A more thorough explanation:

Embezzlement is a type of theft where someone takes property that was entrusted to them. This is often money, but it can be other things too. Embezzlement can happen even if the person doesn't keep the property for themselves, but instead gives it to someone else.

Embezzlement became a crime because there were cases where someone had the right to possess the property, so it wasn't considered theft. To prove embezzlement, the prosecution only needs to show that the person had possession of the property because of their job or had the authority to control it. This can be determined by looking at the person's job title, description, and company practices.

There are different ways that embezzlement can happen. Some people take small amounts over time, while others take a large amount all at once. Some people under-report income to their supervisors and keep the difference. The IRS requires embezzlers to report the stolen funds on their taxes, and failure to do so can result in tax evasion charges.

Companies have created safeguards to prevent embezzlement, like cash registers and dividing duties between employees. Splitting duties makes it harder for people to collude and steal together.

Example: A cashier at a store takes money from the cash register and puts it in their pocket instead of ringing up the sale. This is embezzlement because the cashier was entrusted with the money and took it for themselves.

Example: An accountant at a company moves money from the company's account to their personal account. This is embezzlement because the accountant had control over the money and took it for themselves.

These examples illustrate how embezzlement involves taking property that was entrusted to someone and using it for their own benefit.