Spy calculator is watching you account
The camera is tiny and surely of unbelievably poor quality — specs are not disclosed, or how the data is stored — but it's genuinely unlikely that anyone would guess its true purpose, even if they looked directly at it. And it's typically the case that you need not identify an office thief, only confirm what's already known.
The cost-benefit analysis, though, might be marred by its $193 price tag.
Ultimate Wireless Office Surveillance [Chinavision Crave]

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What if said office thief steals your calculator?
Hey! How come I every time I press the equals button on this calculator it makes a sound like a camera shutter?
Given the cost of what's involved, $193 seems a little expensive. A cheap remote camera can't cost more than 20-30 dollars, and calculators are virtually free. In other words, the person doing the stealing is the one who is selling this item.