Which embezzlement scheme involves employees making unauthorized withdrawals from customer accounts?

The embezzlement scheme that specifically involves employees making unauthorized withdrawals from customer accounts is accurately identified as unauthorized withdrawal. This type of scheme occurs when an employee illegally takes money from customer accounts without permission, typically exploiting access to financial systems or direct contact with customers to carry out the unauthorized transactions.

Unauthorized withdrawals can lead to significant financial losses for both the customers and the organization. The perpetrator usually covers their tracks by creating false records or manipulating the documentation to hide the missing funds. This method is direct and typically involves actual transfer of funds, making it a straightforward form of embezzlement.

In contrast, skimming involves taking cash from a business before it is recorded in the books, which does not specifically relate to customer accounts. Lapping is a technique where an employee takes money from one customer’s account and uses funds from another account to cover it up, creating a cycle of deception. False accounting entries can involve a variety of manipulations but do not necessarily pertain to direct withdrawals from customer accounts. Therefore, unauthorized withdrawal is the most accurate term to describe the action of making unauthorized withdrawals from customer accounts.