There will almost always be a paper trail, unless it is cash that has been taken. Frequently, there will be video surveillance of someone putting cash in their pockets and walking out. More often than not, there are checks, with deposits so there is a paper trail. There are bank records, canceled checks, and ledgers. In these types of cases, the paper trail can lead back to the person who had the benefit for the money, which is the person who is charged with embezzlement.