Which of the following distinguishes embezzlement from other kinds of theft of corporate property or...

Embezzlement is distinguished from other kinds of theft by the breach of trust inherent in the crime. In embezzlement, an individual steals or misappropriates assets that were lawfully entrusted to them. This distinguishes it from other types of theft, where the perpetrator may not have had legitimate access to the property.

Key Characteristics of Embezzlement:

Breach of Trust: The perpetrator exploits their position of trust within the organization.

Lawful Access: The individual had authorized access to the assets but used them for unauthorized purposes.

Intent: Criminal intent must still be proven, as the act involves deliberate misuse of entrusted property.

ASIS Certified Protection Professional (CPP®) References:

Fraud and Internal Theft: The CPP manual explains embezzlement as a specific type of fraud characterized by misuse of entrusted resources (Chapter 8).

Insider Threat Management: The CPP material highlights the role of trust and access in differentiating embezzlement from other forms of theft.

Fraud Detection and Prevention: Guidelines for identifying signs of embezzlement, including audits and reconciliations, are emphasized in CPP fraud control strategies.