Dead and Gone (22 page)

Jackie Fleming and Mironova arrived at Wilson Macaulay Industries’ head office next morning, well before the scheduled time for their meeting. They were ushered into the boardroom, where Peter Macaulay and his father were waiting, along with Diane Carlson. ‘What’s this all about?’ Christopher demanded.

‘I prefer to leave explanations until after everyone is here. It will save having to go over everything twice.’

Fleming had barely finished speaking when her mobile rang. She answered it, but her part of the conversation gave little clue as to who she was speaking to, or the subject matter of the call. ‘How did it go?’ she asked, and after hearing the reply, ‘Any problems?’

Mironova saw her smile, and deduced that the news was positive. ‘OK, get here as soon as you can.’ Fleming glanced across at Mironova and nodded, but there was little for the others to gauge whether the call related to them or not.

Sir Stuart Crawshaw was the first of the visitors to arrive. He was followed into the boardroom by the young, dynamic managing director of Dales Sports. Having greeted the other executives, he turned to the detectives. ‘Superintendent Fleming? What’s the reason for this meeting? Your message yesterday was rather short on information.’

Jackie repeated her earlier comment. Fortunately, they did not have long to wait before the CEO of Good Buys Supermarkets arrived. ‘I believe we can start now.’ Fleming looked at Peter Macaulay. ‘I think it would be advisable to have someone to take
notes of what’s discussed here. Do you have someone available to do that? Your secretary, perhaps?’

Macaulay looked slightly uncomfortable. ‘She’s covering for our receptionist, and I don’t have anyone else available at the moment,’ he explained.

‘That’s not a problem. I’m sure Detective Sergeant Mironova won’t mind doing that for the duration of the meeting.’

Clara left the boardroom, and a minute or two later Morgan Hope entered, carrying a shorthand notebook and pencil. She took her seat at the far end of the oblong table, nearest the door. As soon as the secretary was ready, Fleming addressed the meeting. ‘With the assistance of a computer expert loaned to us specifically for this inquiry, we have been investigating the systematic theft which has resulted in large-scale fraud committed against the customers of all your companies. Along with that inquiry, we have been pursuing murder inquiries in connection with the killing of three people, and the abduction of a fourth, who we believe would have been another victim had we not intervened in time. To cover up their involvement in the fraud, the criminal gang set up scapegoats. When they were threatened with discovery, they murdered a local solicitor, Neil Ormondroyd, who had found evidence that confirmed one of the crimes. They then abducted an independent specialist, Patricia Wain, who was about to conduct an internal audit at Shires Financial Services which would have given the fraud away. They also wanted to discover how much she had gleaned from her initial examination of the Shire Finance software, but fortunately we were able to rescue her before they attempted to extract that information.’

She looked at each of the executives in turn. ‘Our computer expert has uncovered elements of the fraud that involve all your companies. She has not only identified the source of the problems, but has followed the money trail from the point where the excess was creamed off your accounts, to the originating computer where the stolen funds ended up. That computer is right here in this building.’ Jackie paused and smiled slightly.
‘It isn’t coincidence that I asked for the meeting to be held here today.’

She turned to look at Diane Carlson. ‘By accessing and examining the Wilson Macaulay Industries’ intranet, our expert was able to establish categorically that the computer in question was yours.’

Diane Carlson looked horrified.

As she finished speaking, the boardroom door opened. ‘Right on cue,’ Fleming remarked. She held her hand up to stem the barrage of questions being thrown at her. ‘My colleague, Detective Inspector Nash,’ she introduced the newcomer. ‘He will explain more about how the crime was committed, and identify the fraudsters.’

