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- Embezzlement occurs when someone steals or misappropriates what they were entrusted to manage or safeguard. The property or asset need not be of substantial value for embezzlement to occur. Although closely related, it differs from fraud in that the embezzler had authorization to use or oversee the property or funds.www.investopedia.com/terms/e/embezzlement.asp
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Theft, embezzlement and fraud: What’s the difference?
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