Cameron is an accountant in the accounting departmentof Data AnalyticsCompany. Cameron's son's college tuition is due within a week, or he cannot continue taking classes. To meet the due date, Cameron transfers funds from Data Analytics to a fictitious

bank account, planning to repay the firm within one month. The transfer is discovered before the firm is re¬paid, and Cameron is arrested. What crime, or crimes, if any, has Cameron committed?


Cameron committed at least embezzlement.
The crime of embez¬zlement is committed when a person entrusted with another's funds or property fraudulently appropriates it. That Cameron may have intended to repay the "borrowed" funds is no defense (although an embezzler who re¬turns what has been taken may not be prosecuted because the owner may not wish to take the time to make a complaint, give depositions, and ap¬pear in court, or to reveal that the firm failed to have safeguards against embezzlement).
Depending on how Cameron engineered the theft, he may have committed other crimes—forgery, larceny, or a computer crime, for example.

Business

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