Employee theft—whether in the form of financial embezzlement, inventory pilferage, data misappropriation, or misuse of company resources—is a pervasive and growing threat faced by both small and large organizations. Globally, insider fraud drains approximately 5 percent of annual revenues from businesses—which translates into average losses of over $1.5 million per case—and often goes undetected for more than a year . In India, the impact of such internal betrayal is stark: reports show that nearly 60 percent of employee theft cases afflict small and medium enterprises, with every rupee stolen inflicting up to ₹4 in indirect costs through reputation damage, legal exposure, disrupted operations, and reduced morale . High-profile incidents—like the ₹1.7 crore fraud at an Ahmedabad hotel involving manipulation of accounting records and diversion of guest payments, or massive internal financial misstatements at banks such as IndusInd, where suspected employee collusion contributed to losses exceeding ₹2,236 crores ($260 million)—highlight how long-standing insider fraud can undermine trust, shareholder value, and regulatory compliance .