Can anyone help?

Q: At Calhoun's, a large department store, Angie and Neal are department managers in thehousewaresand shoe departments, respectively. Neal has observed Angie taking inventory from her housewares department home with her, without paying for it. She alsotried on several pairs of expensive running shoes in his department and found one that fit her. Soon after, Neal discovered that the pair of shoes she liked was missing. However, Neal did not report Angie for any of these incidents.

• From an accounting point of view, does ethical behavior have to be legally enforced?Why or why not?
• What should Neal do in the above scenario?