If you believe an employee may be embezzling company funds for personal use here are some items that will be needed to successfully prosecute the case:

• Evidence that may show who the employee is and how they were able to embezzle the funds.
• Once you have determined who the employee is you may want to confront them with the theft to determine the reason.
• If possible and you have copies of checks forged and cashed by the employee show them to the employee and ask them if they wrote and cashed the check. If they admit to forging the check have them initial and date the face of the check.
• If the employee is talking ask them to explain the procedure they used to commit theft. Have them also write out and sign it.
• Ask the employee if any of the property taken or anything of value can be returned to the corporation. If they say it can and it is at their home have a security representative accompany them to their residence and obtain the property with their consent. Give the employee a receipt acknowledging you received the property and have them sign the receipt releasing the property to you.
• Decide whether you want to proceed with the theft as a criminal/civil matter or both. You may want to consult an attorney to assist you with this decision.

If you decide to proceed with the case criminally an initial crime report will be complete and forwarded to a detective for further investigation and filing of a criminal complaint. The complaint will be filed once the detective has collected all evidence and completed their investigation. The detective must be able to understand the case and be able to clearly present and explain the case to the District Attorney assigned to the case. A fraud or embezzlement type crime can take a long time to put together so please be patient.