In Episode 2 of The Auditors, Shin Cha-il meets Vice President Hwang in his office and boldly tells him that everyone responsible for the corruption that led to the tower collapse will face consequences. Vice president Hwang seems annoyed as he lets him know that if he fails to provide evidence, he will pay.
Shin Cha Il then returns to Seo Pil gyu telling him that Bae Young sik is hiding the accident of the tower crane victim. He urges the rest of the staff during a meeting to work hard in ridding the company of corruption.
Vice president Hwang meets his brother, the president. He is uncomfortable with the hiring of Shin Cha il thinking he is trying to screw him over by hiring Shin Cha il to audit the company claiming that even their father turned a blind eye to siphoning company funds but his brother disagrees telling him he won’t allow that as he’s now the president of the company.
Afterwards, Han-soo at the meeting discovers that Bae Young-sik has vanished from the hospital room, further increasing his suspicions. Everyone becomes shocked when Shin Cha Il announces that he wants Han Soo to be moved to another department. Meanwhile, Yang Jae Sung and Seo Pil gyo discuss between themselves over the whereabouts of the laptop which neither has an idea of.
Cha-il wants to drive in his damaged car but Han-soo stops him taking Shin Cha-il’s damaged car to be repaired. Cha Il then questions him again about the laptop but Han soo once again says he doesn’t have it. Next, they visit Choi hyung il, the crane driver. Choi emphasizes the good fortune he has had with the accident and expresses gratitude for Bae’s assistance. On the other hand, Cha-il thinks that he is not telling the truth when he asked if they were close. In reality the two had a senior junior relationship in school. Cha IL and Han Soo butt heads again over their different views until Cha il orders him to go home.
Han-soo goes to Bae Yong Sik’s daughter’s house after leaving Cha-il in order to search for any signs of Bae Young-sik. Nevertheless, it transpires that his daughter is completely unaware of her father’s situation and grows increasingly concerned about his welfare.
Afterwards, before Han-soo comes back home, he gets Bae’s laptop from a locker. It was discovered that he had used a taser to take back the laptop from a gang member, and he had been in possession of the laptop the whole time. At home, Han-soo, Han Soo complains to his parents about Cha il, how annoying it is that although he calls people out for their wrong doings, he is always right. His father laughs telling him how his mother always criticized him for certain things but when he thought about it, she was always right and he found that lovable. His parents advise him to follow Cha Il’s lead when he knows he is right.
That night, alone in his room, Han soo easily bypasses the laptop’s password as he aspires to become a white-hat hacker. He finds that the tower crane was low-quality and dangerous, and he discovers signs of corruption. He returns to the office to discreetly leave the laptop for Cha-il to find the next morning but runs into vice president Hwang who catches onto him. Vice president Hwang takes the laptop instead and leaves.
Han-soo contacts Shin Cha-il to inform him about the laptop that Hwang has. Cha-il then tracks Hwang to a deserted warehouse and demands him to return the laptop but Hwang burns the laptop, ultimately destroying it.
The following day, Han Soo arrives for work slightly worried that Cha Il isn’t in the office. Meanwhile, Shin Cha-il searches through the CCTV footage from the construction site and reviews the footage from Bae’s car’s dashcam. After that, he goes to the hospital to watch the CCTV footage and encounters President Hwang Se-woong. Se-woong takes him to a room where his older brother is currently in the hospital. His family, his wife and children are celebrating his birthday, although he is unconscious. As they are leaving, President Se woong describes how he assumed the role of president after his brother had a car accident while their half-brother Hwang Dae-woong served as vice president. The family plans to dismiss Dae-woong when the eldest brother gets better and takes back his role as president of the company because Dae-woong is aggressive and unethical, unlike his siblings.
In other places, it is discovered that Hwang Dae-woong maintains a close bond with the managing director and turns a blind eye to his embezzlement activities. This is because the managing director had supported him when he was younger, particularly considering he is the illegitimate child.
