Final answer:
An employee facing financial difficulties is most likely to engage in employee theft.
Step-by-step explanation:
The employee who is most likely to engage in employee theft is C) An employee facing financial difficulties. When an employee is facing financial difficulties, they may be tempted to steal from the company to alleviate their financial problems. It is important for Sarah, the manager, to be aware of employees who are facing financial difficulties and provide them with support or resources to help address their financial issues, which may reduce the likelihood of employee theft.