I Became A Black Merchant In Another World-Chapter 231: Auditing and Absolute Power (5)

In modern society, even high-ranking public officials, or mid-level government employees, are required to submit their financial statements.

The reason for this is to monitor whether they have taken bribes and committed acts that go against the national interest.

‘A person whose total assets were 100 million suddenly has 1 billion?’

Unless they inherited wealth from their rich parents, it’s 99.9% likely that they’ve abused public power to take bribes.

By investigating someone with shady dealings, it’s easy to recover criminal proceeds and catch the wrongdoer.

There’s no reason I wouldn’t follow this approach.

Of course, the people of the Tuscany Empire may not have as much knowledge as modern-day people, but they’re not ignorant. They know how to quickly spend misappropriated funds to erase evidence or launder the source, making it hard to trace.

However, with accounting books, any form of corruption leaves traces.

“Baron, after reviewing the spending records of the Visconti Duke’s estate, it’s no surprise, we’ve found indications of embezzlement using various methods.”

We often hear news of politicians or businessmen embezzling large sums, but in reality, embezzlement is a crime that is much closer to us than we think.

Embezzling billions is one thing, but when you break it down, even stealing a single pen or a roll of toilet paper from a company is technically embezzlement.

In large corporations, when they want to get rid of an employee who refuses voluntary resignation, they sometimes threaten to fire them for embezzlement (because embezzlement is embezzlement, legally).

Even the British East India Company didn’t treat their employees like this.

But still, embezzlement is a crime that is as common as ever, and there’s no way the Visconti family would be exempt from it.

“Of course, they wouldn’t be clean. Have you summoned the financial officers?”

“Yes, we’ve already called them in for an honest conversation.”

Sometimes, higher-ups create opportunities to talk to soldiers to listen to their troubles.

But unless they’re low-ranking soldiers or noble warriors with pure intentions, no one is going to speak honestly about their real issues in front of generals.

If they speak their minds deep from within, it’s obvious they’d face all kinds of disadvantages, as long as they don’t cross the line where they could get caught.

Even in today’s military, which has developed a hundred times more in terms of human rights than in the Middle Ages, this still happens.

In the case of an honest conversation with financial officers who committed embezzlement, it’s not like they won’t be threatened with warnings of potential harm to themselves or their families.

“You know how to handle those caught in this act, don’t you?”

At that, Lucio, the head accountant, answered confidently.

“We will not retrieve the embezzled funds. We will not punish those who committed embezzlement.”

If someone holds a knife and kills someone, it’s murder.

But in the Middle Ages, holding a knife and having an open-hearted conversation with someone could serve as an excellent form of communication.

Punishing someone for embezzlement operates on a similar principle.

“Instead, we’ll hold the knife to their throats, let them realize that life and death are in our hands, and make them aware that even a three-year-old would know they’ve committed a serious crime.”

Humans are tricky creatures.

What they think before and after entering the bathroom changes.

Whether in a positive or negative direction.

Someone who thinks they would have no wish beyond accumulating 100 million would start thinking they need 200 million once they reach the 100 million mark.

The person who thought they would never steal a single needle might eventually steal an entire cow.

But if you make it clear that stealing a needle will cost them their head...

‘Even the most cunning will naturally be deterred.’

“We are strictly adhering to this principle, Baron.”

“Continue doing so. If you can continue to raise awareness about the necessity of accountants across the Tuscany Empire in this way, in the future...”

I grabbed Lucio’s hands with both of mine.

“You could become judicial nobles yourselves. This is not a joke.”

These days, when the Emperor needs to take care of troublesome individuals, they concoct false charges and make judgments according to 'legal procedures' to dismantle them.

But if accountants are used, there’s the potential to turn embezzlement, tax evasion, and unexplained funds into treason charges.

In any country, treason is a capital crime for the instigator, and even those who merely participated face years of imprisonment, ensuring they can never return to society.

