When senior managers steal they typically do it knowing their employer’s systems back to front. They know which accounts can be skimmed and which assets nicked. Seniority also provides insight into how their actions may be covered up. Managers understand what transactions trigger audits and where holes exist in record-keeping. If the company monitors email and telephones or the cameras down the back fire-escape no longer work – they are often in the loop on that. The law reports are replete with managers misappropriating monies, stealing equipment, misusing vehicles, copying sensitive data and paying inflated invoices. Kimberly recently hosted a most intricate scheme where a trusted senior manager defeated all manner of security systems – red-areas, glove-boxes, magnetic safes and click-clack jars – to sneak out high value diamonds . It is one of those cases where you half want to fire the employee and half want to promote him for sheer ingenuity.