Issued by the AICPA FLS Fraud Task Force
Lead Authors: Jonathan T. Marks, CPA, CFF, CITP, CGMA, CFE, MBA; Howard Silverstone, MBE, CPA, CFF; Tammy Thomas, CPA, CFF, CGMA, CFE; and David Zweighaft, CPA, CFF, CFE
Resources
How Internal Controls Help Prevent, Deter, and Detect Employee Embezzlement | FVS Eye on Fraud
Feb 11, 2026 · 2.4 MB Download
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Winter 2026, Issue 1
Workplace fraud and employee embezzlement
Employee embezzlement is the deliberate theft or misuse of an organization’s funds or assets by an employee for personal benefit. This can take various forms, including skimming, cash theft, fraudulent disbursements, and payroll schemes.
Skimming
Download the FVS Eye on Fraud Winter 2026, Issue 1
File name: EOF - How Internal Controls Help Prevent Embezzelment_Winter 2026.pdf
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