When I worked at Best Buy years ago our Inventory/LP manager was fired (and later arrested from what I heard) because he was involved in a theft ring with other Inventory/LP managers/supervisors across the district. If I remember correctly, they were transferring items between stores and then saying they never arrived.

I have worked in the shipping industry (shipping as in ocean transportation). We had a very high rate of damage to pallets containing beer. A forklift clips a 6 pack on the corner breaking one or two bottles. Insurance pays out for entire pallet, stevedores go home with a lot of beer.

Theft was considered a insurable cost of business. I am sure insurance rates were priced accordingly. I am also sure our rate of theft was no different to any other port in the country.