Unless this guy's manager constantly sat behind him and watched him over the shoulder when he worked in the office, I fail to see how remote working is a factor

Unless this guy's manager constantly sat behind him and watched him over the shoulder when he worked in the office, I fail to see how remote working is a factor here. On the flipside - I have to go through two levels of approval to expense a team lunch, how can some move around $155M with no paper trail of approval?