The greatest concern with finding unreturned and unencrypted laptops belonging to former employees is the risk of unauthorized access to organizational data. The laptops may containsensitive or confidential information that could be compromised if they fall into the wrong hands. This could result in data breaches, reputational damage, legal liabilities, or regulatory penalties for the organization. Therefore, it is important to have proper controls in place to ensure that the laptops are returned, wiped, or encrypted when the employees leave the organization.