‘I’m sorry for my late arrival,’ Nash began, ‘but I was otherwise engaged. However, I am pleased to be able to tell you that we now have two members of the gang under arrest. To put it in simple terms, the fraud involved the corruption of software supplied to all your companies. In the case of Wilson Macaulay Industries and Dales Sports, the effect was less lucrative, as it was only committed against those of your customers who took advantage of the extended credit offered via your Internet sales operations. By far the larger share of the criminals’ proceeds came from the clients of Good Buys Supermarkets, and especially Shires Financial Services. The fraudsters extracted additional interest from any of the store card or credit card customers who did not settle their full balance every month. They did this in more ways than one. They massaged the interest rate so that the amount on the statement sent to clients was in excess of that due, and they delayed crediting the accounts with the payments received by as much as three days in some cases. Thus earning interest on capital that had already been paid off. In addition, if anyone used their credit card abroad, the exchange rate applied for conversion to sterling bore no resemblance to the actual rate in operation on the date in question.’

Nash turned to address Crawshaw. ‘Not content with that, they applied the same methods to all your overdraft, mortgage
and loan customers. Anyone who owed money was vulnerable. The methods they used are far beyond my ability to explain in a technical sense, so I prefer to leave that until our expert arrives, which should be quite soon. In the meantime, please reserve your questions until she is here.’

There were no questions, merely a stunned silence. After a moment, Morgan Hope stood up and asked if she could be excused to organize refreshments. ‘Of course,’ Nash smiled, ‘take as long as you need.’

As they awaited her return, the mobile in Nash’s pocket bleeped, signalling an incoming text message. He glanced at the screen and smiled, before showing the gist of it to Fleming. Morgan re-entered the room pushing a small trolley from which she handed out mugs of coffee before she resumed her seat. She took up her pencil and looked towards Nash expectantly, but the detective didn’t speak.

After a couple of minutes, the door opened again. ‘Allow me to introduce our computer expert. This is Dr Tina Silver, who is on secondment to us for the duration of this case. Dr Silver is a leading expert in cybercrime and counterterrorism, and we are extremely fortunate in having use of her outstanding skills with regard to computer software.’

Nash invited Tina to explain more about the technical aspects of the fraud. She began, her voice clear and confident. ‘The whole thing began with the collapse of Bishopton Investment Group. That was designed to act as a Trojan horse by creating panic in the boardrooms of local companies, which in turn led them to take preventative measures. Unfortunately, in so doing, they allowed the very people they were trying to keep out to access their systems.’

She glanced at Nash, a clear invitation for him to contribute. ‘The other reason for the Bishopton Investments fraud was to create ready-made scapegoats in the shape of the two people who disappeared at the time Bishopton collapsed: Linda Wilson, and the man known as Mark Tankard. According to local rumour, they were living the high life in some tropical paradise on the
proceeds of their crime. The truth of the matter is very different.’

Tina continued, ‘The software you all commissioned from Security Solutions contained a hidden program. It was this that allowed them to steal from your customers on a systematic basis. Although the individual amounts involved are minute, the cumulative effect over the last three years of robbing thousands of people, month in, month out, runs into millions. The scheme was highly sophisticated, and every aspect was carefully managed so that the paper statements you sent out via computer to your customers did not match the amount shown on your system. Nor did the amount received via direct debit or even by cheque. As soon as the account number appeared on your system, the excess was diverted and the amounts made to tally.’

Nash watched the group, who all appeared poleaxed by the revelations. He wondered what their reaction would be to the far greater shocks that still awaited them. ‘The scheme is one of the most sophisticated I have ever encountered,’ Tina told them. ‘And the measures taken to avoid detection and discourage attempts to penetrate the areas within your system where the fraud was committed were all but impossible to bypass. That is except by someone with the very highest level of computer expertise.’

She turned to look at Diane. ‘Ms Carlson, I believe? I was able to follow the trail of the diverted funds. It led me to a partition in the hard drive of your computer. From there, the money was transmitted on a regular basis to an offshore account. That account was not in the Cayman Islands, or anywhere near there,’ she added. ‘That was simply another myth created to throw people off the trail should they get that far with their enquiries.’

‘You don’t believe I was involved, surely? I don’t know enough about computers,’ Diane protested indignantly as the others round the table stared at her.

Crawshaw leaned forward and looked at Nash. ‘If you’re right and the software from Security Solutions was the cause, are you suggesting Jonathan Farrell was behind this? Did he sell us software simply to enable him to steal money from our customers?’

