Mobile transactions are more traceable than cash, making it harder for corrupt officials to embezzle undetected.

ECONOMIST: Mobile-money services

The fee may be legitimate, but the government may wish to keep it secret, to make it easier to embezzle.

ECONOMIST: How transparent are the world��s biggest listed companies?

How did one embezzle if one wanted to embezzle well?

NEWYORKER: Great Experiment

According to the opinion, one of the general partners almost immediately started to embezzle money from the partnership, and thereafter engaged in self-dealing such that the partnership became valueless right before limited partnerships were sold to investors.

FORBES: Miske: The Innocent General Partner Tagged With Liability For Losses Due To Misdeeds Of Another General Partner