Meanwhile, Seo jin discovers that the driver Choi took a longer time, about four hours to get to the hospital after the accident unlike the others. She tells this to everyone but Yeom Gyeong suk refutes it, claiming that he might have gone to the toilet which explained the delay. Just then, Shin Cha-il calls Seo jin requesting the team to provide him with the contact information of another employee, An Byeong-jin. Han-soo, promptly goes to the address and goes inside the house to discover that the food is starting to spoil, indicating that An has been absent from home for several days. He also encounters Cha-il at the house. Cha Il ignores him as he asks questions about An and if he found the laptop. Instead, Cha il answers Seo jin’s call. She tells him about the inconsistency she discovered. She noticed that on the day of the accident, Bae spent an excessive five hours taking driver Choi to the hospital, much longer than the usual time required to get there. Shin Cha-il is unhappy when Han Soo insists on following him. Regardless, they drive the same route that Bae had taken, and eventually, Cha-il and Han-soo reach a lake.
There Cha-il explains that An was the real person who operated the tower crane, not Choi. He speculates that Bae could have disposed of An’s body in the lake and then had driver Choi take his place, which explains why it took him so long to arrive at the hospital but Han Soo can’t believe it. Just before he is about to contact the authorities, Han-soo convinces him to instead visit a clinic on the other side of the lake, assuring him that Bae is innocent. As expected, they discover Bae with a seriously injured An, who was the original crane operator in the accident.
Han-soo managed to comfort a very upset Bae by letting him know that his daughter is eagerly anticipating his return and that he will soon be a grandfather. This prompts Bae to disclose the true events of the accident.
An was the one who was originally operating the tower crane when the accident took place, and on the way to the hospital, Bae discovered that he was not breathing. He contacted the managing director Seo pil gyo, who instructed him to get rid of the body in order to cover up their corruption. Nonetheless, although Bae was involved in the embezzlement, he chose to conceal An in the clinic upon discovering that An was still alive, showing his compassionate nature. He then requested Choi to take over as the driver, as An had replaced Choi at the time of the accident. This is how Choi became the driver. He only embezzled to give his daughter a better life and felt deceived by the management who promised the staff better salaries if he helped out.
After this, Bae is arrested and Cha il orders Han Soo to transfer An to a better hospital which he does. Shin Cha-il communicates all of this information to the president in front of the managing director and Vice President Hwang, and suggests holding a special audit meeting with the main stakeholders in attendance. The situation is crucial as Cha-il must present evidence to support his claims, as failing to do so would damage the president’s reputation. He tells his team to prepare for the audit. In the meantime, Han-soo comes to the realization that Shin Cha-il was correct all along and starts to admire and adhere to him. He tells Yeom Gyeong seok that he regrets listening to him after finding out he was working with the managing director to tarnish Cha il’s work through him.
On the day of the scheduled audit, the CEO of Myung Tower, the company that provides JU Construction with crane towers, was expected to testify against the managing director. However, he ends up withdrawing his testimony. Shin Cha-il was aware that it was a setup and had instructed Han-soo to find the footage from the dashcam. Han-soo learned from Bae that he had disposed of all the evidence in driver Choi’s trash can on the day of the accident.
Han-soo searches through the garbage and is fortunate enough to discover the video recording of the managing director confessing to his corrupt actions and instructing Bae to get rid of An’s body. The managing director Seo Pil Gyo is arrested and turned over to the police for a criminal investigation, while Vice President Hwang has been reprimanded with an apology and a reduction in pay for his involvement in the corruption and for burning the laptop. Everyone is happy and applauds Cha il.
Han Soo boasts to everyone about how he retrieved the cameras but then Seo jin who is bothered for some reason asks what Cha Il would have done if Han Soo hadn’t found the evidence which makes everyone a bit tense.
President Hwang congratulates Cha il but after leaving his office, he seems deep in thought.
Meanwhile, it turns out vice president Hwang and Seo-jin are acquainted and have a positive relationship considering when she comes home, she finds him having a comfortable meal with her mother. Meanwhile, Han-soo’s request for a transfer within the department has been suspended as Shin Cha-il acknowledges his efforts to improve and forgives his apology. In his dark lonely apartment, Cha il places the burnt laptop on his table and sits on his chair seemingly forlorn.
The next morning, Han soo is speaking with Seo jin when Cha il arrives work accepting his greeting for the first time. The episode concludes as the team comes across a gathering of demonstrators outside the company headquarters.
Our characters are starting to understand each other but isn’t it a bit too early for the bad guys to be dealt with which means there is a bigger fish at play. I don’t particularly trust the president and Seo Jin being acquainted with vice president Hwang was surprising. Is she really an ally or is she a foe?