{"id":4368,"date":"2026-01-11T09:15:01","date_gmt":"2026-01-11T09:15:01","guid":{"rendered":"https:\/\/prosecure.com.tr\/no-crime-is-committed-alone-but-can-a-crime-of-abuse-be-committed-alone-is-it-an-individual-case-or-is-it-organized\/"},"modified":"2026-04-13T05:40:55","modified_gmt":"2026-04-13T05:40:55","slug":"no-crime-is-committed-alone-but-can-a-crime-of-abuse-be-committed-alone-is-it-an-individual-case-or-is-it-organized","status":"publish","type":"post","link":"https:\/\/prosecure.com.tr\/en\/no-crime-is-committed-alone-but-can-a-crime-of-abuse-be-committed-alone-is-it-an-individual-case-or-is-it-organized\/","title":{"rendered":"No Crime is Committed Alone. Is Abuse Crime an Individual Case or Organized?"},"content":{"rendered":"<p><strong>&#8220;No crime is committed alone&#8221;. There are always one or more other criminals with the perpetrator. Unless they are found, a fraud case cannot really be considered solved. Because&#8230;<br \/>\n<\/strong>Hasan Alsancak, 09.01.2026<\/p>\n<p>&#8220;The text emphasizes that corporate misconduct is often not just one <strong>&#8220;bad apple&#8221; <\/strong>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 &#8220;How was this possible in this company?&#8221; rather than &#8220;How did this person do this?&#8221;  <\/p>\n<p>&nbsp;<\/p>\n<p>When discussing misconduct in the corporate world, the focus is often on a single &#8220;bad apple&#8221;. Headlines and management presentations usually point to one person: Accounting manager, procurement specialist, branch manager&#8230; That person is dismissed, &#8220;necessary actions have been taken&#8221; and the case is closed. <\/p>\n<p>However, both case studies and empirical research show that <strong>internal fraud is very often the product of collaboration,<\/strong> 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 &#8220;professional facilitators&#8221; (such as lawyers, accountants, consultants) are found to act in concert. <\/p>\n<p>Consistent with the findings of ACFE and similar studies, the case studies emphasize that misconduct often occurs with <strong>active accomplices and passive &#8220;bystanders&#8221;<\/strong>, and that single-person narratives undermine organizational learning.<\/p>\n<p><strong>Why the Single Offender Story is Tempting &#8211; and Why it&#8217;s Dangerous<\/strong><\/p>\n<p>For companies, finding a single &#8220;scapegoat&#8221; is fast, practical and attractive in terms of communication. Management wants to reassure internal and external stakeholders that &#8220;the problem has been identified, the person has been removed, the risk is over&#8221;. But research points to two critical risks:  <\/p>\n<ol>\n<li><strong>It does not reflect reality:<\/strong> Large and protracted fraud is often shown to involve multiple perpetrators and\/or supporters, with internal and external actors acting in concert.<\/li>\n<li><strong>The organization cannot learn:<\/strong> Focusing on the individual leads to ignoring the real triggers: <strong>weak internal control, problematic culture and poor governance<\/strong>.<\/li>\n<\/ol>\n<p>So really solving a case starts with &#8220;How was this possible in this company?&#8221; before asking &#8220;How did this person do this?&#8221;.<\/p>\n<p><strong><br \/>\nTrue Accomplices: People, Processes, and Culture<\/strong><\/p>\n<p>The studies summarize the structure enabling corporate misconduct in three main dimensions:<\/p>\n<ul>\n<li><strong>Weak internal control system:<\/strong> Lack of segregation of duties, authorization\/approval mechanisms remaining on paper, and lack of effective monitoring magnify the opportunity component.<\/li>\n<li><strong>Problematic corporate culture:<\/strong> 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.<\/li>\n<li><strong>Inadequate governance and internal audit:<\/strong> Weak board oversight, weak senior management&#8217;s commitment to ethics, and lack of independent\/ineffective internal audit delay the discovery of cases.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p><strong><br \/>\nWhat does &#8220;the crime cannot be solved until all perpetrators are found&#8221; mean? <\/strong><\/p>\n<p>A company may have fired the misconduct and taken legal action. However, the literature emphasizes <strong>that ecosystem analysis is essential for a real solution<\/strong>: <\/p>\n<ul>\n<li>It is recommended to examine the network of relationships and potential &#8220;fraud rings&#8221; to understand whether the crime was committed <strong>individually or as a group<\/strong>.