Lt Col Vivek Gupta (Retd.)PCI, CFE, IIM-K Alumni, Associate Director (Forensic Investigations), Netrika Consulting Ravi Balaraju had long stopped expecting peace in his dreams. When the world slipped into slumber, he stepped into a twisted theatre of the subconscious. Dreams didn’t come to him gently. They tore through him. Each night was a descent into a different kind of darkness. He’d seen himself crushed beneath concrete, burning inside a car, floating face-down in a black river. Some dreams were soaked in blood, others shrouded in silence, but all of them left behind something – a symbol, a deep desire to decipher their meaning, a scent of truth. Fire and Flames Fire and flames were rushing towards him in the long, dark corridor, and he had nowhere to escape. From the edge of the flames, Ravi saw one man screaming and running towards him, trying to escape the flames. A figure in dark clothes extended his hand for help to that man, but after holding his hand slipped the gold ring from his finger and walked away, chanting something, leaving both of them to flames. Ravi woke up panting – not unusual for him. Ravi saw that stack of files on his table, kept next to his bed, for the last few days. The bunch contained the financials and other related documents of the case that were handed over to him to dig into the truth. In those files lie the immaculately maintained books of accounts of the drug manufacturing company of Hyderabad, whose owner had recently died of a heart attack, leaving behind a shutdown of operations and an unemployed workforce. Although everything seemed ‘normal, for some investors, something wasn’t adding up, and so Ravi was hired. By profession, Ravi was a forensic auditor, less of a kind who flipped dusty files and corrected decimal errors and more of a kind who ventures out into the unknown, leaving no stone unturned to get to the bottom of a case. He chased ghosts in numbers – embezzlements, corporate frauds, whistleblower allegations, and the dirty money exchanging hands through shell companies. He had once been part of an elite financial crime unit. Now, he works alone. A shadow in the system unburdened by process red tape and untouched by influence. He never hushed away his nightmares but instead used them as inspirations for a creative solution to real-world problems, which many scientists, writers, and inventors credit with breakthroughs. They called him the Dream Auditor – half mockingly, half in awe. Ravi reached out for the stack of files on his table, switching on the dim light of the table lamp in the corner at 3 AM after jolting out of his slumber. He flipped through it and stopped at the photo of the owner of the drug company, Mr Vijay, who resembled the man running towards him, trying to escape the flames, but who was the man in the dark clothes? Ravi now knows – he had to look beyond the numbers in the books to find the truth. After the daybreak, he set out for the factory in Hyderabad that had lain abandoned since the death of its owner, Vijay. No signs of fire anywhere, was it all wrong? But then the old guard spoke about the hawan that was done at the factory two days before the death of Vijay. Who all attended? He searched the CCTV footage and realised it was the entire workforce, including the CEO Anil Agarwal, COO Kunal Awasthi, Head of HR, Admin & Security Col Krishnan, and CFO Anand Reddy at the hawan two days before Diwali. He could not identify a shabbily dressed, probably ill-mannered guy sitting close to Vijay and the CFO during the ritual. The kind of guy that a charismatic and dynamic founder-owner, Vijay, might never tolerate. Strangely, the guy was identified as Ashok by the old guard, a distant cousin of Vijay’s wife who had complete and undisputed access to all the locations and matters of the company. He had unrestricted access to Vijay’s office and held no official designation. More perplexing was the fact that the CFO, Anand, had left the company the same day after the ceremony with no paper formalities – the FNF, but with a mere unapproved email of resignation. The Burial Ravi saw himself buried alive, forced down by invisible hands while others pouring in papers – loads of it – over him. There are files and papers and books of accounts being slammed over him, suffocating him, punishing him. In desperation, he is trying to get out of this, but running out of time. He unsuccessfully tries to remove the papers over his face – some soaked in blood; he grabs a few one of them reads – Noble Enterprise, another – a blood-soaked boarding pass ass and then his screams disappear under the load of papers. Ravi wakes up gasping for air. This was a pretty straightforward nightmare, which didn’t require much interpretation. He has buried himself under the information overload, overlooking something – probably. Ravi opened the files on his bedside table once again and flipped through them. ‘Noble Enterprise’ flashed through his eyes in one book entry as a vendor providing raw materials. Next day, he went to its office location in the Hyderabad suburb only to find it was something non-existent at the given address. He did the same with some more and found some more such companies. Non-existent importers supplying raw material to Vijay’s company for converting them into prescription drugs – how come? Is it the CFO? Or something more sinister? The other guy – distant cousin of Vijay’s wife – it’s time to check on him. Ravi went on to meet some ex-employees of the company, most of whom had only superficial praises for Vijay and other top management guys like the COO, Kunal Awasthi and CEO Anil Agarwal. One ex-employee from the accounts department dropped a bomb, which Ravi was not expecting. The CFO, Mr…
