CHAPTER 43

Hennessy called Information Technology specialist Jeremy Flynn next.

Jeremy Flynn entered the courtroom looking like an IT expert. He wore a suit without a jacket, his shoes were clunky and looked one size too big, and his skin looked like it hadn’t seen the sun in years. Hennessy almost suggested that he should wear a pair of thick glasses to complete the look, but Flynn’s natural persona looked convincing enough.

“Thank you for testifying. Can you begin with your name and then tell the court about your field of expertise?”

“My name is Jeremy Flynn, and I’m an IT specialist specializing in digital forensics.”

His voice was soft and nervous. “IT stands for Information Technology. I have a master’s degree in computer science from Duke University, and I’ve been working in the field for the past ten years. I’ve testified in several court cases and am always happy to review computer systems. My day-to-day work usually involves consulting with businesses and looking for holes in their security for potential fraudulent use.”

“And did you review the systems associated with Palin Accounting?”

“That’s correct.”

“And based on your analysis of their accounting systems, were there any vulnerabilities in the system that could’ve allowed fraudulent transactions to occur?”

“Yes. There were so many issues with their processes. It’s like they wrote their business workflows before computers were invented, and they haven’t changed since. Every step of the business process was open to fraudulent activity. There were no checks, reviews, or instructions on the work performed. After reviewing the business processes, I couldn’t believe that an accounting firm had operated like that for so long. I’m surprised there weren’t more instances of fraud.”

“Where were the holes in the process?”

“Mostly the lack of oversight. The senior staff had nobody checking their work. If a complaint wasn’t raised, then it appeared like nobody looked twice. The senior staff could’ve transferred all the money into their personal accounts, and nobody would’ve known.”

“Who were the senior staff in the office?”

“The owner, Mr. Bernard Palin, and the senior accountant, Mr. John Tilly. The business systems were so bad that those two senior staff members even had the same login. It’s impossible to determine which staff member authorized which transaction.”

“Impossible to determine?”

“That’s right. With the same system login, and both being able to log on at the same time, the system can’t tell who is who. Unless you were physically standing next to them, you wouldn’t know who performed what action.”

“Thank you, Mr. Flynn. No further questions.”

Garrett stood and buttoned his jacket. He remained standing behind the prosecutor’s table.

“Just a few quick questions, Mr. Flynn. Why would Mr. Palin set up work processes like that?”

“Most likely a lack of knowledge about business processes and fraud prevention.”

“If a business owner was trying to cover up their fraudulent transactions, would they use the same login as someone else?”

“That’s possible.”

“What I’m asking you is, could Mr. Palin have deliberately set up joint logins for senior staff so that if he was ever accused of fraud, there wouldn’t be an information trail that pointed the finger at him?”

“I don’t know the answer to that question. You’d have to ask Mr. Palin about that.”

“I thought so,”

Garrett smiled. “As a specialist, can you please confirm that Mr. Palin had the access and opportunity to make the annual transfer from the Foundation to his business bank account?”

“Along with Mr. Tilly, yes.”

“Thank you, Mr. Flynn. No further questions.”

Garrett sat down, and his smug smile grew even wider.