I think there’s some nuances that everyone (including the author of the article) is ignoring:
She works as a CPA for an accounting firm—-there are several types of occupations like hers where time tracking isn’t just for her employers payroll, but very likely how the firm bills its clients. Similar professions would include: architects, lawyers, etc. A lot of software tools for these professions automatically log time expressly for the purpose of billing the client. Chief Architect, for example, presents a pop up asking if the time tracker should be paused if you’re idle for too long.
Her timecard fraud isn’t just stealing from her employer, but very likely causing her employer to overcharge (ie steal from) their customers. The firm would almost certainly refund the fraudulent billings to their customers, (lest they lose the customer or worse—-get sued). The money recuperate from the fired employee is most likely being allocated for this.
Amusingly, SHE sued THEM first. They would have gone to great lengths to gather data, pay attorneys, etc to demonstrate that their termination of her was justifiable. Having already invested in their own exoneration, why wouldn’t they counter sue to mitigate their losses?