横領

1. Origins, structure, and basic meaning

• Structure: 横領 (おうりょう) is unlawfully appropriating property entrusted to one's control. The examples use a verbal allegation and a nominal prevention target.
• Basic usage: A fictional accountant is suspected of embezzling public funds; a company changes controls to prevent embezzlement.

2. Common pitfalls and similar expressions

• Alleged misuse of public funds and offense prevented by controls
  • The appropriated property is 公金を; the prevented event is 横領を. Unlike simple theft, the concept centers property already under the offender's custody.