Business is invariably an exercise in balancing initiative with accountability. For executives, however, this balance is particularly delicate: what appears today to be a sound managerial decision may tomorrow become the subject of a criminal investigation. The issue of embezzlement and misappropriation ranks among the most contentious for senior management. In this article, we examine which actions may be construed as criminal offenses and how executives can safeguard themselves against unsubstantiated charges.
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