Embezzlement Case Summary

This would be considered embezzlement.
Embezzlement occurs when an individual, who has been entrusted with funds, abuses this trust and misappropriates these funds.
In this case, W was entrusted with access and authority over H's accounts.
Instead of staying within the scope of his duty, W made cashed unauthorized checks and gave himself and accomplice a pay rise.
Furthermore, he attempted to “fix the books,” or in other words, cover his tracks in the company's records.
Thus, W would probably be found guilty of embezzlement.