You don't know that for every person caught after taking $10m there aren't 5 who took $100m then stopped and got away with it. It's just pure speculation.
I'd assume a $100m hole in a company balance sheets when they get audited would make the news.
Punjab National Bank, a state-owned bank in India ~lost $1.4B, without knowing about it for more than a year.
~lost is somehwhat vague because all it involved was a Letter of Undertaking that was a "promise" by the bank to return that money. They did honor it, losing billions of dollars.
If they found it. Big company get so complex i don’t think that’s a given. It’s not like they’d be kissing $100m from a single bank account and just be like, that number is low.
this is why you have balance sheets. it would have been caught by the time the accountants needed to figure out total balances and payables and receivables.
I'd assume a $100m hole in a company balance sheets when they get audited would make the news.