"Our preliminary review identified inconsistencies in vendor payments within the marketing budget," Margaret said. "Several invoices do not match the services documented in campaign records, and some approvals were recorded without the required supporting material." Vanessa stared at the screen as though the figures were a personal insult. Margaret continued before anyone could interrupt. "At this stage these are control exceptions, not findings of fraud or personal misconduct."
"Then why bring them up here?" Vanessa demanded. "I approve hundreds of invoices in a quarter. I don't personally inspect every photograph, event receipt, and media placement."
Richard answered that delegation was normal, but the department head still had responsibility for ensuring that adequate controls existed. Ethan said nothing until Margaret finished explaining the review scope, then asked whether outside auditors had been engaged. Daniel confirmed that an independent firm would examine the vendor contracts, authorization history, and campaign delivery records.
Vanessa looked directly at Ethan. "This is because of the parking lot. You're trying to ruin my career because I embarrassed you." Her voice had become sharper and more frightened at once. "You know very well how hard I have worked to get here. You cannot take my achievements away because we used to date."
Ethan kept his hands on the table. "Your career is not mine to destroy, Vanessa. If you earned the results you reported, that will be documented. If your department failed to follow its own rules, that deserves examination regardless of who owns the company." He glanced at the directors. "No employee should be condemned without evidence, and no executive should be protected from questions because of a title."
"Richard, tell him," Vanessa said. "You have worked with me for years." The chief executive looked uncomfortable, but he did not rescue her with a vague compliment. "I know how much effort you put into your presentations," he replied. "I also know we have never completed a comprehensive review of the underlying vendor records. We are going to do that now."
Olivia sat very still beside the conference room wall, staring at the slide showing campaign invoices. She recognized the same reference codes she had asked about in May and June. The numbers themselves did not prove anything criminal, but they confirmed that her questions had not been pointless. She had wanted someone in authority to notice the difference between a department performing well and a department looking impressive on paper. Now someone had, and she was frightened of what might happen if her name became attached to the concern.
Ethan turned toward her. "Olivia, may I ask you something?" He used the same calm tone he had used beside the elevator, and she found it slightly easier to breathe. "How does this department respond when employees without influence disagree with a decision? I would prefer the honest answer, including anything that reflects well on its leadership."
Vanessa's chair moved sharply. "She is not qualified to speak for the department. She has been here less than a year." Ethan did not raise his voice. "I'm asking Olivia about what she has personally observed. She can tell us what she knows and what she doesn't."