words across it.
“You should have stayed quiet.”