Employee embezzlement can involve which of the following actions?

Prepare for the Certified Financial Crimes Investigator Exam. Study with multiple-choice questions and detailed explanations. Boost your readiness and confidence to excel in the exam!

Employee embezzlement typically refers to the misappropriation of funds or property by an employee, which can include a variety of deceptive practices. Skimming bank funds is a clear example of such an action, as it specifically involves an employee taking money from the organization's accounts, often by bypassing the normal accounting processes. This can be done by manipulating transactions, creating false records, or directly accessing funds without authorization.

The act of skimming directly aligns with the definition of embezzlement since it indicates a theft of funds that the employee was entrusted to manage, thereby exemplifying a breach of fiduciary duty and trust. Understanding this aspect of employee embezzlement is crucial for identifying potential risks within an organization and implementing effective internal controls to mitigate such fraudulent activities.

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