Merle: A French murder mystery (A Jacques Forêt Mystery Book 2) Read online

  “I’ve highlighted the entries that are of concern. This is the credit card payment for a lunch for four,” she pointed to a line on the first computer printout, “and here is the actual expenses claim. The lunch is simply itemised as a single entry for the amount claimed, and this is the actual expenses total paid. If you look through these sheets, you’ll see that there is a regular item for lunch for a similar amount. This means that there is a regular payment of around €250 per month, and if you look at this sheet,” she took another document, “you’ll see this has been the case for every month since April this year.”

  Jacques glanced from one sheet to another and mentally totalled up the possible overpayment to date and across a whole year. He wondered how wide the practise was.

  “But why are you so sure that this is not a genuine claim?”

  Michelle presented the final piece of documentation. “If you look at the actual claims you’ll see that there are no receipts for the items I’ve highlighted. For the similar amounts that are not highlighted there is a receipt – a very genuine receipt – and, in each instance, we have recovered the cost of extra wine from expenses due in those weeks. And there’s something else, Jacques. The managers can use their credit cards to obtain cash from cash machines.” She drew his attention to an entry on one of the printouts. “That’s what has happened here,” she said.

  Jacques got up and moved to the window as he considered why someone would use such a method to unlawfully gain income, knowing full well that it was only a matter of time before they were found out.

  He turned to Michelle. “This strategy to supplement a salary is either reckless or driven by desperation,” he said. “Surely everyone in the whole group knows that you check expenses claims.”

  Michelle grimaced and glanced down at the floor. “You’re right; everyone does know that expenses claims are checked. But everyone also knows that in the last two weeks of every month when we are running payrolls, our priority is to ensure that those payments to our clients are absolutely correct. Then our priority for system checks is on the payroll, not the expenses claims. And if we look at the example I’ve highlighted for you and check the dates of the submitted expenses claims, you will see that, all apart from two, were submitted in the last two weeks of each month.”

  Jacques checked the claims forms for himself. “That means it is a deliberate and calculated strategy, Michelle. In my book that’s misappropriation at the very least.”

  Michelle frowned and nodded. “I knew that’s what you’d say, Jacques. I thought I worked with right-minded people, who were as honest as me and who believed in the company and now…”

  “You’re not so sure,” Jacques offered as the culmination of her thought.

  “Maybe,” she said quietly. She glanced over the piles of paper and printouts. “There’s still a lot here to work through, Jacques, and I’m going to have to put it to one side until the beginning of next month.”

  “But I would suggest that a full audit of expenses is required, Michelle. Is there no way that we can do that?”

  Michelle let out a deep sigh. “The only thing I can do is to offer some overtime this weekend to a couple of the admin staff—”

  “No!” Jacques interrupted her. “I’m sorry,” he added, taking in her startled expression. “I don’t want anyone from Édouard’s half of the organisation working on this at all.”

  “Oh, I see. You’ve no need to worry. Because HR work includes a lot of confidential and financial information, I have my own admin team who work only for me. The two people I’m talking about are engaged to each other and the extra money will help them.”

  “I see. Do they have the capability to undertake this kind of analysis?”

  “No, not really, but I know they can be trusted, they are both dedicated employees and, with some coaching from me, they will do a good job for you.”

  “Alright. Set that up, please. Leave them my contact number for advice over the weekend and we’ll talk again on Monday.”

  When Jacques finally arrived at the chalet, Beth was sitting on the floor of the snug surrounded by the contents of the boxes and files she had collected from Old Thierry.

  “Bad day?”

  Jacques dumped his bag on the settee and collapsed down beside it.

  “That’s one description.” He unbuttoned his jacket and ran his hand through his hair.

  “Should I keep guessing, or are you going to tell me about whatever is bothering you?”

  “It’s this investigation, Beth, and, no, I don’t want to talk about it or the day I’ve had. So, why don’t you tell me what all this is?” He sat forward and picked up a wallet of negatives and then a pile of black and white photographs and began to look through them.

  “Well, I’ve had an idea…and I’d like to know if you think it’s right or not?” She looked up at him and he shrugged as he waited for her to continue.

  “You said it was Thierry’s ninetieth birthday soon, didn’t you?”

  “Yes, it’s at the end of December, I think, but Gaston and Marianne know the exact date because they are planning a surprise party for him.”

  “Well, I thought I would create a photographic tribute to Thierry in the form of a book and give it to him on his birthday. There are shots here that date from the thirties, Jacques. What I have here is a pictorial history of Mende and the surrounding area. I want to put something together for Thierry and then, if he gives me his permission, to take it to an agent to see if there is a possible market for the book commercially. What do you think?”

  Jacques looked at her and smiled. “That sounds like a lot of work to me. Does that mean that you are going to stay here until Christmas?”

  “Yes, I think it does!”

  surveillance camera footage

  Hélène moves into view. “Serge, how are you?” She giggles and removes her cigarettes and matches from her coat pocket.

