As others said,
Internet access and time.
I'm definitely not being productive 100% of the time with those 2 items.
Other than that, nothing... And I work in a job where my spending limit is 25,000$ PER transaction without anyone questioning it. . . .
You've got to be a real bonehead to get caught stealing, but it's happened. I think recently an individual was fired for stealing tools and selling them at the flea market. Little suspicious selling 5,000$ test equipment for 40$...
He had something like 70,000$ of stuff in his locker that he was slowly loading into his lunch box / backpack + an untold amount that had already been to the flea market.
The only reason he got caught was because he messed up inventory levels and that triggered an investigation, not the $ amounts. . .