TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EMBEZZLEMENT [1 record]
Record 1 - internal organization data 2012-04-30
Record 1, English
Record 1, Subject field(s)
- Offences and crimes
- Economics
- Auditing (Accounting)
Record 1, Main entry term, English
- embezzlement
1, record 1, English, embezzlement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
A definition of "embezzlement" cannot be found in the common law because it was not a crime at common law. ... It has been authoritatively said that "embezzlement," when defined in a general way―without application to a particular class, such as clerks, servants or other employees―is said to be the fraudulent appropriation or conversion of the property or goods of another by one who has the rightful possession of them or who is entrusted with their possession at the time of the conversion. 2, record 1, English, - embezzlement
Record 1, French
Record 1, Domaine(s)
- Infractions et crimes
- Économique
- Vérification (Comptabilité)
Record 1, Main entry term, French
- détournement
1, record 1, French, d%C3%A9tournement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action, pour une personne, de distraire à son profit des biens confiés à sa garde, habituellement dans l'exercice d'une charge ou d'une fonction au sein d'une organisation. 2, record 1, French, - d%C3%A9tournement
Record number: 1, Textual support number: 1 OBS
Le sens du terme «détournement» peut comprendre le fait de ne pas restituer les biens à leur propriétaire légitime, de les dissiper ou d'en faire un usage non convenu. 3, record 1, French, - d%C3%A9tournement
Record number: 1, Textual support number: 2 OBS
Ne pas confondre «détournement» et «malversation». La malversation consiste plus généralement en une faute grave commise dans l'exercice d'une charge ou d'une fonction. Il peut s'agir ou non d'un détournement. 3, record 1, French, - d%C3%A9tournement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Infracciones y crímenes
- Economía
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- malversación
1, record 1, Spanish, malversaci%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- desfalco 2, record 1, Spanish, desfalco
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Acción de tomar para sí o disponer indebidamente de valores y propiedades que se tienen en custodia por obligación. 3, record 1, Spanish, - malversaci%C3%B3n
Record number: 1, Textual support number: 1 CONT
El desfalco puede cometerse por medio de diversas manipulaciones; en ventas de mostrador, en cobranzas de cuentas a cargo de clientes, falsificando comprobantes de pago o disponiendo de mercancías del almacén, etcétera. No obstante que los auditores profesionales llevan a cabo investigaciones con las que pueden descubrir desfalcos, la detección de éstos es ya un objetivo importante en una auditoría. Los sistemas modernos de control interno funcionan principalmente para evitar que se cometan desfalcos y otros fraudes y que la responsabilidad sobre la comisión de éstos recae sobre la dirección de las empresas. 3, record 1, Spanish, - malversaci%C3%B3n
Record number: 1, Textual support number: 2 CONT
De forma más general, la confianza en los mercados y en la función de los beneficios como señal de eficiencia queda menoscabada si se generalizan el uso de información privilegiada, el fraude y la malversación. 4, record 1, Spanish, - malversaci%C3%B3n
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