The False Bike Messenger I was auditing at Bernie Green’s Insurance Brokerage. This was my third year with this particular client. I was familiar with most of the staff. I was actually a senior auditor with Denny, Junior and Singh, Chartered Accountants. If I remembered right it was a Tuesday and I was just returning from lunch when I saw Westin, their bike messenger, coming out of a taxi. I wondered what had happened to his bike. Later that afternoon, I was busy working on some audit schedules when Ditty Burke came into the room where I was. She was their Accountant. “They stole Westin’s bike.” “I was wondering what happened to him. I saw him come in a taxi.” I knew that about two years ago gunmen had held him up and stolen his bicycle and the lodgements. “Did he have any lodgements with him?” “He made the lodgements before they held him up.” I thought to myself, why would anybody stea