Employees must be put on full alert to the fact that, as tempting as it may be to raid the supply cabinet regularly, the moment you take more than what you need to do your job, you're committing theft. However, there are differences of opinion on how widespread the problem of office supply theft really is. It is also difficult to determine when an employee is stealing supplies and when he or she is simply restocking.
See "The Workplace: Sticky fingers in supply closet", Matt Villano, International Herald Tribune, May 1, 2006