He called Thomas.
“Where did the $4.7 million adjustment come from?”
Thomas answered quickly.
“Tax restructuring.”
“Which firm handled it?”
“Several.”
“Names?”
A pause.
“Daniel, it's complicated.”
“I asked for names.”
Thomas sighed.
“I'll send you the documentation.”
He never did.
Three weeks later, another strange number appeared.
$2.1 million.
Then another.
$3.8 million.
All labeled as consulting expenses.
All approved electronically under Daniel's authorization.
Daniel knew he hadn't approved them.
He told Thomas.
Thomas laughed.
“You probably forgot.”
Daniel didn't laugh.
“I don't forget seven million dollars.”
Thomas became serious.
“Then someone is using your credentials.”
“That's what I'm thinking.”
“Maybe you should change your password.”
“I already did.”
Thomas looked at him for several seconds.
Then he said:
“We'll figure it out.”
Daniel believed him.
That was his mistake.
The Night Everything Changed
Three months before the trial, Daniel received a phone call at 2:13 in the morning.
His phone rang beside his bed.
He almost ignored it.
Then he saw the number.
Morgan Steel security.
He answered.
“Hello?”
“Mr. Morgan?”
“Yes.”
“This is Officer Harris.”
Daniel sat up.
“What happened?”
“There was a break-in at the main office.”
Daniel immediately got dressed.
When he arrived, police cars surrounded the building.
Glass covered the floor near the finance department.
But nothing appeared to be missing.
Computers were still there.
Cash was untouched.
The safe was locked.
Daniel walked toward the security officer.
“What was taken?”
“We're still checking.”
“Was anyone hurt?”
“No.”
“Then why does this look like someone broke in?”
The officer didn't answer.
Daniel walked into the finance department.
One desk had been destroyed.
Thomas Reed's desk.
Daniel stared at it.
“Where's Thomas?”
“He isn't here.”
Daniel called him.
No answer.
He called again.
Nothing.
Then his phone rang.
It was Thomas.
“Daniel?”
“Where are you?”
“I’m home.”
“Why?”
“I got sick.”
Daniel looked at the destroyed office.
“Your desk was broken into.”
Thomas was silent.
“What happened?” Daniel asked.
“I don't know.”
“You should come here.”
“I can't.”
“Thomas.”
“I said I can't.”
The call ended.
Daniel stared at the phone.
Something was wrong.
Very wrong.
The next morning, federal investigators arrived.
They asked Daniel questions.
Then they asked him to sit down.
One investigator placed a folder on the table.
“Mr. Morgan, we're investigating unauthorized transfers from Morgan Steel.”
Daniel nodded.
“I know.”
The investigator opened the folder.
“We're not sure you understand the seriousness.”
“I do.”
“Approximately twenty-three million dollars was transferred over the past eighteen months.”
Daniel stared at the number.
“Twenty-three million?”
“Yes.”
“Where did it go?”
“Multiple accounts.”
“Who authorized the transfers?”
The investigator pushed a document toward him.
Daniel looked at the signature.
His name.
Daniel Morgan.
But he hadn't signed it.
“That isn't my signature.”
The investigator looked at him.
“It appears on dozens of documents.”
“I didn't sign them.”
“Your digital credentials were used.”
“Someone stole them.”