Final answer:
The theft of securities was reported as the least common but most financially impactful in terms of median loss according to the 2012 Report to the Nations on Occupational Fraud and Abuse.
Step-by-step explanation:
According to the 2012 Report to the Nations on Occupational Fraud and Abuse, the theft of securities was the least common but caused the highest median loss. This is significant in the study of occupational fraud as securities, while not commonly targeted, can represent substantial value, hence their theft can lead to large financial damages for the affected organization. The focus on securities underlines the importance of implementing stringent controls and measures to protect these high-value assets within a company's portfolio.