Detective: Because the embezzler must have had specialized knowledge and access to internal financial records, we can presume that the embezzler worked for XYZ Corporation as either an accountant or an actuary.
Conclusion
The embezzler is probably one of the actuaries.
Evidence
The embezzler must have had specialized knowledge / access to financial records, so
Intermediate Conclusion
The embezzler must have been an accountant or an actuary.
More Evidence
But an accountant probably wouldn't make the mistakes in ledger entries that gave away the crime.
Evaluate
The author is trying to solve the causal mystery of who embezzled, so we could use a Curious Fact / Explanation template:
Curious Fact: who is the embezzler? Author's Story: it's probably an actuary.
We can weaken either of two ways: 1. suggest a different explanation for who the embezzler is 2. hurt the plausibility of the author's explanation
Goal
Look for an answer saying that people other than accountants and actuaries had specialized knowledge and access to records (which introduces an alternative explanation for who the embezzler might be).
Look for an answer talking about the ledger entries and either making it seem like an accountant might easily have made those mistakes, or make it seem like an actuary likely wouldn't make those mistakes.