He was fifty-six, well dressed, soft-spoken when clients were present, and considerably less patient when employees asked questions he didn't want to answer.
His office overlooked the financial district.
A row of framed certifications hung behind his desk, alongside photographs of him shaking hands with businessmen at conferences in New York, London, and Singapore.
I entered carrying my comparison notes.
He didn't invite me to sit.
"Naomi."
"Yes, sir?"
He held up the report.
"What is this?"
I looked toward the document.
"A discrepancy alert."
"I can see that."
His voice was flat.
"Why did you submit it?"
I hesitated.
"Because the revised disbursement schedule appears materially different from the approved version."
He leaned back.
"Different how?"
I opened my folder.
"The original schedule identifies forty million dollars as a restricted modernization reserve. Revision 19 reallocates that amount to a category covering accelerated integration and advisory services."
He stared.
I continued.
"The payment recipient and release conditions also appear to differ. I couldn't find a corresponding authorization in the materials provided to our team."
Martin rubbed his forehead.
"Did you speak to the transaction manager?"
"Not yet. I followed the reporting procedure."
He looked irritated.
"Not every revised document requires a formal alert."
I nodded.
"Of course."
He waited.
I continued.
"But this changes the permitted use and potential destination of forty million dollars."
His expression hardened.
"You're making assumptions."
I took a breath.
"I'm identifying differences. I haven't concluded they're unauthorized."
He leaned forward.
"Then why does your report mention a possible unapproved disbursement?"
"Because that's the risk we need to verify."
For a moment, he simply stared at me.
Then he closed the folder.
"This is a sensitive transaction."
"I understand."
"The client is important."
"I understand that too."
He shook his head.
"No, I don't think you do."
I felt my chest tighten.
He continued.
"Whitmore Global is bringing substantial business to this firm. A careless allegation could jeopardize the relationship."
I kept my voice steady.
"I'm not accusing anyone of fraud."
"Then stop acting as though you've discovered one."
The words struck me.
For several seconds, I didn't know what to say.
Martin looked toward his computer.
"The revised schedule was reviewed by senior personnel."
I nodded.
"Then the authorization should be available."
His eyes lifted.
"What?"
"If the change was properly approved, we should be able to document it and close the alert."
He stared.
Then gave a humorless laugh.