  21/10/2009 16.33.48

  Serge stays out of view. “Hélène, and I’m fine, thanks.”

  Her cigarette lit, she tosses the match into the ashcan. “So, how’s everything with you?”

  21/10/2009 16.34.07

  “Fine.”

  “No security scares?”

  There’s no answer.

  21/10/2009 16.34.19

  Hélène takes a long drag on her cigarette before speaking. “And what about Luc? How’s he?”

  “If you really want to know that, why don’t you ask him yourself?”

  21/10/2009 16.34.31

  Hélène puts her head on one side. “Now, Serge, it sounds to me like you’re having a difficult day. Is there anything I can do to help?”

  21/10/2009 16.34.48

  “No, thanks.”

  The roller door moves up and Madeleine comes into view. “You wanted to talk, Hélène.”

  21/10/2009 16.34.57

  Hélène nods. “You asked me for feedback about Aimée’s presentation yesterday to all the department heads concerning the new internal communications strategy.”

  21/10/2009 16.35.12

  “Go on.”

  “I thought her slides were well done, but the content was mediocre. There was only the minimum amount of information there with all the detail in the supporting notes.”

  21/10/2009 16.35.31

  “She has a soft voice, Madeleine, so she comes across as far too timid for a Communications Manager. So, I think you should be recommending some coaching for her in that area.”

  21/10/2009 16.35.44

  “When we got to the questions at the end she didn’t sound convincing, especially when I asked her exactly how she would ensure that everyone complied with the new strategy. I don’t think she’s thought out—”

  “Look, if you are going to discuss another member of staff like, this then you both need to be in a small meeting room upstairs by yourselves, not out here. It’s not appropriate.” Serge stubs out his cigarette.

  21/10/2009 16.36.14

  “And to make
sure you get a balanced view, Madeleine, I was at that event also. I thought her slides and the notes were exactly what was required. I thought she handled the questions from all the staff very well,” he added.

  21/10/2009 16.36.29

  “When you ambushed her with your question, Hélène, you made yourself look foolish. Aimée handled the situation with her usual courtesy and grace.” Serge moves into view and keys in the entrance code on the key pad.

  21/10/2009 16.36.41

  He looks straight at Hélène. “You need to learn discretion, Madame, and if anyone’s behaviour needs to be discussed, it’s both of yours.”

  Serge disappears out of view.

  21/10/2009 16.36.57

  thursday, october 22nd

  Jacques’ morning had begun well, and as he crossed the road to Vaux Consulting, he relished the thought of interviewing Édouard’s PA. Whilst she hadn’t been in the employ of the Vaux Group in 1971, she had been in the company a long time, and he thought that if anyone could unlock the mystery of the possible missing child it might be her.

  Minutes later and, settled in her office, he took a sip of the coffee she had placed in front of him. “You’ve worked with Édouard for a long time, Mademoiselle Lapointe. You must get to know someone pretty well after, what is it, twenty-six years.”

  “I know how Édouard works, but I wouldn’t say I know him well. I only see him and deal with him in a work context.” Her face was perfectly composed as she looked directly at Jacques.

  “Before you worked here, what did you do?” He retrieved his notebook from his jacket pocket and waited for her response.

  “I was at university until I was twenty-three. Then I travelled for a while, eventually returning to France when I was twenty-five because my mother had become seriously ill. But I don’t see the relevance of this to your investigation, Monsieur Forêt.”

  Jacques grinned. “The name is still Jacques! As for the investigation, I have a lot of suspects who all have means and opportunity but no apparent motive. I am now looking into the detail of everyone’s background. At university until you were twenty-three – that seems late to me,” he said as he jotted the information down.

  “I did some travelling before attending university.” Her hands resting one on top of the other in her lap, she still gave nothing away.

  Jacques made a note and then underlined it. “When you began to work here, who was Édouard’s previous personal assistant?”

  “His current wife. She was pregnant with the twins and had decided to become a full-time mother to enable her to look after the children. I was recruited to fill her post on a permanent basis from the outset.”

  “What about Édouard’s life before then? Do you know anything about that? For instance, when he first started the company?” Pen poised, he was eager to portray the idea that he knew nothing of the organisation’s history.

  “He didn’t. It was his father’s company. Monsieur Édouard is the eldest son and he came to work in the original company when he was twenty-one. His father needed some help – the business had already been expanding for a while – and Monsieur Vaux senior had plans to diversify further. Monsieur Alain joined the company about four years later. Not long after that, their father suffered a serious stroke and had to retire early, and the company was then re-organised, re-branded and registered as the Vaux Group with responsibilities assigned to each brother as they are now.”

  “And what about in 1971, Mademoiselle? Do you know or have you heard anything about what happened to Édouard in 1971?”

  “I overheard him arguing with his brother as a result of your questioning him yesterday, but that’s all.”

