In the first place, management would need to determine the reason why the theft occurred. Are you talking about a situation in which an employee is stealing or is this an outside theft? The two are very different and are also motivated by different factors. Sometimes, employee theft is a sign that there are deeper problems within the management structure. There may be a sense of animosity toward the company (are there too few benefits? Does management not listen to worker concerns?) that led to the theft in the first place. Management obviously wants to tighten security protocols, but when there is an inside job there also needs to be a better examination of why the employee chose to steal in the first place. This is a sign of an unhappy workplace, which is also a sign that there is something wrong from the management level down (although, of course, this could be an isolated incident, it is better to treat it as a chance to review policy and worker satisfaction)
If the theft comes from an outside source, then management will need to rethink strategy on securoty proptocols to prevent it from happenning again.