Desmond’s company retained independent counsel and notified the appropriate authorities.

Access to accounts was restricted under documented procedures; the evidence was imaged and preserved rather than moved between nervous employees’ laptops.

A forensic accountant named Tessa Wu explained the findings to Desmond in language that didn’t hide behind technical terms.

“Someone approved false invoices,” she said.

“The approval codes lead to your sister’s office.

The money moved to accounts controlled by Mr.

Cress and people connected to him.