Chapter 2 - The Audit

Claire’s breathing was shallow and ragged, her hands clutching her stretched sweater against her chest as she looked up at the man standing over her.
“Four days ago,” Claire began, her voice trembling before settling into a rhythmic, methodical cadence. “I was running the monthly reconciliation for our primary diesel supplier, Midwest Fuel Distribution. I noticed a small variance—six thousand dollars that had been billed twice under two different invoice codes.”
Gabriel gestured slightly with his hand. His lieutenant, Marcus, immediately pulled a secure, encrypted tablet from his inner coat pocket and began tapping commands into the screen.
“Go on,” Gabriel said.
“I thought it was an administrative error,” Claire continued, wiping a streak of rain and tears from her cheek with the back of her sore hand. “So I expanded the search parameters back twelve months. I found eleven different vendor accounts—freight insurance, tire maintenance, chassis leasing—all receiving duplicate payments. The amounts started small... six thousand, twelve thousand, eighteen thousand. But over the last six months, they escalated exponentially.”
“Where were the secondary payments being routed?” Gabriel asked.
“To a corporate entity called Apex Transit Solutions,” Claire stated. “Registered out of a P.O. Box in Wilmington, Delaware. On paper, they were listed as a third-party logistics broker. But when I checked the tax ID numbers against the federal registry, Apex didn't exist. It was a phantom account.”
Marcus stepped closer to Gabriel, whispering low near his ear. “Boss. Apex Transit Solutions just hit our radar twenty minutes ago. It’s an unlisted account created through a shell bank in Nassau. The primary authorization signature on the Nassau account belongs to Richard Mercer.”
A heavy, suffocating silence settled over the warehouse.
Gabriel turned his eyes slowly toward Richard Mercer.
Richard looked as if he were about to vomit. He clutched his stomach, taking two staggering steps back toward the loading dock doors. “It’s a mistake... Mr. Vale, she’s lying! She forged those documents! She’s trying to frame her own father to cover her tracks!”
“Why would I frame you?” Claire yelled, her voice breaking as she pushed herself up off the floor, standing on her bare, bruised feet. “You told me on Wednesday that the server was infected with ransomware! You told me not to touch the accounting software! And then last night... last night you called me into your office at midnight!”
Gabriel kept his eyes fixed on Claire. “What happened in his office last night?”
Claire wrapped her arms tightly around her waist, her posture defensive, her eyes fixed on the floor between them. “My father... he had a document printed out. A formal confession.”
“What did it say?”
“It stated that I had opened the Apex Transit accounts without authorization,” Claire whispered, tears streaming down her pale cheeks. “It said I had been embezzling funds for two years to pay off personal gambling debts and credit cards. They told me that if I signed it, you wouldn't kill me. They said... they said Mr. Vale was a reasonable man who just wanted his money back, and that if I took responsibility, Mercer Freight could stay open and pay off the debt over time.”
Gabriel’s brow furrowed, a cold, lethal fire igniting deep within his dark eyes. “They told you I wouldn't kill you if you signed a confession stealing four million dollars from me?”
“Yes!” Claire choked out. “My father told me that as a woman with no prior criminal record, you would just seize my personal assets and let me go!”
Gabriel let out a dry, chilling chuckle that sent a shiver down the spine of every man in the room. He knew precisely how Richard Mercer’s mind worked. If Claire had signed that paper, Richard would have handed her over to Gabriel as a scapegoat, claiming he had uncovered her fraud himself. And Gabriel, operating on false information, would have executed or imprisoned the 'thief' while Richard and Evan walked away with the remaining seven hundred thousand dollars hidden in Nassau.
They hadn't just stolen Gabriel’s money. They had tried to turn him into their personal executioner to murder an innocent woman.
“Did you sign it?” Gabriel asked softly.
Claire raised her head, her hazel eyes flashing with a sudden, fierce pride through her tears. “No. I told them it was fraud. I told them I would rather go to the police than sign my name to a lie.”
“And what did your father do when you refused?” Gabriel pressed, his tone dropping into a deadly whisper.
Claire swallowed hard. She looked at Richard, whose face was now twisted in pure, ugly rage.
“Tell him!” Richard screamed, losing his mind completely as his scheme unraveled. “Tell him how crazy you are! Tell him how you ruined this family! Your mother died because of you! You were always a fat, useless burden on this company!”
“Richard,” Gabriel warned, his voice cutting through the man’s outburst like a razor.
“She’s a liar!” Evan yelled from behind his father, drawing a small, concealed silver pistol from his waistband. “She’s trying to kill us both!”
The moment the silver barrel emerged from Evan’s coat, the air in the warehouse exploded.
CLACK-CLACK-CLACK.
In a fraction of a second, three of Gabriel’s lieutenants had their weapons drawn and trained directly on Evan’s head. Red tactical laser dots danced across Evan’s forehead and throat.
Evan froze, his hand shaking violently, the silver pistol wavering in the air.
Gabriel didn't even draw his own gun. He took two slow, heavy steps toward Evan, his broad frame blocking the light, casting a massive shadow over the young man.
“Put the gun down, Evan,” Gabriel said calmly. “Before my men paint this wall with your brains.”
Evan’s fingers slipped on the grip. The pistol clattered onto the cold concrete, sliding three feet away. Marcus immediately stepped forward, kicking the weapon into the dark corner of the warehouse.
Gabriel didn't look at Evan anymore. He turned around, his eyes locking back onto Claire, who was trembling violently, her hands pressed over her ears.
Gabriel walked over to her. In a gesture so gentle it seemed entirely out of place in the blood-soaked world he inhabited, Gabriel reached down, unbuttoned his custom charcoal wool overcoat, slipped it off his shoulders, and draped it carefully around Claire’s shaking frame.
The coat was heavy, warm, smelling faintly of expensive cedarwood, tobacco, and rain. It enveloped her completely, reaching down to her knees, instantly shutting out the freezing draft of the warehouse.
Claire looked up at him in utter shock, her lips parted, her hazel eyes wide.
“You’re cold,” Gabriel said simply.
He turned back to face Richard and Evan Mercer.
“Marcus,” Gabriel commanded, his voice cold and absolute. “Secure Richard and Evan. Put them in the back of the SUV. We are going to Mercer Freight Headquarters to retrieve the original physical ledgers.”
“What about the woman, boss?” Marcus asked.
May you like
Gabriel looked down at Claire, extending his hand toward her.
“Claire comes with me,” Gabriel said. “She’s the only person in this room who knows how to count.”