No Crime is Committed Alone. Is Abuse Crime an Individual Case or Organized?
“No crime is committed alone”. There are always one or more other criminals with the perpetrator. Unless they are found, a fraud case cannot really be considered solved. Because…
Hasan Alsancak, 09.01.2026
“The text emphasizes that corporate misconduct is often not just one “bad apple” in a basket, but occurs within an ecosystem of active accomplices, passive bystanders, weak internal controls, problematic corporate culture and inadequate governance. While it may be tempting from a communication perspective to blame a single individual and close the file, it does not reflect reality and hinders organizational learning. Therefore, the key question for leaders should be “How was this possible in this company?” rather than “How did this person do this?”
When discussing misconduct in the corporate world, the focus is often on a single “bad apple”. Headlines and management presentations usually point to one person: Accounting manager, procurement specialist, branch manager… That person is dismissed, “necessary actions have been taken” and the case is closed.
However, both case studies and empirical research show that internal fraud is very often the product of collaboration, and that the individual perpetrator narrative is an incomplete reflection of reality. Particularly in complex accounting and procurement fraud, networks of internal and external actors, organized structures and “professional facilitators” (such as lawyers, accountants, consultants) are found to act in concert.
Consistent with the findings of ACFE and similar studies, the case studies emphasize that misconduct often occurs with active accomplices and passive “bystanders”, and that single-person narratives undermine organizational learning.
Why the Single Offender Story is Tempting – and Why it’s Dangerous
For companies, finding a single “scapegoat” is fast, practical and attractive in terms of communication. Management wants to reassure internal and external stakeholders that “the problem has been identified, the person has been removed, the risk is over”. But research points to two critical risks:
- It does not reflect reality: Large and protracted fraud is often shown to involve multiple perpetrators and/or supporters, with internal and external actors acting in concert.
- The organization cannot learn: Focusing on the individual leads to ignoring the real triggers: weak internal control, problematic culture and poor governance.
So really solving a case starts with “How was this possible in this company?” before asking “How did this person do this?”.
True Accomplices: People, Processes, and Culture
The studies summarize the structure enabling corporate misconduct in three main dimensions:
- Weak internal control system: Lack of segregation of duties, authorization/approval mechanisms remaining on paper, and lack of effective monitoring magnify the opportunity component.
- Problematic corporate culture: Cultures that focus solely on results and financial performance, and treat ethics and compliance as secondary, are shown to encourage misconduct, while strong, values-based cultures reduce the risk of misconduct.
- Inadequate governance and internal audit: Weak board oversight, weak senior management’s commitment to ethics, and lack of independent/ineffective internal audit delay the discovery of cases.
Research shows that in environments where internal audit and internal control are effective and whistleblowing mechanisms are in place and protected, the risk and harm of fraud is significantly reduced.
What does “the crime cannot be solved until all perpetrators are found” mean?
A company may have fired the misconduct and taken legal action. However, the literature emphasizes that ecosystem analysis is essential for a real solution:
- It is recommended to examine the network of relationships and potential “fraud rings” to understand whether the crime was committed individually or as a group.
- In a significant proportion of cases, it is reported that various “red flags” were previously seen but not taken seriously, and the window of opportunity remained open for a long time due to poor reporting and monitoring.
- Independent assessment of internal control and good corporate governance mechanisms is seen as critical to prevent recurring incidents.
Therefore, the literature reveals that it is not enough to sanction the perpetrator alone; the risk will persist unless the internal control system, corporate culture and governance structures are strengthened.
Message for Leaders
Research shows that the “tone at the top” of senior management determines both internal control effectiveness and the cultural climate. Short-term financial pressures make it easier to rationalize unethical behavior, while governance gaps reinforce this tendency.
Therefore, when a case of misconduct erupts, the critical question is:
“Have we really uncovered all the accomplices – people, processes, cultural and governance weaknesses – or are we just taking one person off the stage and continuing the same game?”
Scientific literature shows that companies that try to understand abuse at the level of network, system and culture rather than the individual are able to build more resilient and reliable structures in the long term.
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