  “Hmm. And what about you, Mademoiselle? Where were you in 1971?”

  “I was studying at the lycée, Monsieur, here in Mende.”

  Jacques quickly glanced at his notebook where he had noted her date of birth. Sixteen in 1971. An echo of Édouard’s comments drifted through his mind and he made a note to cross-check Mademoiselle Lapointe’s education in minute detail.

  “Thank you, and just a few more questions. What are your connections with C and C Consulting?”

  For the first time during the interview, Mademoiselle Lapointe looked away for a moment before replying. “I only come in contact with their employees as a direct result of work in support of Monsieur Édouard. I don’t know any of their staff on a personal level. Naturally, I have met most of the directors on several occasions, and always in a work context, but that is all.”

  “And I suppose leaking information to them is something that you would never do?” He watched her face for any reaction at all.

  “That’s correct, Monsieur Forêt.” She looked him in the eye. Her posture unchanging, her expression blank and her gaze steady and unfathomable.

  Philippe Chauvin was on the phone when Jacques arrived in his office at the agreed time that afternoon.

  “Come in, Jacques, and sit down. I’ll just be a moment.” Removing his hand from the mouthpiece, he continued his call. “Yes, and we need that spec by Monday,” he said before pausing. “OK. Thanks.” Philippe hung up and turned his attention to Jacques. “I understand you have some more questions for me about the network.” He sat back and pushed his chair out from the desk. “Fire away.”

  “Our discussion the other evening has made me realise that there’s still a lot more that I need to know and some questions that I neglected to ask because we ran out of time. One of the most important issues is for me to understand just how good our network security is.”

  “Our security is as good as we can get it, Jacques. We don’t have a virtual private network, which would be more secure, because we cannot justify the cost of the installation and upgrade at this point. It is something that we have discussed at board meetings, and I’m confident, in a couple of years when we undertake the next scheduled technology refresh, that we will be in a position to upgrade to a VPN.”

  “Are you saying that, currently, it is easy for a hacker to access our network at any time?”

  Philippe smiled. “Not exactly. What I’m saying is that we are living with an acceptable and manageable level of vulnerability. Just look around you, Jacques. We have a substantial number of employees who are divided into groups and each group has discreet access to specific areas of the network. All of which is protected by individual passwords and logins. But, as much as we impress upon everyone not to share their login details, they do! Not logging out of a machine whilst away from their desk means that any visitor could access any of the documents on that person’s machine. A really determined and skilful hacker could, with some relatively simple code on a data stick, copy key documents or specific files.”

  “I’ve looked at how we manage visitors to the building already, Philippe, and I’ve been through the records that we keep and compared those details with the list of visitors who have been given system access that you supplied. Overlaying that information with the details of who has had access to the tenders that have failed indicates to me that the threat is from inside the organisation. There is someone, or a small group of people, in one or both halves of the group who is involved in or responsible for these continued security leaks. Do you know of any way in which a company employee can access data that they shouldn’t without detection?”

  Philippe frowned. “That’s quite an assumption, Jacques. Whether it was an outsider or someone on staff, they would have to be physically present in the building. Anyone could access the system by using known log-in details or using an open account. He or she would then be able to install a piece of software on a specific desktop PC which could then be set running to collect a set of data that would be channelled to an already identified account, for example, an email account or to a personal IP address. But we have inbuilt security protocols on the network and any such software would be detected by us.”

  “But if, as I now suspect, the individual is from within the company and knows how those protocols work, would they be able to
avoid them?”

  “Are you suggesting that someone in my business area might be responsible?” Philippe pulled his chair closer to the desk. “Because if you are, you need to understand that I have personally vetted all of my key staff and I believe them all to be trustworthy.” He sat forward, his hands linked on his desk.

  “I’m not suggesting that. But I am now convinced that someone within Vaux is behind the losses and possibly the cyber-attack last week. I think that there may be other people outside of the group who are also involved, and I need to do some further work to find out if that assumption is true and who those people might be. My question, then: Is it possible to avoid the protocols?”

  “In theory, yes, but in practice it would mean a high level of knowledge and it would be difficult to execute.”

  “But possible.”

  “Yes. Anything else, Jacques?”

  “If you were to access our network to look at files that you were not authorised to access, how would you do it?”

  Philippe raised his eyebrows and shook his head. “Am I your chief suspect?”

  “No, but I need your expertise, Philippe, and I would like you to answer my question.”

  “OK, I would use the shared computer at our reception points in each building. They are the only shared computers on the network. We did have others, but when I arrived I made it a company policy to keep shared computers to a minimum. Those two PCs have a shared password that everyone on the security team knows. I would install some code and leave it to run, probably overnight or for a fixed period, to collect whatever data was required, for example, login details. Once I’d got that I could, as an illustration, change who has access to specific files, and then, from my own computer, I could login and take whatever data I required or get an accomplice to do it for me.”