Fourth chapter! This may be my last posting for the year 2011 as December is nearing to an end. Unfortunately, this chapter has no yiff in it. Just some plot development.
Internal Auditor 4
Today would be the day. Smith had been anticipating for this to come as soon as it could and now was the time to get into action. Throughout these few days, all he's been able to obtain were small little details and information from areas in the financial statement that he might have omission and from various employees. Some were cautious about their statement and dropping hints but others just kept anonymous. From what he could deduce, the deeper he dug into this case, the harder it was to dig himself out. The hole was too deep and with each successful revelation; it got him closer to bringing justice towards the company.
He wasn't in it for the fame and glory but for what is right and just; in the process, humiliating Shaun as well. Shaun had been planning this from the very beginning and many failed to see his true colours but once he unveiled everything, they would have known how much of a pawn they were into his business. Each bits and pieces of clues were scattered too drastically that it was hard to pinpoint the exact flaw in Shaun's plan but perhaps, his trip today to the toilet cubicle would have proved something.
Smith walked into the office and was immediately greeted with the harmonious rhapsody of calculators ticking away. It was the time of the year again and most companies would have had their accounts closed by now and each and every one of these hard working employees was trying to get it done. The tiger slowed for a moment between paces to scrutinize along the area, searching for a particular man that he met during the weekends.
Looks like he's truly gone... Smith continued searching between the seas of workers. Greg would have been out of the country by now. I pray to the gods that he's in good health and when this issue is over, he'd have a new lease of life in a new company.
The tiger approached towards his office and he had fully expected somebody to stand right in front of the door. He smiled and nodded his head, tipping his coat and the other guest did the same.
"I'm glad that you came, Richard," Smith unlocked the door and let his guest enter. He hopped right in and stood at the tiger's table, his paws were rubbing against his other at chest level and he was a little anxious at what he was about to be delivered.
Richard was Greg's working and audit partner in the engagement team and he was the marsupial that insulted him over at the pantry the other time around. He stood there with a nervous and anxious expression and he didn't know what to say. The shirt that he was wearing was beginning to sweat for quite a bit and his right large feet began to tap impatiently. Smith smiled at him sincerely and placed his coat and briefcase upon the nearest chair.
"Why have you called to meet me, Smith." The kangaroo questioned.
The tiger unbuttoned the top of his shirt and sat casually upon the sofa. "Do you know where Greg has gone to?"
"The bull? No, I don't think I know. In fact, I tried calling him over the phone yesterday for a game of bowling but he didn't pick up my call. Is he avoiding me? Did I do something wrong? Please don't tell he's angry at the ketchup stain that I spilled on him last Friday. I swear, I'll pay for the repairs!"
"Whoa whoa whoa, slow down buckaroo!" Smith laughed.
"B-Buckaroo...?" This time, Richard was more than tensed. "I-I don't get what you mean. This isn't about Greg?"
The tiger nodded briefly. "It's about Greg and let me get to the point. Your friend is out of the country. He's flown off to some place where he couldn't be found and do not ask if I know where he is. No, I do not know but he has told me significant problems that this company is going under. I'm sure you know about the problem with the accounts?"
Richard stirred for a moment; both ears fell like a child being told off about his wrong doings. "I-I don't know what you're talking about!"
"You don't need to hide it, Richard. I know all about the falsified documents and omissions. Not to mention that you've participated yourself into these rotten scheme."
At those words, the kangaroo leaned back to the tablet behind him, the known fact that the internal auditor knows about his money laundering was clearly a great shock to him. For a moment, Smith thought that he would have tried to scream and deny the fact again but instead, he started sobbing with both paws on his face. Tears streamed down his cheeks, unable to hold back any longer. It was heartbreaking to see a grown man cry in front of him but that was expected. There are either three ways that Richard could have handled this information. Brawl, break or bicker. Eventually, he chose the second option.
For a short moment, Smith sympathized with the marsupial but what he did was just wrong. Extortion of company's money was prohibited by law and general ethics would have told him that it was never a good idea. Instead, he went on to exploit investor's money. The tiger cleared his throat for a moment and Richard looked up, small droplets of tears rolled down his cheeks.
"I don't think you'll be going anywhere. The external auditors would be here to audit with their engagement team and I have a list of all who were involved. Greg was smart enough to leave early and he might be safe from harm. On the other hand, for you, I'm not too sure."
Richard stopped sobbing for a brief moment. "I-I'm going to be a-arrested...?"
"Most probably, under the code of law but I do not have the proof at the moment. However, things may change in a few hours. Richard, you may leave now. That is all that I've got to say to you." Smith nodded.
