Legal Definitions - detournement

Detournement refers to the unlawful act of an employee taking or diverting funds belonging to their employer for personal use or other unauthorized purposes. It is essentially a form of financial misconduct where an individual in an employment position misappropriates their employer's money.

Here are some examples to illustrate this concept:

• Example 1: A restaurant manager is responsible for depositing the day's cash receipts into the company bank account. Instead of depositing the full amount, the manager regularly skims a small portion of the cash for themselves before making the deposit, using the company's daily earnings to supplement their personal income.

  Explanation: This illustrates detournement because the manager (employee) is unlawfully taking a portion of the restaurant's cash (employer's funds) and using it for personal gain (misappropriation), rather than depositing it as required by their job duties.

• Example 2: An executive assistant is given a company credit card to manage office supplies and minor expenses. Over several months, the assistant uses the card to purchase personal items, such as groceries and clothing, and then submits these charges as legitimate office expenses, concealing the true nature of the purchases.

  Explanation: Here, the executive assistant (employee) is misusing the company credit card to pay for personal expenses (employer's funds) and disguising them as business costs, which constitutes a misappropriation of the employer's financial resources.

• Example 3: A payroll clerk at a large corporation subtly alters the direct deposit information for a former employee who has left the company, redirecting their final paycheck into an account controlled by the clerk. The clerk then attempts to cover up the change in the system records.

  Explanation: This scenario demonstrates detournement as the payroll clerk (employee) is diverting company funds (the former employee's paycheck, which is still under the employer's control until disbursed correctly) into their own account through fraudulent means (misappropriation).