Chapter 8 - The Forensic AuditMarcus Vance stepped forward to the podium, opening a master forensic file.

"At 3:00 a.m. this morning," Marcus announced into the microphone, "our global auditing team initiated a deep forensic analysis of the Grand Regent Chicago’s internal ledger, vendor contracts, and payroll records over the last twenty-four months."
Julian Sterling straightened up, his face flushing red. "Mr. Vance! This is completely out of order! Operational audits require thirty days' notice according to corporate bylaws!"
"The corporate bylaws," Ethan interrupted coldly from beside the podium, "were written by me, Julian. And they explicitly state that the Founder and Majority Shareholder has absolute authority to initiate immediate, unannounced forensic seizures in cases of suspected criminal fraud."
Marcus turned a page in the binder.
"Let us begin with the ghost-booking scheme," Marcus stated clearly. "Over the past twenty-four months, precisely three hundred and forty-two executive suite reservations were recorded in the system as 'unconfirmed' or 'system errors'—the exact same code Patricia used on Ethan Vance last night."
Patricia choked back a sob, covering her face.
"Those rooms," Marcus continued, "were subsequently sold off-ledger for cash to high-end third-party brokers. The diverted revenue totals 1.82 million dollars."
Gasps of absolute shock echoed through the ballroom. Board members turned to glare at Julian Sterling in horror.
"That money," Marcus revealed, turning a digital projection screen on, showing bank wire transfers, "was funneled directly into an offshore corporate entity named JS Hospitality Holdings LLC—registered under the name of Julian Sterling, with secondary dividend payouts to Front Desk Manager Patricia Miller."
"It's a lie!" Julian shouted, jumping to his feet, knocking his leather chair backward. "This is a setup! You can't prove those wire transfers are linked to me!"
"We didn't have to prove it, Julian," Marcus said smoothly. "Federal financial investigators backed by the Chicago Police Department’s White Collar Crime Unit are currently standing in your corner office upstairs, seizing your personal laptop and hard drives under a federal search warrant."
As if on cue, the side doors of the Grand Ballroom opened.
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Four uniformed officers from the Chicago Police Department, accompanied by two federal badge-wearing investigators, stepped into the ballroom.
Julian Sterling’s knees gave out. He sank back onto the floor, staring at the polished wood in utter, total ruin.