DECA+ Business Management and Administration Practice Exam 2026 – All-in-One Guide to Guaranteed Success!

Embezzlement specifically refers to the act of improperly taking or misappropriating funds or property that has been entrusted to someone's care, particularly in a professional setting. Individuals who commit embezzlement have been given access to the organization's assets, and they exploit that trust to unlawfully take these resources for personal gain. This act is considered a form of theft because it involves the conversion of assets owned by someone else, typically an employer, while the individual had legitimate access to those assets due to their role or position.

Other options provided do describe various forms of misconduct or fraud but do not capture the essence of embezzlement. Misleading sales tactics focus on deceiving customers about the nature of products or services. Unauthorized sharing of information pertains to confidentiality breaches, often in contexts like data privacy. Fraudulent investment schemes usually involve deceitful practices intended to gain investors' funds without the intent to produce returns. While these actions are unethical and illegal in their own right, they are distinct from embezzlement, which centers specifically on the abuse of entrusted resources for personal gain.