Viva Ventures is a venture capital firm run by Fred J. Keilor and Larry Wiley (LW). Viva is thinly funded without a track record, and as a consequence the investment opportunities available to the firm are limited. Joseph Wiley (JW), the son of Larry Wiley, is a senior treasury analyst in FirstStreets finance group. FirstStreet is a mortgage company. As a treasury analyst at FirstStreet, JW has the authorization to make wire transfers of cash to and from a list of approved investment accounts. LW convinces his son, JW, to make wire transfers from the FirstStreet treasury accounts that JW controls to Viva. Keilor and LW only want to use the money as face capital to impress investors. Additionally, the money is to be wire transferred back to FirstStreet at the end of each quarter and prior to the annual audit to prevent auditors from identifying the unauthorized transfers. After each of these periods the money is again returned to Viva.In order for Viva to get the money, JW transfers the money to a series of approved investment accounts. The money remains there for a short period and then JW moves the money out of these accounts to Viva. In this way, FirstStreets internal controls are circumvented. It appears the transfers were made to approved investment accounts. JW is able to transfer $25 M to Viva in this manner. When the funds are returned to FirstStreet, they are first moved through the approved investment accounts and then back to FirstStreet. JW uses the wire transfer paperwork to show the funds only moved through approved accounts. Viva uses the transfers to qualify for high-yielding accounts.The following emails were logged between JW and LW:

JW (4/2/2020) Mad the $10 transfer to your account today. More transfers later. JoeLW (4/2/2020) Let me know the name of the transfer account so I can tell the bank. Thanks. DadJW (4/7/2020) Remaining 15 transfer on way today from FST Account. JoeJW (4/16/2020) Need funds back as of 6/30. Auditors are expected after that date. JoeLW (6/27/2020) We cant get the remaining $2 M back. They stole it. DadJW (6/27/2020) I am F%^&**^^^&!As a fraud examiner working with digital investigators, who have suspected malfeasance and logged these email messages, they have called them to your attention.

Since you have been alerted and seen each one in the sequence as it was sent, at which date in the sequence of messages, if any, would you feel the need to call a meeting of the other individuals on the internal fraud team. Justify your decisions and indicate what other actions should be taken, if any.