Mark is the treasurer of Sky-Hi Tech Corporation and, as such,he is responsible for protecting the assets of the corporation. Oneof Mark’s subordinates, Jill, is in charge of reconciling themonthly corporate bank statements. Over a period of several months,Jill embezzled a large amount of money from Sky-Hi Tech, coveringup the theft using her bank reconciliations. If Mark had adequatelysupervised Jill, she could not have embezzled this money. Mark’sactions (or inactions) constitute a breach of his duty of:



