It was the end of the financial year and we were currently carrying out audits. The audits were being handled by external auditors. The audit this time round would be important to our company as we were getting ready to receive funding for the new project. I had worked for this company as a senior HVAC serviceman. Several Duties included overseeing the operation of the cooling and heating business. This company was among the few local businesses doing well in terms of revenue collected. We manufactured and sold heating and cooling equipment. Each department including logistics and warehouse would be audited. Over the past year, we had an increase in demand for commercial air conditioning systems because of the rise of office complexes. More and more homeowners were opting for the electric heat pump as the quality heating and air cooling unit. These units were costly but inexpensive to operate. The digital thermostats were also becoming increasingly popular as they could work on any air conditioning system to help with indoor comfort. Some of the auditors were aware of the information on HVAC installation as well as heating and cooling service. They were to present the report to the management the following week. There were found to be some discrepancies in the management of funds meant to go into air conditioning repair. There was also some mismanagement of funds meant for the salaries of air conditioning experts. The accountants were later tasked with tracing the money and presenting the report. This was a serious offense if any of the accountants were found guilty. These financial discrepancies would cripple an entire organization if not addressed early enough.