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Embezzlement

Embezzlement is a form of fraud where someone steals or misuses money or property that was entrusted to their care, but not necessarily owned by them. Often found in businesses, embezzlement is an insidious form of theft that involves an abuse of trust, using an insider’s knowledge of company and account activity to appropriate assets.

An embezzler can steal money directly by withdrawing cash and depositing it into a personal account, writing a check out to themselves, funneling assets through a fake account, or by using a corporate card to pay for personal expenses. Money can also be stolen through elaborate financial schemes that involve creating false bills, businesses activities, and non-existent employees. Ponzi schemes, where money from new investors is used to pay the original investors, are also a form of embezzlement.

The financial impact of embezzlement cannot be understated, as companies were estimated to have lost approximately $400 billion each year to theft. Some of the most well-known embezzlement cases include fraudsters like Bernie Madoff, who bilked clients out of billions of dollars; Bernard Ebbers, who was convicted of violations relating to the $11 billion fraud at WorldCom; and Rajiv Goel, who was involved in the insider trading scandal at Intel and McKinsey.

It’s important for companies large and small to have internal procedures in place to detect and prevent embezzlement. This enforcement ensures that employees have no incentive to commit the crime. Some preventative measures might include conducting thorough background checks, implementing financial audits, and setting up employee accountability.

When a case of embezzlement is detected, the consequences are severe. Depending on the amount of money the perpetrator took, they can be held both civilly and criminally responsible. They may be required to pay back the amount they stole, as well as face jail time or a hefty monetary fine.

Embezzlement is an unethical and seriously illegal activity. Companies should take the necessary steps to make sure their finances are protected and their employees are trusted with their position. On a positive note, most cases of embezzlement can be avoided when companies implement strong internal processes and create an atmosphere of accountability.

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