I'm a cop. Now that the wussies and voy-curious have left the room, I must be speaking with just the hard-core peepers. Let me explain. First of all, I'm not one of those cops in blue wearing shades who handed you an invoice for $200 because his laser gun said you were 3 over the limit. Also, get that image of a cop in a flak jacket labeled SWAT out of your mind. I've never kicked in a door and hosed down a room full of hoods with my Uzi. I do my best work in a suit and all the people I catch wear suits as well. My most dangerous weapon is a sharp pencil. The Commercial Crimes Unit of the RCMP calls me a forensic accountant.
Don't think of me as an auditor with a badge. Auditors are clean-living anal-retentives who think that multiplication is "higher math". They're great for finding mistakes in somebody's expense account but they're as naΓ―ve as George W. Bush when it comes to discovering criminal flaws in the market mechanism. You probably enjoyed the work forensic accountants like me did in unraveling scams like ENRON or finding the financial links between Mohammed Atta and Osama bin Laden. When I find the money, I put it all back in the pockets of the people who were scammed. It's almost like a cop giving you $20 for not jaywalking. Even though I'm an accountant, I go to work in an accountant's suit and women think I look like an accountant, I have all the same powers to arrest a perp as the uniforms do. So, just keep quiet and no names please while I'm telling my story.
What is a cop doing writing dirty stories in Literotica? Call me the accidental voyeur. It all started when my Unit sent me out West to get the goods on an Internet pharmacy. I wasn't too enthusiastic about this assignment. Legitimate Internet pharmacies don't do any harm to anybody except maybe to the bottom lines of the big drug companies and chain stores. In the process, they help a lot of seniors stretch their pension dollars and improve their quality of life. The illegitimate ones, the ones that sell compressed goat turds as penis enlargement pills, those I would do a number on them for free. Too bad they're all located off-shore so I can't get to them.
So there I was in dreary Winnipeg in the middle of winter doing dirty work for some multi-national corporations. Revenue Canada sent in some auditors a week before but they hadn't reported back. When I got to the offices of the company we were investigating, one of the auditors was poring over the general ledger and the other was making sure all the payroll deductions and GST had been remitted to the Receiver General. I said hello and left them to put their red and green tick marks wherever they wanted.
That's not my style of investigating. Before I get into the details, I like to get a feel for what the company does so I can go right away for the money. I walked over to the executive offices to introduce myself to Egon Nerdelweiss, the President. The sign on the door gave the lofty title "President and CEO". Egon acted the part and ignored me for a couple of minutes and then finally acknowledged my presence. Shit, Egon was another arrogant second generation Kraut. He got really nervous and defensive when I said I was a Mountie from Ottawa. Probably he thought I was investigating his father's Nazi connections so I tried to calm him down by telling him I was Commercial Crimes, not Illegal Immigration.
"Well, everything's in order with our paperwork and I'm sure that you'll be back in Ottawa in a few days. You'll need to see our Accountant for the details. I prefer to liaise with our investors and stay out of little details. Is there anything else I might be able to help you with, Mr....?"
"It's Lieut. McIsaac, same as the faggy fiddler, Mr. Nerdelweiss. Yes, you could do something for me. Could you give me a quick tour of your operations and then I'll let you get back to your investors."
On the tour, a couple of things caught my attention on the tour. There didn't seem to be a lot of product going through the company. The pharmacists worked at a leisurely pace. I don't know about you but I've never seen a pharmacist in a hurry. Just the same, some of these people took half an hour to fill a straightforward order for some old fart's blue pills. The shipping room was also laid-back. Egon didn't seem to mind that half his staff was out on the loading dock taking a smoke. I also noticed that the President and CEO seemed to have a bad case of the sniffles but I didn't think much about it at the time. It was winter after all. At the end of the tour, Egon handed me over to his accountant, Trish or some kind of fuckall name like that.
"Trish, this is Sgt. McIsaac from Commercial Crimes. Could you assure the sergeant that everything's in order and make sure you give him everything he needs?"
Trish was in her mid-20's and easy on the eyes -- nice rack, hardbody, good complexion and shoulder-length dark hair. You get the general picture. I tried to string things out with some small talk but Trish was as vacant as New Orleans in a hurricane. I got right down to business and asked for the latest financial statements and the working papers with all the journal entries. That's when I realized that getting everything I needed included the Bribe.
"We have a rather unique accounting system in this company so you'll need some help interpreting the different entries in our system of accounts. Why don't we look these over tonight at my place. We can talk about it over dinner and then later you'll relax in my hot tub..." The Bribe is always a sign that I'm on to something. I didn't expect it quite so soon in my investigation. Not bad for an out-of-town cop on his first day of the investigation.
I cut Trish short with the excuse that I had to work on another case in the evening. It would take less of her time if I looked them over this afternoon and have any questions ready for her in the morning. Some cops I know would have taken this bribe to bed in a minute but it didn't work on me. I'm happily married and my wife is just terrific in bed. We have a happy marriage and I wasn't about to throw it all away on a fling with a guilty bean counter, no matter how good-looking she might be.
I took the papers and looked for a good place to work but the auditors had dibs on the only spare office. I needed more privacy than a cubicle could offer so I decided to check into the hotel the Travel Unit booked and look them over there. My hotel turned out to be a single story motel out of the 1950's with all the room doors opening onto a courtyard. Nothing is too good for my employer, it seems. At least the place was clean and it was the closest bed to the Internet Pharmacy offices.
I put all the documents on the desk min the room and starting poring over them. What jumped out at me was that the company had good revenues that didn't correspond to the volumes I saw being shipped. Then I looked at the cash balance and that was too big to carry the expenses the company was booking. That meant I had to investigate the bank and I would need a warrant to do that. I didn't have our lawyer's telephone number and he wouldn't be in the office anyway because of the time difference so an e-mail was the only way to get my warrant by tomorrow morning.