That’s an odd take here.

Man uses company card for personal purchases, then leaves account management with 9 year old son.

Let’s say this was:

Bob has Bill’s key to his house, so he can take care of it while Bill is away. One day, Bob’s son says he needs some peanut butter. Bob says “let’s use some of Bill’s — he’s away, and we can replace it before he gets back.”

So Bob and his son go over to Bill’s place and take his peanut butter. Bob leaves the key with his son.

Later that day, his son is hungry but Bob isn’t around. So the son goes over to Bill’s house and eats everything in Bill’s fridge.

Bill gets home the next day and finds his fridge empty an a note from Bob saying he borrowed his peanut butter.

It doesn’t matter that Bill was off at a puppy shooting convention. Bob and his son are both in the wrong here.