Could the "fractional penny stealing" scheme featured in the movies "Superman III" and "Office Space" actually work?

Actually that "scheme" was already a cliche' from the literature of thriller novels before it showed up in the movies.

AND to quote out of context (and a bit distorted) from the Lonesome Dove television miniseries:

…I won’t say that the scheme works in real life and I won’t say it doesn’t, but I will

say this:

There is a legend from the eighties, that goes like this: Two ordinary functionaries in a medium-sized corporation, (one from the accounting department; and one from IT) suddenly showed up one morning with matching new Bentley automobiles, which they parked in the employee’s lot, and then went routinely into work, as if it were any other day.

As questions began to swirl and pressure for an explanation mounted, the two took an early lunch; got into their brand-new Bentley’s and disappeared— forever. They never returned from lunch or to work, and they had apparently prepared new identities of some sort, because they were not to be found.

AND OF COURSE, management of said corporation, immediately began an audit, with

emphasis on the actions of those two men (they were male), looking for some embezzlement or fraud or other “cheating scheme”. And they looked, and looked, and looked some more. They never found a single penny missing, nor even so much as out of place.

Upon further investigation the two, who were apparently abducted by aliens or something, showed some local banking records which evidenced unusual transfers of large amounts of untraceable off-shore-based-banking money into their local accounts before such accounts were subsequently drained and closed.

But there seemed to be absolutely no evidence that their former employer had been done out of anything of value. The company closed their investigation and moved on.