"If you have a way to avoid this calamity, please, do so. I hate to see a good man like you ending up in a hell hole."
The kangaroo looked down solemnly. He was at a loss for words but that was expected. Nothing could have changed his destiny now; nothing... With that, he dragged his feet towards the door and closed it with a soft click. Smith was alone.
He examined his watch. 10am.
"Get some breakfast and get there early. Wouldn't want anybody else to know that I'm hidden in that place," Smith chuckled to himself. "Who would have imagined getting info from a toilet cubicle? It's uncanny."
"Where are they!" Smith pressed his ears against the toilet walls.
"Fuck!" He cursed.
"Gods... please don't tell me I was duped again." He growled but wasn't about to give up. Smith had been in that place for nearly half an hour and nothing had happened yet. Nobody seemed to be in the board room and there was pin-drop silence in the area. Here he was; ears against the tiles while trying to eavesdrop on to their conversation. However, nobody has shown up yet.
The door opened! Smith jerked his head up and ears listened attentively.
Finally, somebody had entered into the board room and from the sounds of feet and rustling, mixed with slight murmurs; there were quite a few attending the meeting. Probably about six to seven and each of them talking to themselves or thinking quietly. It was a wonder how much he could hear and deduce from such a place.
"Gentleman, firstly, I'm glad that some of you could attend to this meeting." As those words came out of his mouth, Smith immediately knew that it was the CEO. Shaun was leading the group!
"Cut the crap, Shaun. We're here for the news." Another retorted.
Shaun sighed. "Yes yes, the news. First of all, I'd like you all to know that each and every one of you has gotten your share of profits, right? Well, things don't seem to be in our ways at the moment."
"Yeah, tell us something that we don't know." This time, the voice was deeper and huskier than the others. "We've had some investors and shareholders coming at us and asking about some parts in the accounts. You'd think that these stakeholders are dumb? I think not. Some are highly qualified financial controllers and they are beginning to get suspicious about the company's operation."
Smith could have sworn that the wolf growled under his breath but it was too early to make any presumptions. "Chris, yes. I know about the situation at hand and I have a few suggestions to make."
"No Shaun! Things are getting out of hand!" A paw slammed against the table. "Some of us had exercised our rights for shares within the company and some of us have yet to do so. We are putting these off because if all of us had done that, the company profit would reflect badly and we'll lose investment. But now, no, no more. I want to exercise my profits, now. I'm sick of playing your little games."
"Please, Charice. Calm down. You will exercise your shares and get your profits soon, I promise you that but for now, we need to come up with a plan of escape. The external auditing team will be here tomorrow and we can't just up and leave the company as it is. And- "
"The company will be audited tomorrow?!" A few shouted. "Why wasn't I informed of this?"
"No! This is madness!"
"You've tricked us!"
"Please! Ladies! Calm down! It's not as bad as it looks like!" Shaun was clearly calm about all of this but handling them wasn't an easy task. He knows... he had firsthand experience with them.
"How can this not be bad? Tell me!" One shouted.
"Will you please hold it together?" Again, his voice was collected and composed. "If all of you took off without valid reason, it's going to be really hard to explain to the shareholders and auditors coming in tomorrow. You will be arrested and barred from going out of the country. You can't run anywhere else besides here."
At those words, the board room went dead silence. Tension seemed to arise within each other and no one said anything else to dispute the wolf's claim. His words were true and nothing could have changed that fact. Smith knew, from his position, that none of these high ranked superiors would take the chance of running away. This gave him plenty of time to proceed forward to making claims on his part. If everything goes well, he would have the upper hand in this case. Hopefully, the auditors coming in tomorrow are independent and not hired by Shaun himself, personally.
Smith could have sworn that the deafening silence extended for another few minutes and the wolf himself broke the tension in the air. "I suggest that we stay here, for a few days and entertain the auditors as much as possible as they perform their duties. Do not act suspicious and converse about the company's trading activity, is that clear?"
Few murmured away in agreement.
"Good. Few days later..." Shaun stopped briefly, "I'll have Smith as the scapegoat. Blame it all on him."
His words gutted the tiger like a powerful punch to his belly, staggering back weakly as he leaned over to the door. Breathing got heavier and harder as he heard those words with utter disgust, with mouth panting and opened widely to gasps for air. Sweat began to trickle down his forehead as the revelation hit home. Inhaled... exhaled... his lungs quickly working double and hearts beating like an uncoordinated drum. He was about to be blamed and accused on something that he had not done! That was unacceptable!
