Digging Out What Lies Beneath the Iceberg

This efficiency was astonishing.

In less than a week, PricewaterhouseCoopers' team had picked out several unsettling details from a pile of seemingly perfect statements.

"Senior Managing Director, please look at this entry." Richard walked into Takuya's office and handed over a comparison list. "This was a channel subsidy last year for the Jupiter console in the Kansai Region. On the books, it was recorded as 'marketing expenses,' corresponding to several major home-appliance chain stores. But by penetrating the flow of funds, we discovered that the money ultimately went to a shell company called 'Yamato Consulting,' and the legal representative of this company is actually a distant relative of a senior deputy manager in the Sales Department."

Nakayama Takuya looked at the list, his eyes showing no surprise, only an expected coldness.

"How much was it?"

"Ten million yen. The amount is not enormous, but procedurally it constitutes a serious violation," Richard replied. "More importantly, this operation is not an isolated case. Over the past three years, similar fund flows have shown a regular pattern of distribution."

Nakayama Takuya leaned back in his chair, his fingers unconsciously rubbing the fountain pen.

"This is exactly why I wanted to establish the Audit Committee. This kind of 'petty theft' may seem as if it doesn't hurt the bones or tendons, but it corrodes the entire company culture. When the employees below discover they can profit easily through such means without being found out, who will still have the mind to do their own jobs properly?"

Nakayama Takuya paused, then continued, "Of course, this situation is fundamentally impossible to avoid in Japanese society, and Sega cannot possibly change the atmosphere of society as a whole. All we can do is reduce the negative impact of these situations while using them to produce some positive