2013, Jiangcheng. During a regular audit, the Office of the Special Commissioner of the National Audit Office in Jiangcheng found that Rongzhong Construction Group's financial statements were "abnormally perfect"—the revenue was as stable as a line, the cost ratio was accurate, and the turnover rate of accounts receivable violated industry rules. It looked like a high-quality private enterprise, but in fact it was hiding mysteries.
Senior auditor Chen Jingzhi was keenly aware of the anomaly and led young team member Zhou Ming and others to dig deeper. After three days and three nights of all-night checks, Rongzhong Construction's fraud was peeled off layer by layer: it inflated revenue by nearly 80 million yuan, forged core contracts, falsely issued invoices, and artificially adjusted accounts to create profits. A shell company actually defrauded multiple financial institutions of more than 100 million yuan in loans.
After the investigation deepened, an even more shocking chain of interests emerged: the management of Beijiang Branch of the city commercial bank colluded with Lan Deheng internally and externally to illegally handle 70 million false personal installments and misappropriate nearly 30 million employee personal loans, forming an illegal fund pool; at the same time, Lan Deheng transferred assets through offshore accounts and used covert methods such as "consulting fees" and "assets on behalf of others" to transfer benefits to many municipal leaders and relatives, building a strong protective umbrella.
Facing the advancement of the audit, Lan Deheng threatened the members of the audit team with violence while exerting pressure through high-level municipal officials in an attempt to obstruct the investigation and cover up the matter. However, Chen Jingzhi adhered to the principle of audit independence, led the task force to penetrate the capital maze, fixed key evidence, and finally formed an audit report that pointed directly at the core corruption. …