Of all his lives working in the corporate world, working for other bosses and institution, he had never come across such devilish plan of using somebody else for their own benefit. If Shaun's evidence were true, all fingers would automatically be pointed right at him and he has nobody to back it up with. Nobody knew about his position besides the bull and kangaroo. Greg would have been half way around the globe by now and Richard did not have the guts to stand up for him. Heck, why should he anyways? He ruined the marsupial's life by changing the corporate policies, making his life harder. This could be the best payback.
Smith's thoughts reeled back and forth on the account of the wolf's words last week when he had given him a perfect blowjob. Didn't he agree to land into this scheme? From negotiations and dealings? What happened to them? Was it just a hoax to get him into trouble? Perhaps to take advantage?
Questions after questions flooded his mind. It was too fast for him to input this information but he just had to be calm about it. Despite numerous doubts lingering around, nothing stopped the process of the meeting. Smith moved forward and continued to listen attentively. Their voices were softer this time and he could barely hear what Shaun was talking about. In fact, it was turning down to a whisper. The tiger growled to himself. It was his fault that parts of their conversations were lost within the transition but luckily enough, their voices got louder. Bits and pieces from previous conversation were placed together and finally, he managed to figure the main plot of the plan.
"Keep it down and low," Shaun said. "Whatever happens, do not reveal anything."
"How are you going to get Smith?" A lady asked.
"No need to worry about that. I've got my own plans." The wolf coolly replied.
Few murmurs and the plan continued. At this point, Smith was too agitated to follow on and left the cubicle in a hurry. The door slammed open and out he came with an angry expression fuming across the room. A few employees turned around to face the tiger but he was oblivious to the attention that he had gotten. He didn't care what they thought nor cared about his wellbeing. In fact, he wanted to be alone; to fight for his own losing battle.
Richard saw the tiger storming off to his office and tried to get his attention but failed miserably when he was pushed aside. The kangaroo was knocked to the wall as he tripped against his feet due to the force. Slight grunt and he was about to retort back but the tiger was nowhere to be seen. Both paws clenched into a fist and sneered angrily at no one.
What have I done to deserve such punishment! Smith growled loudly to himself and slammed on to the table with his heavy paws. The items on the table jumped an inch while some rattled in place; few papers flew off to the edge. His anger had risen significantly and the thought of him being a sacrificial lamb made his blood boil. Another slam and he swiped the files clear off, leaving remnants of paper along its trail. This is outrageous! I've never been so humiliated in my life! And -
His train of thoughts was lost for a moment when the door opened with a slight click. Turning around angrily at the intruder, Smith was about to blast against anybody who dared crossed his path and he just got his luck. A grey pelted wolf came into the office with a broad smile, closing the door behind him. The male walked towards him and a grin was shown upon his face before standing upfront, eyeing the tiger like a predator hunting for a prey.
"What do you want, Shaun?" Smith pointed.
"Me? Oh, I want nothing..." Shaun trailed off for a moment but continued. "...okay, I lied. Yes, I want something from you."
Yeah... I know what you want. You want a ribbon to go along with it?
"What do you want... Shaun." His voice sneered at the last syllable.
Shaun stifled a guffaw. "Oh my! Somebody must have gotten off on the wrong side of bed. Aren't you perky today." He poured a glass of water from the nearest water dispenser.
"Look, I'm not in the mood for your games today. Just tell me what you want and be gone. I've got a lot of work to do before tomorrow. You do know that the auditors are coming in by then." Smith picked up the scattered file across the room, pretending to be busy.
"It's about your work, Mr. Smith. Your glorious work being in this company," the wolf smacked his lips as the last drop of water flowed down his throat. "You don't have to lie to me, Mr. Smith. I know that you were listening to our conversation few moments ago."
Smith stopped dead in his tracks, rooted to the ground but slowly came back up. "W-What are you talking about?"
"Don't play coy with me, Mr. Smith. Richard told me about your eavesdropping mission and I've got to admit, you do love that cubicle, don't you?" Shaun laughed. "Oh, you sure do love that toilet. Come on, imagine it again, how hard and wonderful Grehard used you as his own fuck toy. Cum splattered across the area like there was no tomorrow. It dripped off from the side walls and even behind you! Wow! Wasn't that enticing?"
"Shut up..." The tiger replied with both fist clenched tightly. "Shut up. Just... let it go."
"No, I won't let it go." This time, his voice turned deadly. "You listen here, Mr. Smith. The auditors are coming in tomorrow and I want you to stall them out so I could make a quick getaway. Before you know it, hey, I'm scot-free!"
