Small Entity

CEO of small entity returned from a three day vacation, finding that an employee stole his entire client database from his server and wiped five years of information clean.

Medium Entity

CFO embezzled 3 million dollars undetected until after he left the entity.

Large Entity

An Insurance company had a large fire. As a result of putting out the fire, the bank next door suffered severe water damage to their building.

These scenarios are all true.