<\/li>\n<li>In a significant proportion of cases, it is reported that various &#8220;red flags&#8221; were previously seen but not taken seriously, and the window of opportunity remained open for a long time due to poor reporting and monitoring.<\/li>\n<li>Independent assessment of internal control and good corporate governance mechanisms is seen as critical to prevent recurring incidents.<\/li>\n<\/ul>\n<p>Therefore, the literature reveals that it is not enough to sanction the perpetrator alone; the <strong>risk will persist unless the internal control system, corporate culture and governance structures are strengthened<\/strong>.<\/p>\n<p><strong><br \/>\nMessage for Leaders<\/strong><\/p>\n<p>Research shows that the <strong>&#8220;tone at the top&#8221;<\/strong> 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. <\/p>\n<p>Therefore, when a case of misconduct erupts, the critical question is:<\/p>\n<p>&#8220;Have we really uncovered all the accomplices &#8211; people, processes, cultural and governance weaknesses &#8211; or are we just taking one person off the stage and continuing the same game?&#8221;<\/p>\n<p>Scientific literature shows that <strong>companies that try to understand abuse at the level of network, system and culture rather than the individual<\/strong> are able to build more resilient and reliable structures in the long term.<\/p>\n<p><strong><br \/>\nSources<\/strong><\/p>\n<p>Suryani, P., Gaol, L., Kuswanti, E., &amp; Sukatmi, S. (2025). The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government. <em>Jurnal Akuntansi<\/em> <a href=\"https:\/\/doi.org\/10.33369\/jakuntansi.15.1.61-70\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.33369\/jakuntansi.15.1.61-70<\/a> <\/p>\n<p>Villaescusa, N., &amp; Amat, O. (2021). When collusion meets the fraud triangle: a case study approach. <em>Journal of Financial Crime.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-05-2021-0111\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-05-2021-0111<\/a> <\/p>\n<p>Maiviza, D., &amp; Kusumah, W. (2025). Analysis of Internal Audit, Whistleblowing System and Organizational Culture in Fraud Prevention (A Case Study of PT Pos Indonesia). <em>Journal of Accounting and Finance Management.<\/em> <a href=\"https:\/\/doi.org\/10.38035\/jafm.v6i3.2333\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.38035\/jafm.v6i3.2333<\/a> <\/p>\n<p>Nicol\u00e1s-Carlock, J., &amp; Luna-Pla, I. (2021). Conspiracy of Corporate Networks in Corruption Scandals.  **, 9. <a href=\"https:\/\/doi.org\/10.3389\/fphy.2021.667471\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.3389\/fphy.2021.667471<\/a><\/p>\n<p>Ziorklui, J., Ampofo, F., Nyonyoh, N., &amp; Antwi, B. (2024). Effectiveness of internal controls mechanisms in preventing and detecting fraud. <em>Finance &amp; Accounting Research Journal<\/em>. <a href=\"https:\/\/doi.org\/10.51594\/farj.v6i7.1322\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.51594\/farj.v6i7.1322<\/a> <\/p>\n<p>Roffia, P., &amp; Poffo, M. (2025). Revisiting the Fraud Triangle in Corporate Frauds: Towards a Polygon of Elements. <em>Journal of Risk and Financial Management.<\/em> <a href=\"https:\/\/doi.org\/10.3390\/jrfm18030156\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.3390\/jrfm18030156<\/a> <\/p>\n<p>Efendi, H., Sayekti, Y., &amp; Irmadariyani, R. (2024). Organizational Culture, Internal Auditors, and Fraud Prevention with Internal Control and Good Corporate Governance as Intervening. <em>Wiga : Jurnal Penelitian Ilmu Ekonomi<\/em>. <a href=\"https:\/\/doi.org\/10.30741\/wiga.v14i1.1031\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.30741\/wiga.v14i1.1031<\/a> <\/p>\n<p>Modepalli, U. (2025). Network Analytics for Identifying Fraud Rings and Systemic Risk. <em>Journal of Information Systems Engineering and Management.<\/em> <a href=\"https:\/\/doi.org\/10.52783\/jisem.v10i58s.12641\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.52783\/jisem.v10i58s.12641<\/a> <\/p>\n<p>Rahmawati, L., &amp; Pradata, B. (2023). The Influence Of Corporate Culture And Internal Control Systems On The Prevention Of Merchandise Fraud. <em>Jurnal Ilmiah Manajemen Kesatuan.<\/em> <a href=\"https:\/\/doi.org\/10.37641\/jimkes.v11i3.2357\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.37641\/jimkes.v11i3.2357<\/a> <\/p>\n<p>Akkeren, J., &amp; Buckby, S. (2017). Perceptions on the Causes of Individual and Fraudulent Co-offending: Views of Forensic Accountants. <em>Journal of Business Ethics<\/em>, 146, 383-404. <a href=\"https:\/\/doi.org\/10.1007\/s10551-015-2881-0\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s10551-015-2881-0<\/a> <\/p>\n<p>Muslim, M. (2025). The Failure of Governance and Internal Controls in Preventing Fraud in the Company. <em>Advances in Managerial Auditing Research.<\/em> <a href=\"https:\/\/doi.org\/10.60079\/amar.v3i1.418\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.60079\/amar.v3i1.418<\/a> <\/p>\n<p>Alluri, R. (2022). Combining Graph Databases and ML Pipelines to Uncover Fraud Rings. <em>Journal of Artificial Intelligence &amp; Cloud Computing.<\/em> <a href=\"https:\/\/doi.org\/10.47363\/jaicc\/2022(1)465\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.47363\/jaicc\/2022(1)465<\/a> <\/p>\n<p>Setyaningsih, P., &amp; Nengzih, N. (2020). Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia&#8217;s Agriculture Industry. <em>International Journal of Financial Research.<\/em> <a href=\"https:\/\/doi.org\/10.5430\/ijfr.v11n4p316\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.5430\/ijfr.v11n4p316<\/a> <\/p>\n<p>Lyra, M., Dam\u00e1sio, B., Pinheiro, F., &amp; Ba\u00e7\u00e3o, F. (2022). Fraud, corruption, and collusion in public procurement activities, a systematic literature review on data-driven methods. <em>Applied Network Science<\/em>, 7, 1-30. <a href=\"https:\/\/doi.org\/10.1007\/s41109-022-00523-6\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s41109-022-00523-6<\/a> <\/p>\n<p>Rashid, C. (2022). The role of internal control in fraud prevention and detection. <em>Journal of Global Economics and Business.<\/em> <a href=\"https:\/\/doi.org\/10.31039\/jgeb.v3i8.40\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.31039\/jgeb.v3i8.40<\/a> <\/p>\n<p>Santos, E., Santos, M., Castro, M., &amp; Carvalho, J. (2025). Detection of fraud in public procurement using data-driven methods: a systematic mapping study. <em>EPJ Data Science<\/em>, 14. <a href=\"https:\/\/doi.org\/10.1140\/epjds\/s13688-025-00569-3\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1140\/epjds\/s13688-025-00569-3<\/a> <\/p>\n<p>Oyedotun, S., Oise, G., Akilo, B., Nwabuokei, O., Ejenarhome, P., Fole, M., &amp; Onwuzo, C. (2025). The Role of Internal Audit in Fraud Detection and Prevention: A Multi-Contextual Review and Research Agenda. <em>Journal of Science Research and Reviews.<\/em> <a href=\"https:\/\/doi.org\/10.70882\/josrar.2025.v2i2.51\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.70882\/josrar.2025.v2i2.51<\/a> <\/p>\n<p>Farooq, U., Nasir, A., &amp; Khan, K. (2025). Towards a 4P framework of financial statement fraud: A systematic literature review. <em>International Journal of Management Reviews<\/em>. <a href=\"https:\/\/doi.org\/10.1111\/ijmr.70005\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1111\/ijmr.70005<\/a> <\/p>\n<p>Yulianti, R., , M., Hamdiah, C., , M., &amp; , K. (2024). The Role of Internal Control Systems and Good Corporate Governance in Fraud Prevention Efforts: A Literature Review. <em>Frontiers in Business and Economics.<\/em> <a href=\"https:\/\/doi.org\/10.56225\/finbe.v3i1.325\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.56225\/finbe.v3i1.325<\/a> <\/p>\n<p>Gilbert, J., &amp; Levi, M. (2025). The organisation of mortgage frauds: an empirical insight into the social networks of organized crime groups involved in mortgage and property fraud in the UK. <em>Trends in Organized Crime.<\/em> <a href=\"https:\/\/doi.org\/10.1007\/s12117-025-09567-3\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s12117-025-09567-3<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;No crime is committed alone&#8221;. There are always one or more other criminals with the perpetrator. Unless they are found, a fraud case cannot really be considered solved. Because&#8230; Hasan Alsancak, 09.01.2026 &#8220;The text emphasizes that corporate misconduct is often not just one &#8220;bad apple&#8221; in a basket, but occurs within an ecosystem of active [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4373,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts\/4368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/comments?post=4368"}],"version-history":[{"count":3,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts\/4368\/revisions"}],"predecessor-version":[{"id":6775,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/posts\/4368\/revisions\/6775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/media\/4373"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/media?parent=4368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/categories?post=4368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/tags?post=4368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}