Smith was about to punch and retort back but something seemed odd about his words. "What do you mean... you...? You as in... you alone?"
"By George he's got it!" He said.
"Wait! What about the rest of the directors! T-The ones that took the profits..."
"What directors? What profits?" The wolf dismissed the thought. "All I hear is only me, me and more me."
"B-But..." By now, he was a little agitated at that comment. "You're going to take their share of profits too?"
The canine smiled devilish as he walked towards the window, overlooking to the city down below. He was extremely calm and no words could have described how cold the tension was between both males. Smith was ready to punch him but something held him down. The fact that the wolf was so collected made his gut uncomfortable. "It's such a nice view from up here." His eyes gazed upon the structures of the buildings and the furs down below, pacing and walking in a hurry to wherever their destinations were. Few vehicles were honking at each other as their paths were disrupted from their daily business. This was basically a typical busy city where corporate roams freely as shareholders or investors approach them to make more money.
Rather than thinking about the case itself, it seemed that the wolf had other thoughts in mind. "It's a nice view, no?"
Smith was taken aback by his words but that didn't deter him from prying further. "This is no time for games, Shaun. What you're doing is illegal and there is still time to undo the things that you did."
"Tell me, Mr. Smith, do you like your view from your office window?" He mused for a moment. "I do like them. If I may be so bold to ask, what do you see down below?"
"I-I... Wh - "
"Answer the question, Mr. Smith."
The tiger sighed deeply, defeated by his own play. "I see cars and other furs doing their jobs. Some rushing for appointments or just plain walking around. I see kids running around unsupervised... I see street beggars... I see performers... I see - "
"Money." Shaun shot in. "I see money." He pointed a finger below. "I see a man driving a car that needs a change in oil. I see furs hungry for food. I see children wanting to buy toys. I see a beggar wanting to get spare change and I see..." He turned, with head cocked to the side, staring straight into his eyes, as if penetrating his fragile soul. "...you, wanting to get out of this situation."
A small chill ran down his spine.
"Mr. Smith... this is a corporate world and this is business. We are the main providers for these consumers down below and what more can we do but provide them with it? Well, I have needs too and in this world, money rules. It's all about money. Money talks big in here. Want a bigger house? Car? Earn some fucking money!"
"Mr. Shaun! Will you please listen to yourself!" The tiger roared loudly. "There are things that are far more important than monetary value!"
"Monetary asset! Liquidity! Derivatives! Securitized Assets! Bonds! What are they for?! To get more money!" His paws slammed down on to the table. "It's all about money and everybody wants to get a piece. Me? Why share when I can have it all? What they have is mine. What I have is mine. You? Your duty is to generate more money for me. That's what your purpose is to me. Accounting rules? What fucking rules? Why follow them when they aren't beneficial at all?"
"Because rules exist to protect stakeholders like us from evil directors like you!" Smith pushed the wolf to a wall. This time, his anger welled up to boiling point.
Shaun grabbed that paw and pushed it away. Instead of fighting back, the wolf closed in between the gap. "You're weak, Mr. Smith. Just because you are bigger and stronger than me, doesn't mean I'm intimidated by it."
"Stop this madness, Shaun. There are other means of earning money but not through stealing or money laundering. You could be imprisoned for life."
"I repeat, Mr. Smith, you shall be the one to help me." He spat.
"And what makes you think that I should?"
"Because your life hangs in a balance right about now," this time, the wolf backed off and shifted his slightly disheveled suit, smiling. "If you do not obey, believe me when I say this but you won't be seeing the day after tomorrow, ever again."
"What...?" Smith replied dumbfounded
Once again, the wolf stifled another guffaw. He always hated that laugh. It was sinister and his smile was spread open around his lips like a Cheshire cat and it wasn't amusing; not one bit. Every time he laughed like a hyena, there must be something that the tiger didn't know and it irks him in every fiber of his body that the wolf was one step ahead of him. Whatever he was planning, it was about to kill him off, literally. Shaun moved over to the entrance. "I do hope that you sleep with your eyes wide open. That... or you have eyes behind your back because if you're not careful, something might just happen. Oh, I don't know... perhaps...." He stopped. "A bullet?"
"This is blackmail!!" The auditor shouted.
"No, this is business."
Quick! Smith! Think fast! Something! Anything!
"Y-You... tch..." He looked away, defeated.
"Come now, don't be so hard on yourself," Shaun left the door and walked towards the tiger, moving in closer to cup upon his chin. "I know you can do this. I trust in your abilities."
"Don't touch me." The tiger spat and pushed the paw away.
Shaun, instead, smiled back at him. This was the final battle. He had won this round and the rest would fall like a stack of dominos. No matter what happens, he's going to live a happy life and be rich, that was his main concern. Now, with his auditor siding over, there is no way in hell that things could go wrong. The wolf placed his paw over chest and chuckled slightly. This time, with a hint of know -it-all. Once again, he was one step ahead.
"Mr. Smith, do you know how I've managed to perform such a feat?"
"No, I do not know, Shaun, how did you do it?" He replied sarcastically.
"It was easy, really," the wolf trailed off towards the tiger's desk and took the nearest book, flipping open a few pages and stopped at a particular section, "IFRS 5, also known as the International Financial Reporting Standard. This is the section on the accounting rules that I've manipulated. I'm sure by now; you'll have a clue what that meant, no?" The book was thrown towards him directly and landed softly next to his feet.
Smith growled and picked the book up, scanning through various words and laws and regulations that governs the world of accounting and business. It was mind numbing to read each and every word that was printed on to that page but within minutes, the tiger found what he was looking for. "You made all the assets to be... held for sale..."
"Ohh! Finally! You've got it! Yes, Mr. Auditor! IFRS 5! Assets being held for sale!" His laughter reverberated through the room and if he didn't know any better, this canine was tampering with his emotions. "If you've look closely, all of the company's assets are being justified as held for sale. Meaning, I have intention to sell all of these items."
"And with these items being held for sale... According to the rules, all of these assets will be exempted from law of depreciation. Which means... assets are overpriced! There is no depreciation on the wear and tear of machineries; all assets are priced as they were, as if they were new even though they've been used for several years."
"Right at the spot, champ." The canine stood as proud as he could, chest bearing up with one paw over it. "All assets are overpriced and this means that value of assets increases. Eventually, profits increase. More assets, more profits and more profits? Investors would think that the company is making a hell load so gain. In actual fact, it is running at a loss."
Smith growled and threw the book at the canine but he managed to dodge in time. "With you taking these extra profits and without them knowing! How could you!"
"Because I am who I am!" The wolf roared loudly and clawed over to the tiger's face with sheer force, staggered the male backwards. Smith winced and fell back, tripped over a stool and landed heavily on to the ground. "Because I am who I am, Mr. Smith. Because money talks to me. You will help me or suffer."
With his final words, Shaun headed for the entrance and nodded briefly before leaving. "Have a good day, Mr. Smith." And he was gone.
Smith was breathing heavily and quickly registered the words that came out of his mouth. All of them were true. It just happened right before his very eyes and did nothing to overcome this problem. Better yet, he had let it go. His paw ran across cheek and winced at the pain that the wolf gave to him. Few trickle of blood oozed off from the wound but it wasn't gashed deeply; just needed to be healed for a few days. That wasn't one of his concerns. It was the fact that his life was in danger that made him frightful. Touching over at his face once more, this time, the tiger managed to estimate how badly damaged his face was. This wound was just the beginning.
The following day was utterly despicable for the tiger. Smith had to literally drag himself out of bed to get to work and he didn't like what he was about to encounter in a few hours. Today was the day, the beginning of the apocalypse. If he didn't know any better, the company would have come crumbling down in a few days time. What would happen to all of these workers? They would be laid off and out of job for a few days, or probably months. Heck, who cares about them. Nobody, in fact. It's every man for themselves.
The tiger looked upwards from below, eyeing at the erected building that held his work place. What would his benevolence do anyways? All he did was dug a much deeper hole and there is no way in heck is he able to climb back out now. He should left it as it is and never came back for it. What happens within the directors and board should be left with their own personal desires. All he had to do was check on accounts and implement internal controls for employees. It was an easy task but no, he just had to kick himself down there into a hell hole of corporate scandal.
Smith... Why do you condone yourself to such atrocity? You should really start to think about yourself first before getting into some evil plot lined up like the back of his paw. The tiger berated with himself for a moment but sighed deeply, heading towards the elevator that brought him up.
The door opened slowly and he went inside quietly, letting off another sigh before the door started closing in.
"Whoa! Wait!" A voice cried out and the door retracted. What came in or rather, who came in was a surprise for the tiger. His eyes bulge open like dinner plates and gasped slightly to himself, covering his mouth with a paw.
Shit! It's him! It's him!!
Review! Comment! Your thoughts! I would love to know what you guys think about it. Merry Christmas! And a Happy New Year!