The question is, if a transaction does go sour who foots the replacement bill, if it is irreplaceable what happens then? Seems like there would be an accountab

The question is, if a transaction does go sour who foots the replacement bill, if it is irreplaceable what happens then? Seems like there would be an accountability problem, in a big shipping company the drive would lose there job taking anything, to much risk for them, here if someone takes something what would be the repercussions?