Question: Why did Shine not pay back the firm the $10,000 out of the $100,000 he got back?

Chosen answer: I assumed that that Charles Shine did not have time to return the money to the work account before his boss discovers it is gone because the banks would have been closed when he was at the hotel and retrieved the briefcase with the $100,000. Granted, prior to this he asks his boss for a check for the commercial expense, so it might have made more sense to ask for a transfer earlier because a check implies that he did not signing for funds and could not have embezzled the funds. How he stole it if he did not have access to the account, I do not know.