El desfalco o malversación es el acto en el que uno o más individuos se apropian indebidamente de valores o fondos que les han sido confiados en razón de un cargo. Es un tipo de fraude financiero. Puede referirse tanto a caudales privados, como entre un empleado y su patrón, como públicos. El desfalco es una ofensa estatutaria, por lo que la definición de este crimen varía de estatuto a estatuto. Sus elementos típicos son: (1) la conversión (2) fraudulenta (3) de la propiedad (4) de otro (5) por una persona que tiene posesión lícita de ella. En otras palabras, es un crimen contra el patrimonio, esto es, contra el derecho del propietario de controlar la disposición y uso de la propiedad. El elemento de la conversión requiere una interferencia sustancial en los verdaderos derechos de propiedad del dueño (a diferencia del hurto).

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Embezzlement is the act of withholding assets for the purpose of conversion (theft) of such assets, by one or more persons to whom the assets were entrusted, either to be held or to be used for specific purposes. Embezzlement is a type of financial fraud, e.g. a lawyer might embezzle funds from the trust accounts of his or her clients; a financial advisor might embezzle the funds of investors; and a husband or a wife might embezzle funds from a bank account jointly held with the spouse. Embezzlement usually is a premeditated crime performed methodically, with the embezzler taking precautions to conceal his or her activities of the criminal conversion of the property of another person, because the embezzlement is occurring without the knowledge or the consent of the affected person. Often it involves the trusted individual embezzling only a small proportion or fraction of the total of the funds or resources he/she receives or controls; in an attempt to minimize the risk of the detection of the misallocation of the funds or resources. When successful, embezzlements continue for years (or even decades) without detection. It is often only when a relatively large proportion of the funds are needed at one time; or they are called upon for another use; or, when a major institutional reorganization (the closing or moving of a plant or business office, or a merger/acquisition of a firm) requires the complete and independent accounting of all real and liquid assets; prior to, or concurrent with, the reorganization, that the victims realize the funds, savings, assets or other resources, are missing and that they have been duped by the embezzler. In the U.S., embezzlement is a statutory offense that, depending on the circumstances, may be a crime under state law, federal law, or both; therefore, the definition of the crime of embezzlement varies according to the given statute. Typically, the criminal elements of embezzlement are: (i) the fraudulent (ii) conversion (iii) of the property (iv) of another person (v) by the person who has lawful possession of the property. (i) Fraudulence: The requirement that the conversion be fraudulent requires that the embezzler wilfully, and without claim of right or mistake, converted the entrusted property to his or her own use. (ii) Criminal conversion: Embezzlement is a crime against ownership; i.e. voiding the right of the owner to control the disposition and use of the property entrusted to the embezzler. The element of criminal conversion requires substantial interference with the property rights of the owner. (This is unlike larceny, wherein the slightest movement of the property, when accompanied by the intent to permanently deprive the owner of possession of the property is sufficient cause.) (iii) Property: Embezzlement statutes do not limit the scope of the crime to conversions of personal property. Statutes generally include conversion of tangible personal property, intangible personal property and choses in action. Real property is not typically included. (iv) of another: A person cannot embezzle his or her own property. (v) Lawful possession: The critical element is that the embezzler must have been in lawful possession of the property at the time of the fraudulent conversion, and not merely have custody of the property. If the thief had lawful possession of the property, the crime is embezzlement. If the thief merely had custody, the crime is larceny.

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