What best describes a scenario when an employee has been shaving off pennies from multiple accounts and depositing the funds into his own bank account?

'Data fiddling' is not a recognized specific term for this type of financial fraud, although it generally implies manipulating data.

Data diddling refers to altering raw data before it is input into a computer system or after it has been input but before processing, for example, changing time cards or checks, which is a broader concept than specifically shaving pennies.

Salami techniques describe a type of financial crime where an attacker takes very small sums of money (like pennies or fractions of cents) from a large number of transactions or accounts, which are often individually too small to be noticed, and accumulates them into a single account. This method makes the theft difficult to detect because each individual transaction appears legitimate.

Trojan horses are a type of malicious software that disguises itself as legitimate software to gain unauthorized access or control over a computer system, unrelated to the financial fraud described.