In many cases in which embezzlement occurs, the person who takes the money also has access to the company's books. This is what sets embezzlement apart from other types of theft. Simply stealing money from work is one thing. Embezzlement usually involves trying to hide that activity.
For instance, an employee who is tasked with making bank drop-offs and then recording them in the logs may decide to take money and then doctor the logs so that the theft is not apparent. Their hope is that no one will ever know that it's missing and that they can cover their trail.
One problem this creates is that you could make a mistake in the books that makes it appear as if you've embezzled money. But those accusations may not be accurate.
Some accounting errors could make it so that all the books no longer match up, which may draw attention to the problem. In some cases, it may look like you were attempting to cover up the theft of a certain amount of money. But you may counter this by claiming that you made an honest mistake that anyone could have made. You were certainly not trying to hide any illegal activity. You just wrote down the wrong figure.
These cases can be very complicated due to the large amounts of financial paperwork that will be needed. They're not nearly as simple as minor types of theft. Digging through all of this data can be difficult and complex, and that's why it's so important for anyone who has been accused of embezzlement to know what legal options they have.