Plot summary

The scene of this novel is Paris

Paris

Paris is the capital and largest city in France, situated on the river Seine, in northern France, at the heart of the Île-de-France region...

, where the branch of a well-known London

London

London is the capital city of :England and the :United Kingdom, the largest metropolitan area in the United Kingdom, and the largest urban zone in the European Union by most measures. Located on the River Thames, London has been a major settlement for two millennia, its history going back to its...

 bank

Bank

A bank is a financial institution that serves as a financial intermediary. The term "bank" may refer to one of several related types of entities:...

 is being audited. A normally routine affair, this year's audit

Audit

The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...

 is different -- the auditors have reason to believe that there may be fraud

Fraud

In criminal law, a fraud is an intentional deception made for personal gain or to damage another individual; the related adjective is fraudulent. The specific legal definition varies by legal jurisdiction. Fraud is a crime, and also a civil law violation...

 or embezzlement

Embezzlement

Embezzlement is the act of dishonestly appropriating or secreting assets by one or more individuals to whom such assets have been entrusted....

 at play.

How do the auditors know this? A few indiscreet words overheard at a Paris nightclub

Nightclub

A nightclub is an entertainment venue which usually operates late into the night...

.

Our attention is turned to each player, some major and many minor, the bank officials and overseers of the audit of course, but mostly to the underpaid, unhappy junior and senior auditors, each a prisoner of his own private conflicts and aspirations, and each seeing the discovery and proving of the fraud as his chance for promotion.

The novel makes the seemingly boring task of auditing understandable and delves into the hearts of those who make business their life's work.