The Institute for Works of Religion, the bank better known as the IOR, sits at the center of this film about money moving through the Vatican. Italian prosecutors open a money laundering investigation after unusual transfers raise flags, and authorities seize millions of euros in Vatican funds as the case develops. The IOR's president comes under direct scrutiny, and the film traces how a bank serving a church of over one billion Catholics ended up entangled with organized crime allegations and offshore secrecy. Interviews and financial records lay out how charitable donations, diplomatic immunity, and a lack of outside oversight combined to make the Vatican's finances nearly impossible to audit from the outside. The film treats the scandal as a case study in institutional power, showing how a sovereign city-state's bank could operate for decades with minimal transparency. It stays focused on the paper trail: wire transfers, shell accounts, and the prosecutors trying to follow money that was never meant to be traced.