Continuity mistake: When Charles answers his cell phone after being in the bath, the hand holding the phone is wet and covered in bubbles. In the subsequent shots, his hand and arm are completely dry.
Revealing mistake: When Charles Shine arrives at the bus station in the pouring rain, the background on all sides of him can be seen to be pure sunshine and dry land. It is obvious that a rain machine covering a VERY SMALL area was being used.
Factual error: In Derailed, the train that Lucinda and Charles ride is called the "Red Line, to Union Station". The Red line in Chicago does not go to Union Station and the train they are on is a Metra suburban mass transit train. The Red Line is part of the "El" system and is part of the CTA, not Metra.
Plot hole: During the end of the fight scene in the hotel, Charlie gets hold of Dexter's gun. This gun is a Desert Eagle variant that fires either a .357, .44, or a .50AE caliber round. At the close proximity to Laroche that Charlie was, he would have taken his head clean off his shoulders instead of just taking out his eye.
Audio problem: When the cop is telling Charles that he is going to circle the block, in the wide shot, his lips don't match the words. This happens a couple of minutes before Charles dumps the car into the river.
Answer: I assumed that that Charles Shine did not have time to return the money to the work account before his boss discovers it is gone because the banks would have been closed when he was at the hotel and retrieved the briefcase with the $100,000. Granted, prior to this he asks his boss for a check for the commercial expense, so it might have made more sense to ask for a transfer earlier because a check implies that he did not signing for funds and could not have embezzled the funds. How he stole it if he did not have access to the account, I do not know.