Criminal Law Questions? Ask a Criminal Lawyer.
you are correct - you would needed to have done it intentionally and knowingly and had an intention of getting a "kick back" for the "mistake"
the elements for proof are
there was a trust relationship between the defendant and the private organization or State or local government agency -
the property came into the possession or care of the defendant by virtue of his/her employment -
the dealing with the property constituted a fraudulent conversion or appropriation of it to his/her own use -
you acted with the intent to deprive the owner of the use of this property