In the Tuscany Empire, which doesn’t pursue human rights or equal judicial procedures, even mere accomplices are neatly executed by hanging or beheading.

‘Why wouldn’t I make such powerful people into nobles? They need to be tamed.’

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“After retirement, you’ll be able to leave a great gift for your children and grandchildren. And as for how the embezzlement was carried out...”

As I was continuing this conversation, someone walked in.

“Baron, after inspecting the assets of the Visconti Duke’s finance minister, there are numerous suspicious items. It seems he received large amounts of money from external sources.”

There’s an unwritten rule in criminal law.

‘If someone benefited from the crime, that person is the criminal.’

In real investigations, this principle serves as a guideline and boasts about a 99.5% accuracy rate.

So, if we search through the finance minister’s financial records...

I could create the example the Visconti Duke wants.

“I’ll go and interrogate him personally.”

Embezzlement is honestly something that happens regularly.

The Visconti Duke probably doesn’t think twice when someone embezzles funds within the estate.

It’s considered common sense here.

Thus, even those being investigated for embezzlement are somewhat respected while being thoroughly investigated.

They’re not handcuffed, not tortured, and the accountants investigating them speak politely in accordance with their rank.

But our finance minister is so clearly guilty that he’s locked in the underground prison.

“Baron, I’m truly innocent. Yes, I did gain some professional benefits while overseeing the Visconti Duke’s finances. I’ll admit to that! But I never betrayed the Visconti Duke’s family!”

Without anyone asking, he spoke as if possessed by a spirit, his ancestors’ words pouring out as if from a flood.

Our accountants must have worked very hard.

Well, given that they opened a path for those who had gained money but never achieved honor or power to become nobles...

‘I imagine they worked with the determination that they could die working, but they could never fail.’

“That’s none of my concern. What matters is whether you betrayed the Visconti Duke or not.”

In this era, embezzlement is often considered a form of ‘professional benefit.’

In fact, if I were to punish embezzlement strictly without raising salaries, the surrounding nobles would gossip.

‘That guy is punishing his subordinates like he's killing chickens and pigs.’

But betraying someone who has turned a blind eye to embezzlement is a different matter.

After all, no one dies by suicide because they’ve stabbed the Duke of Visconti in the back without knowing it.

“The methods of embezzlement are quite varied. You wrote down that you bought buildings, mansions, and poultry farms, but in reality, you just took the money needed for the purchase and pocketed it.”

Hearing this, the finance minister swallowed dryly.

We hadn’t even started the most important part yet.

“Under the name of the Visconti Duke’s family, you borrowed money from various places and invested it in stocks. Not a bad idea, but you pocketed nearly all the profits, putting them in your own pockets along with your subordinates.”

Come to think of it, didn’t a certain company employee embezzle 30 billion to buy Bitcoin?

At least for the company, it was fortunate that Bitcoin rose, allowing them to recover the principal easily...

It seems there are always crazy people in any era.

“You really handled the stocks cleverly. You invested in decent businesses and workshops within the Visconti Duke’s family, with dividends of 30% per year on the principal. That’s about 6,000 gold coins.”

Honestly, if this guy weren’t a traitor, I’d want to bring him into the Rothschild company.

Despite having access to insider information, being able to achieve a 30% return on stocks shows he’s a natural at it.

“Also, you quietly transferred land under the Visconti Duke’s name into your own name and used it... There are many charges. Of course, up to this point, the Duke probably won’t seize anything. You’ll have to return the dividend profits to the Duke’s family next year.”

But the important thing is ultimately this:

“However, aside from the profits from embezzlement, the unlawful profits you’ve gained... You’ve essentially sold out your family. That’s how it looks from the eyes of a merchant like me.”

Unlawful profits always point to the culprit.

This is a universal truth.

It can’t be emphasized enough.

“If you confess your crime honestly, maybe you won’t face too many consequences.”