An account manager at New Commerce Finance discovers that his customers' records are being altered but can't explain how or why. When Jake Hammond, Chief Security Officer, begins a review, he uncovers a computer security breach and embezzlement, and the evidence points to the account manager. But soon his investigation takes an unexpected turn. Meanwhile, the world-wide economic crisis is taking its toll on New Commerce and, fearing negative publicity from the embezzlement, CEO Deb Cutter sells a large block of stock to minimize her losses. But her transaction captures the attention of the regional SEC director, who begins an investigation of his own. By the time Jake completes his review, three people are dead, two are in prison, and New Commerce Commercial Finance faces financial ruin.