‘Yes, and no,’ Nash told him. ‘As far as I’m aware, Jonathan Farrell has never committed a criminal act in his life. If that appears to be a contradiction, let me explain. The man you know as Jonathan Farrell is actually Mark Tankard. The only mistake the real Jonathan Farrell made was to be too trusting. He trusted his wife and he trusted his best friend. They both betrayed him, as they’ve continued to betray and use people for many years.’

‘Can you prove all this?’ the CEO of Good Buys demanded.

‘And have you arrested this man Farrell, or Tankard, or whatever his real name is?’ Crawshaw added.

‘The answer to both those questions is, yes. Farrell was arrested over an hour ago. That was why I was late arriving. Interestingly, a short while ago, a text was sent to his mobile that read “Operation Armageddon activated.” That was to inform him that a virus had been triggered.’ Nash nodded to Tina. ‘Dr Silver will explain.’

‘The effect of the virus was to remove the whole of the credit balances from the accounts of all the companies within your organizations. The liquid assets of Dales Sports, Good Buys Supermarkets, Wilson Macaulay Industries and Shires Financial Services were all transferred to the offshore account of the fraudsters, leaving your companies in meltdown. Within days you will be facing the same fate as Bishopton Investments. Having transferred the funds, the virus then erased the full contents of your systems, leaving it impossible for anyone to trace the money or the perpetrators.’ Tina stopped as the outraged voices of the directors threatened to drown her out. She watched the horrified faces staring at her for a moment before they quietened and she relented, then added, ‘Or rather that’s what “Operation Armageddon” would have done, had I not protected your software from it.’

The look of relief on her listeners was apparent, but with one exception. ‘Do you know who sent that text?’ Christopher Macaulay asked.

‘We believe it was sent by the only member of the gang not yet under arrest,’ Nash told them. ‘Let me explain. Jonathan
Farrell was an orphan, whose parents had left him quite well off. He was also a brilliant musician. He went to university to study music, where he became friendly with another student, Mark Tankard, who was studying computer science. At some point, Jonathan Farrell met and later married another student, who was also on the computer science course with Tankard. She was exceptionally talented, but from a much poorer background. So much so that she was forced to supplement her meagre grant by working as a prostitute.

‘That ceased after her marriage, so probably the sole reason for the wedding was money, certainly not affection. Whether she and Mark Tankard had become lovers before then or later, I don’t know. What is certain is that it was their alliance that led to the scheme that would give them both a life of luxury. However, to throw investigators off the scent, they needed scapegoats. The first of these was with Bishopton Investments. Tankard was working on contract to the company and when he and Linda Wilson vanished and allegedly ran off with their ill-gotten gains, Mark Tankard’s identity died at the same time. In actual fact, he had merely assumed the persona of Jonathan Farrell and set up a company which sold security software.’

‘I don’t understand.’ Peter Macaulay spoke for the first time. ‘If the man we all knew as Farrell is this Tankard character, what happened to the real Jonathan Farrell?’

‘He suffered the same fate as Linda Wilson. Murdered by their hired thug, a Slovenian hitman nicknamed Ivan the Terrible, and buried at one of Macaulay Property Holdings’ holiday cottages. The murder took place well before Bishopton Investments went belly up.’

Nash stopped to allow Tina to take up the story. ‘Having examined the student records, I can vouch for the fact that although Tankard was competent enough to design some of the software and install it, the real talent lay with Farrell’s wife. The pair had disposed of her husband and Linda Wilson, so she now used her influence within Macaulay Industries to force them to recommend the software to all of you. As you’d all lost money
in the Bishopton Investments collapse you were only too glad to avoid something similar happening to your companies.’

‘You mean Diane Carlson did all this?’ Crawshaw was seated next to her and moved his chair further away as he spoke.

‘No, we believe Ms Carlson to be simply another convenient scapegoat.’ Nash smiled at her to reassure her. ‘No, the person responsible was Peter Macaulay’s mistress and she either bribed him or blackmailed him into taking up the Security Solutions package and promoting it to others.’