<P> Embezzlement sometimes involves falsification of records in order to conceal the activity . Embezzlers commonly secrete relatively small amounts repeatedly, in a systematic and / or methodical manner, over a long period of time, although some embezzlers secrete one large sum at once . Some very successful embezzlement schemes have continued for many years before being detected due to the skill of the embezzler in concealing the nature of the transactions or their skill in gaining the trust and confidence of investors or clients, who are then reluctant to "test" the embezzler's trustworthiness by forcing a withdrawal of funds . </P> <P> Embezzling should not be confused with skimming, which is under - reporting income and pocketing the difference . For example, in 2005, several managers of the service provider Aramark were found to be under - reporting profits from a string of vending machine locations in the eastern United States . While the amount stolen from each machine was relatively small, the total amount taken from many machines over a length of time was very large . A smart technique employed by many small - time embezzlers can be covered by falsifying the records . (Example, by removing a small amount of money and falsifying the record the register would be technically correct, while the manager would remove the profit and leave the float in, this method would effectively make the register short for the next user and throw the blame onto them) </P> <P> Another method is to create a false vendor account and supply false bills to the company being embezzled so that the checks that are cut appear completely legitimate . Yet another method is to create phantom employees, who are then paid with payroll checks . </P> <P> The latter two methods should be uncovered by routine audits, but often aren't if the audit is not sufficiently in - depth, because the paperwork appears to be in order . A publicly traded company must change auditors and audit companies every five years . The first method is easier to detect if all transactions are by cheque or other instrument, but if many transactions are in cash, it is much more difficult to identify . Employers have developed a number of strategies to deal with this problem . In fact, cash registers were invented just for this reason . </P>

Which activity is a common form of embezzlement