Embezzlement

==Prevention==
[[Internal control]]s such as [[separation of duties]] are common defences against embezzlement. For example, at a movie theatre (cinema), the task of accepting money and admitting customers into the theatre is typically broken up into two jobs. One employee sells the ticket, and another employee takes the ticket and lets the customer into the theatre. Because a ticket cannot be printed without entering the sale into the computer (or, in earlier times, without using up a serial-numbered printed ticket), and the customer cannot enter the theatre without a ticket, both of these employees would have to collude in order for embezzlement to go undetected. This significantly reduces the chance of theft, because of the added difficulty in arranging such a conspiracy and the likely need to split the proceeds between the two employees, which reduces the payoff for each.<ref name=":1">{{Cite web|title=Embezzlement|url=https://www.law.cornell.edu/wex/embezzlement|access-date=2021-08-31|website=LII / Legal Information Institute|language=en}}</ref>

Another obvious method to deter embezzlement is to regularly and unexpectedly move funds from one advisor or entrusted person to another when the funds are supposed to be available for withdrawal or use, to ensure that the ''full amount'' of the funds is available and no fraction of the savings has been embezzled by the person to whom the funds or savings have been entrusted.<ref name=":1" />