NCJ Number
105244
Date Published
1985
Length
0 pages
Annotation
This training video dramatizes the problem of internal theft through the case histories of three individuals convicted of embezzlement from the financial institutions that employed them.
Abstract
They include a former proof operator, a former teller, and a former small town bank vice president. All three discuss the motivations behind their crimes and the disastrous consequences of discovery and sentencing for their careers, reputations, and self-esteem. Experts in criminology discuss white-collar crime in terms of an embezzlement formula in which financial need, access to funds, and rationalization lead to internal theft. The costs of white-collar crime and difficulties in sentencing such offenders also are considered. Finally, guidelines for preventing internal theft are discussed, including high ethical standards, clear and open communication between management and employees, internal accounting controls, and rigorous prosecution of offenders. A training manual provides an overview of the film, suggestions for opening and closing remarks, discussion questions, and supplemental information on white-collar crime costs and prevention.